International Breweries Plc (NGX: INTBREW)

International Breweries Balance Sheet

Financials in millions NGN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	142,903	123,492	28,832	59,429	33,477	15,695
Short-Term Investments	27,000	-	86,214	73,115	11,897	-
Cash & Short-Term Investments	169,903	123,492	115,046	132,544	45,374	15,695
Cash Growth	112.59%	7.34%	-13.20%	192.11%	189.10%	-9.58%
Accounts Receivable	26,951	5,514	9,749	9,614	11,402	23,108
Other Receivables	-	3,789	1,936	16,022	4,388	4,695
Receivables	26,951	9,303	11,686	25,636	15,790	27,803
Inventory	93,377	48,503	26,914	22,541	14,193	21,976
Prepaid Expenses	-	178.99	202.86	-	-	-
Restricted Cash	-	8,880	7,193	7,374	17,330	16,111
Other Current Assets	-	195,251	19,284	433.95	-	-
Total Current Assets	290,231	385,609	180,326	188,528	92,687	81,586
Property, Plant & Equipment	284,135	271,950	268,061	254,934	256,319	273,488
Other Intangible Assets	9,203	4,955	3,251	714.24	771	364.35
Long-Term Deferred Tax Assets	106,408	61,984	32,613	25,665	22,550	9,237
Other Long-Term Assets	-	-	-	111.64	319.03	470.98
Total Assets	689,978	724,497	484,252	469,953	372,646	365,147
Accounts Payable	225,286	181,155	126,980	110,213	79,218	31,485
Accrued Expenses	-	19,981	17,903	26,843	18,417	52,034
Current Portion of Long-Term Debt	-	374,339	51,052	175,409	110,667	113,882
Current Portion of Leases	6,931	4,326	5,965	2,683	1,153	53.49
Current Income Taxes Payable	1,898	2,758	2,258	1,414	1,772	1,984
Current Unearned Revenue	-	7,622	3,927	3,517	1,739	-
Other Current Liabilities	-	419	2,757	5,601	4,956	4,669
Total Current Liabilities	234,115	590,601	210,841	325,679	217,922	204,106
Long-Term Debt	-	-	143,033	-	-	149,753
Long-Term Leases	9,134	15,766	10,443	6,646	580.53	1,193
Other Long-Term Liabilities	0	-	-	-	-	-
Total Liabilities	245,956	609,090	366,921	334,649	220,913	357,683
Common Stock	16,260	13,431	13,431	13,431	13,431	4,298
Additional Paid-In Capital	667,514	159,803	159,803	159,803	159,803	6,161
Retained Earnings	-241,146	-128,332	-58,306	-36,679	-19,023	-2,940
Comprehensive Income & Other	1,394	70,504	2,402	-1,251	-2,478	-54.49
Shareholders' Equity	444,022	115,407	117,330	135,304	151,734	7,464
Total Liabilities & Equity	689,978	724,497	484,252	469,953	372,646	365,147
Total Debt	16,065	394,431	210,492	184,738	112,400	264,882
Net Cash (Debt)	153,838	-270,938	-95,446	-52,194	-67,026	-249,187
Net Cash Per Share	1.16	-10.09	-3.55	-1.94	-2.54	-28.99
Filing Date Shares Outstanding	168,292	26,862	26,862	26,862	26,862	8,596
Total Common Shares Outstanding	168,292	26,862	26,862	26,862	26,862	8,596
Working Capital	56,116	-204,993	-30,515	-137,151	-125,234	-122,520
Book Value Per Share	2.64	4.30	4.37	5.04	5.65	0.87
Tangible Book Value	434,819	110,452	114,079	134,590	150,963	7,099
Tangible Book Value Per Share	2.58	4.11	4.25	5.01	5.62	0.83
Land	-	4,628	4,630	4,518	3,365	2,626
Buildings	-	67,933	59,998	57,940	52,592	48,612
Machinery	-	225,460	220,930	209,513	186,009	167,344
Construction In Progress	-	29,176	23,248	8,677	17,832	31,480

Source: S&P Capital IQ. Standard template. Financial Sources.