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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

Chams

CHAMS · Nigerian Exchange · Consolidated statements

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Company details
Legal name
Chams Holding Company Plc
Listing
CHAMS on the Nigerian Exchange, active · ISIN NGCHAMS00001 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, signed / final · source

  • Revenue

    NGN 17.7 billion

    17,654,269 NGN thousands · p13

    +19.0% vs 2024

  • Operating profit / (loss)

    NGN 1.37 billion

    1,370,649 NGN thousands · p13

    +17.0% vs 2024

  • Profit / (loss) for the year

    NGN 417 million

    417,093 NGN thousands · p13

    +6.7% vs 2024

  • Total assets

    NGN 34.4 billion

    34,378,390 NGN thousands · p14

    +68.6% vs 2024

  • Total equity

    NGN 19.5 billion

    19,521,496 NGN thousands · p14

    +95.3% vs 2024

  • Cash from operations

    −NGN 662 million

    (662,131) NGN thousands · p17

    −205.1% vs 2024

Large amounts are rounded for reading (NGN million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in NGN thousands unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, signed / final; reported for the year · source
  • FY2024 — audited financial statements, signed / final; comparative in the FY2025 filing · source

Income statement

Income statement, NGN thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Gross earnings1 18,425,917 14,913,823
Revenue 17,654,269 14,841,373
Costs of sales (13,894,565) (10,483,486)
Gross profit 3,759,704 4,357,887
Other operating income 439,196 23,961
Selling and marketing expenses2 (115,118) (262,300)
Employees and other related expenses (1,341,262) (1,094,745)
Depreciation and amortisation expenses3 (186,358) (163,941)
Administrative expenses (1,185,513) (1,689,173)
Operating profit 1,370,649 1,171,689
Interest income 332,452 48,489
Interest expenses (896,337) (363,444)
Profit on continuing operations before taxation 806,764 856,734
Income tax(expense)/write back (389,671) (465,679)
Profit for the year 417,093 391,055
Non-controlling interests4 (103,548) (83,178)
Other comprehensive income (net of tax) –5 156
Total comprehensive income (net of tax) 417,093 391,210
  1. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (4)
  1. “Gross earnings” is an issuer-specific line, not mapped to a shared definition: Printed above revenue: revenue plus other operating income plus interest income (p13). Not part of any subtotal.
  2. “Selling and marketing expenses”: mapping to a shared definition is uncertain. Printed 'Selling and marketing expenses'; mapped to distribution costs.
  3. “Depreciation and amortisation expenses” is an issuer-specific line, not mapped to a shared definition: Depreciation and amortisation printed as one operating line (note 11).
  4. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit.

Balance sheet

Balance sheet, NGN thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Right-of-use assets –1 6,500
Property, plant and equipment 2,859,210 2,932,023
Intangible assets 7,500,877 7,365,871
Investment in associates 75,000 75,000
Investments in convertible loans2 1,106,669 –1
Investment securities at fair value through other comprehensive income 100,000 100,000
Financial assets fair value through other profit and loss 12,130 10,873
Other Non current assets3 1,325,000 1,325,000
Total non-current assets 12,978,886 11,815,267
Inventories 842,006 886,405
Trade and other receivables 14,576,929 6,129,263
Cash and cash equivalents 5,980,569 1,561,007
Total current assets 21,399,504 8,576,675
Total assets 34,378,390 20,391,942
Deferred tax liabilities 102,938 123,582
Long term loan 1,105,181 2,458,484
Total non-current liabilities 1,208,118 2,582,066
Trade and other payables 11,779,019 6,274,828
Current tax liabilities 910,941 654,525
Current portion of deferred income4 134,285 608,969
Current portion of long term loan 824,531 278,229
Total current liabilities 13,648,776 7,816,551
Total liabilities 14,856,894 10,398,617
Ordinary shares 4,500,000 2,348,030
Share premium 5,380,809 35,008
Loss sustained (1,268,335) (1,788,976)
- Capital reserve5 145,522 145,522
- Assets revaluation reserve 4,755,307 4,755,307
- FairValue reserve 156 156
Equity attributable to owners (unlabelled subtotal) 13,513,459 5,495,047
Non-controlling interest 6,008,037 4,498,278
Total equity 19,521,496 9,993,325
Total liabilities and equity 34,378,390 20,391,942
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
Notes and alternative reported figures (4)
  1. “Investments in convertible loans” is an issuer-specific line, not mapped to a shared definition: Non-current asset (note 24).
  2. “Other Non current assets” is an issuer-specific line, not mapped to a shared definition: Printed 'Other Non current assets' (note 21.2).
  3. “Current portion of deferred income” is an issuer-specific line, not mapped to a shared definition: Current liability (note 30.1).
  4. “- Capital reserve” is an issuer-specific line, not mapped to a shared definition: Other reserve (note 34).

