Guinness Nigeria Plc (NGX:GUINNESS)

Guinness Nigeria Balance Sheet

Financials in millions NGN. Fiscal year is July - June.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	3,687	4,048	45,804	92,125	69,104	35,869
Cash & Short-Term Investments	3,687	4,048	45,804	92,125	69,104	35,869
Cash Growth	-71.90%	-91.16%	-50.28%	33.31%	92.66%	580.46%
Accounts Receivable	31,630	42,657	12,218	10,009	9,747	12,398
Other Receivables	10,285	6,092	1,007	1,964	1,039	1,622
Receivables	41,915	48,749	13,226	11,973	10,786	14,019
Inventory	66,307	76,777	41,857	34,470	32,001	21,461
Prepaid Expenses	2,980	9,419	1,561	1,643	587.85	404.94
Restricted Cash	119.28	1,100	1,107	1,592	1,830	2,982
Other Current Assets	-	-	-	-	3,293	-
Total Current Assets	115,008	140,093	103,556	141,803	117,601	74,736
Property, Plant & Equipment	118,044	115,162	101,453	99,395	98,054	94,669
Other Intangible Assets	6,457	6,571	481.12	549.95	0.33	2.09
Long-Term Deferred Tax Assets	6,473	11,684	20,641	-	-	-
Other Long-Term Assets	0	-	-	-	4.76	-
Total Assets	245,983	273,510	226,130	241,748	215,660	169,407
Accounts Payable	75,717	11,231	161,762	96,789	51,949	47,818
Accrued Expenses	-	-	215.39	136.48	200.21	165.2
Short-Term Debt	61,917	63,432	814.15	45,830	21,897	6,779
Current Portion of Long-Term Debt	-	-	39,319	17,925	9,412	9,214
Current Portion of Leases	0.03	0.02	0.02	0.03	0.05	293.39
Current Income Taxes Payable	3,850	3,278	2,504	5,257	8,740	992.99
Current Unearned Revenue	3,202	4,044	2,743	1,590	1,866	715.94
Other Current Liabilities	71,429	172,111	15,327	16,143	19,667	16,980
Total Current Liabilities	216,115	254,097	222,685	183,671	113,733	82,959
Long-Term Leases	140.76	135.3	135.33	154.27	177.14	184.31
Pension & Post-Retirement Benefits	1,283	912.87	1,149	1,019	1,328	1,099
Long-Term Deferred Tax Liabilities	-	-	-	479.14	10,443	10,877
Total Liabilities	217,538	255,145	223,969	185,324	125,681	95,120
Common Stock	1,095	1,095	1,095	1,095	1,095	1,095
Additional Paid-In Capital	47,447	47,447	47,447	47,447	47,447	47,447
Retained Earnings	-20,098	-30,177	-46,381	7,882	41,437	25,744
Shareholders' Equity	28,444	18,365	2,161	56,425	89,979	74,287
Total Liabilities & Equity	245,983	273,510	226,130	241,748	215,660	169,407
Total Debt	62,058	63,567	40,268	63,910	31,487	16,471
Net Cash (Debt)	-58,370	-59,519	5,536	28,214	37,617	19,398
Net Cash Growth	-	-	-80.38%	-25.00%	93.92%	-
Net Cash Per Share	-26.65	-27.17	2.53	12.88	17.17	8.86
Filing Date Shares Outstanding	2,190	2,190	2,190	2,190	2,190	2,190
Total Common Shares Outstanding	2,190	2,190	2,190	2,190	2,190	2,190
Working Capital	-101,107	-114,004	-119,129	-41,868	3,868	-8,223
Book Value Per Share	12.99	8.38	0.99	25.76	41.08	33.91
Tangible Book Value	21,987	11,794	1,680	55,875	89,979	74,284
Tangible Book Value Per Share	10.04	5.38	0.77	25.51	41.08	33.91
Land	9,914	9,914	9,914	9,160	8,328	8,328
Buildings	27,799	27,799	26,163	25,574	21,024	20,980
Machinery	116,006	115,756	112,654	114,453	109,536	109,909
Construction In Progress	9,205	10,688	6,203	2,748	11,424	4,248

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.