Champion Breweries Plc (NGX:CHAMPION)

Champion Breweries Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5,615	4,311	2,445	2,189	2,872	1,025
Cash & Short-Term Investments	5,615	4,311	2,445	2,189	2,872	1,025
Cash Growth	93.84%	76.34%	11.69%	-23.79%	180.13%	46.05%
Accounts Receivable	903.78	125.48	352.43	44.87	60.74	29.56
Other Receivables	-	29.89	31.63	28.32	39.32	16.43
Receivables	903.78	155.36	384.07	73.2	100.06	45.99
Inventory	4,096	2,856	2,226	1,401	1,024	725.45
Prepaid Expenses	278.66	2.09	92.89	61.96	60.25	4.6
Other Current Assets	-0	-	54.74	947.03	10.07	6.07
Total Current Assets	10,894	7,324	5,203	4,672	4,066	1,807
Property, Plant & Equipment	14,118	14,021	15,351	10,781	9,407	8,799
Long-Term Deferred Tax Assets	-	-	-	-	13.72	762.54
Total Assets	25,011	21,345	20,553	15,454	13,487	11,369
Accounts Payable	8,283	4,992	4,034	1,161	1,082	310.94
Accrued Expenses	808.95	1,689	1,047	380.11	1,236	1,122
Short-Term Debt	-	-	1,346	-	-	-
Current Portion of Leases	144.22	191.36	118.08	79.02	71.18	71.18
Current Income Taxes Payable	1,804	1,049	133.87	178.7	80.38	21.66
Current Unearned Revenue	278.87	439.48	308.36	227.68	13.5	-
Other Current Liabilities	573.35	857.18	980.11	900.7	613.9	725.88
Total Current Liabilities	11,892	9,218	7,968	2,927	3,096	2,252
Long-Term Leases	19.94	17.51	127.06	445.08	468.61	486.25
Long-Term Deferred Tax Liabilities	14.7	14.7	584.87	688.04	-	-
Other Long-Term Liabilities	43.35	39.05	47.64	30.79	-	-
Total Liabilities	11,970	9,289	9,358	4,539	3,928	3,326
Common Stock	4,474	4,474	3,915	3,915	3,915	3,915
Additional Paid-In Capital	-	-	519.1	519.1	519.1	519.1
Retained Earnings	4,865	3,880	3,060	2,779	1,424	-92.47
Comprehensive Income & Other	3,702	3,702	3,702	3,702	3,702	3,702
Shareholders' Equity	13,041	12,056	11,195	10,914	9,559	8,043
Total Liabilities & Equity	25,011	21,345	20,553	15,454	13,487	11,369
Total Debt	164.16	208.87	1,591	524.1	539.79	557.43
Net Cash (Debt)	5,451	4,102	853.4	1,665	2,332	467.8
Net Cash Growth	692.35%	380.65%	-48.73%	-28.62%	398.55%	-33.36%
Net Cash Per Share	0.61	0.46	0.10	0.19	0.26	0.05
Filing Date Shares Outstanding	8,948	8,948	8,948	8,948	8,948	8,948
Total Common Shares Outstanding	8,948	8,948	8,948	8,948	8,948	8,948
Working Capital	-998.87	-1,894	-2,766	1,745	969.97	-444.32
Book Value Per Share	1.46	1.35	1.25	1.22	1.07	0.90
Tangible Book Value	13,041	12,056	11,195	10,914	9,559	8,043
Tangible Book Value Per Share	1.46	1.35	1.25	1.22	1.07	0.90
Land	-	954.1	954.1	954.1	954.1	1,223
Buildings	-	3,332	3,187	2,960	2,697	2,609
Machinery	-	10,560	10,386	8,197	7,595	7,002
Construction In Progress	-	1,553	1,788	787.28	768.22	525.45

Updated Mar 2, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.