Namibia Breweries Balance Sheet

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

Millions NAD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Cash & Equivalents	46.47	43.44	66.66	96.59	751.57
Cash & Short-Term Investments	46.47	43.44	66.66	96.59	751.57
Cash Growth	6.97%	-34.83%	-30.99%	-87.15%	24.80%
Accounts Receivable	461.79	430.32	822.14	476.56	454.92
Other Receivables	196.63	134.55	11.97	130.74	146.46
Receivables	658.41	564.87	834.1	607.3	601.38
Inventory	604.57	645.1	536.9	615.94	415.02
Prepaid Expenses	15.65	13.43	-	204.01	76.02
Other Current Assets	48.43	55.95	18.8	51.88	812.16
Total Current Assets	1,374	1,323	1,456	1,576	2,656
Property, Plant & Equipment	1,773	1,685	1,532	1,244	953.52
Goodwill	744.39	744.39	744.39	744.39	-
Other Intangible Assets	98.59	128.71	134.22	122.74	49.44
Total Assets	3,989	3,881	3,867	3,687	3,659
Accounts Payable	345.22	775.23	765.16	184.48	192.04
Accrued Expenses	340.62	3.99	3.99	364.63	204.31
Short-Term Debt	315.47	231.77	-	-	-
Current Portion of Long-Term Debt	-	-	23.66	366	120
Current Portion of Leases	4.5	15.63	-	15.67	13.97
Current Income Taxes Payable	-	-	1.69	2.05	25.52
Other Current Liabilities	138.87	22.92	24.37	122.23	76.2
Total Current Liabilities	1,145	1,050	818.87	1,055	632.03
Long-Term Debt	-	170	643.74	220	340
Long-Term Leases	54.91	29.75	-	31.56	28.83
Pension & Post-Retirement Benefits	51.01	52.23	48.58	45.91	22.4
Long-Term Deferred Tax Liabilities	286.84	239.19	232.88	226.71	185.77
Total Liabilities	1,537	1,541	1,744	1,579	1,209
Common Stock	1.02	1.02	1.02	1.02	1.02
Retained Earnings	2,451	2,339	2,122	2,106	2,449
Comprehensive Income & Other	-0.12	-0.05	-0.05	0.04	0.06
Shareholders' Equity	2,452	2,340	2,123	2,107	2,450
Total Liabilities & Equity	3,989	3,881	3,867	3,687	3,659
Total Debt	374.88	447.16	667.4	633.23	502.8
Net Cash (Debt)	-328.41	-403.71	-600.74	-536.64	248.76
Net Cash Per Share	-1.59	-1.95	-2.91	-2.60	1.20
Filing Date Shares Outstanding	206.53	206.53	206.42	206.53	206.53
Total Common Shares Outstanding	206.53	206.53	206.42	206.53	206.53
Working Capital	228.86	273.25	637.59	520.65	2,024
Book Value Per Share	11.87	11.33	10.29	10.20	11.86
Tangible Book Value	1,609	1,467	1,245	1,240	2,401
Tangible Book Value Per Share	7.79	7.10	6.03	6.01	11.62
Land	603.98	595.73	-	465.03	276.45
Machinery	1,852	1,702	-	1,536	1,449
Construction In Progress	2.04	4.9	-	70.74	7.82