Namibia Breweries Balance Sheet

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

Millions NAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	43.43	43.44	66.66	96.59	751.57	602.22
Cash & Short-Term Investments	43.43	43.44	66.66	96.59	751.57	602.22
Cash Growth	-65.70%	-34.83%	-30.99%	-87.15%	24.80%	143.26%
Accounts Receivable	701.13	385.4	822.14	476.56	454.92	233.4
Other Receivables	13.27	179.47	11.97	130.74	146.46	254.87
Receivables	714.39	564.87	834.1	607.3	601.38	488.27
Inventory	522.85	645.1	536.9	615.94	415.02	313.11
Prepaid Expenses	-	13.43	-	204.01	76.02	1.6
Other Current Assets	-	55.95	18.8	51.88	812.16	22.37
Total Current Assets	1,281	1,323	1,456	1,576	2,656	1,428
Property, Plant & Equipment	1,671	1,685	1,532	1,244	953.52	968.08
Long-Term Investments	-	-	-	-	-	710.16
Goodwill	744.39	744.39	744.39	744.39	-	-
Other Intangible Assets	113.56	128.71	134.22	122.74	49.44	51.59
Total Assets	3,810	3,881	3,867	3,687	3,659	3,157
Accounts Payable	730.02	347.63	765.16	184.48	192.04	129.78
Accrued Expenses	-	296.95	3.99	364.63	204.31	212.64
Short-Term Debt	317.28	231.77	-	-	-	-
Current Portion of Long-Term Debt	23.66	-	23.66	366	120	120
Current Portion of Leases	-	15.63	-	15.67	13.97	8.85
Current Income Taxes Payable	1.3	-	1.69	2.05	25.52	13.7
Other Current Liabilities	29.18	157.56	24.37	122.23	76.2	73.07
Total Current Liabilities	1,101	1,050	818.87	1,055	632.03	558.03
Long-Term Debt	176.13	170	643.74	220	340	460
Long-Term Leases	-	29.75	-	31.56	28.83	29.92
Pension & Post-Retirement Benefits	56.05	52.23	48.58	45.91	22.4	21.97
Long-Term Deferred Tax Liabilities	261.62	239.19	232.88	226.71	185.77	178.71
Total Liabilities	1,595	1,541	1,744	1,579	1,209	1,249
Common Stock	1.02	1.02	1.02	1.02	1.02	1.02
Retained Earnings	2,214	2,339	2,122	2,106	2,449	1,908
Comprehensive Income & Other	-0.08	-0.05	-0.05	0.04	0.06	0.07
Shareholders' Equity	2,215	2,340	2,123	2,107	2,450	1,909
Total Liabilities & Equity	3,810	3,881	3,867	3,687	3,659	3,157
Total Debt	517.07	447.16	667.4	633.23	502.8	618.77
Net Cash (Debt)	-473.64	-403.71	-600.74	-536.64	248.76	-16.55
Net Cash Per Share	-2.29	-1.95	-2.91	-2.60	1.20	-0.08
Filing Date Shares Outstanding	206.53	206.53	206.42	206.53	206.53	206.53
Total Common Shares Outstanding	206.53	206.53	206.42	206.53	206.53	206.53
Working Capital	179.23	273.25	637.59	520.65	2,024	869.54
Book Value Per Share	10.72	11.33	10.29	10.20	11.86	9.24
Tangible Book Value	1,357	1,467	1,245	1,240	2,401	1,857
Tangible Book Value Per Share	6.57	7.10	6.03	6.01	11.62	8.99
Land	-	595.73	-	465.03	276.45	279.22
Machinery	-	1,702	-	1,536	1,449	1,436
Construction In Progress	-	4.9	-	70.74	7.82	20.71

Source: S&P Global Market Intelligence. Standard template. Financial Sources.