Cash flow

Cash flow, NGN thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Operating cash flow before working capital (unlabelled subtotal)1 2,486,928 1,874,615
Decrease in Inventories2 44,399 1,891,644
Increase in trade and other receivables3 (8,066,552) (2,347,375)
Increase/(decrease) in deferred income4 (474,684) 534,233
(decrease)/Increase in trade and other payables5 5,500,874 (1,125,778)
Tax paid (153,096) (197,588)
Net cash (used in)/from operating activities (662,131) 629,751
Proceeds from sale of property, plant and equipment 10,706 4,450
Purchase of property, plant and equipment (108,424) (752,514)
Acquisition of intangible assets6 54,390 (27,114)
Investment in Joint Ventures7 –8 17,375
Financial asset fair value through profit or loss9 1,257 (10,873)
Purchase of land10 –8 (1,325,000)
Interest income 332,452 48,489
Net cash (used in)/from investing activities 290,381 (2,045,187)
Repayment of loans and borrowings (1,353,303) (649,133)
Proceeds from loans and borrowings –11 1,798,265
Additional investment in convertible loan stock12 (1,106,669) –11
Ordinary shares13 2,151,970 –11
Share premium14 5,345,801 –11
Finance cost15 (896,337) (363,444)
Net cash from/(used in) financing activities 4,141,462 785,688
Decrease/(increase) in cash and cash equivalents 3,769,712 (629,748)
Cash and cash equivalents at the beginning of the year 1,282,887 1,912,635
Cash and cash equivalents at the end of the year 5,052,599 1,282,887
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (13)
  1. “Operating cash flow before working capital (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal after the adjustments for non-cash items (p17).
  2. “Decrease in Inventories” is an issuer-specific line, not mapped to a shared definition: Working-capital line.
  3. “Increase in trade and other receivables” is an issuer-specific line, not mapped to a shared definition: Working-capital line.
  4. “Increase/(decrease) in deferred income” is an issuer-specific line, not mapped to a shared definition: Working-capital line.
  5. “(decrease)/Increase in trade and other payables” is an issuer-specific line, not mapped to a shared definition: Working-capital line.
  6. “Acquisition of intangible assets”: mapping to a shared definition is uncertain. Printed 'Acquisition of intangible assets'; the 2025 figure is printed as an inflow (54,390).
  7. “Investment in Joint Ventures” is an issuer-specific line, not mapped to a shared definition: Investing line.
  8. “Financial asset fair value through profit or loss” is an issuer-specific line, not mapped to a shared definition: Investing line.
  9. “Purchase of land” is an issuer-specific line, not mapped to a shared definition: Investing line.
  10. “Additional investment in convertible loan stock” is an issuer-specific line, not mapped to a shared definition: Printed in the financing section (p17).
  11. “Ordinary shares” is an issuer-specific line, not mapped to a shared definition: Financing line printed 'Ordinary shares'.
  12. “Share premium” is an issuer-specific line, not mapped to a shared definition: Financing line printed 'Share premium'.
  13. “Finance cost” is an issuer-specific line, not mapped to a shared definition: Financing line printed 'Finance cost' (p17).

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Earnings / (loss) per share (per share)41 0.05782 0.10103
Profit / (loss) attributable to shareholders (NGN thousands)5 520,640 474,233
  1. Printed as 5.78 kobo; value converted to NGN at 100 kobo = 1 NGN.
  2. Printed as 10.10 kobo; value converted to NGN at 100 kobo = 1 NGN.
Notes and alternative reported figures (3)
  1. “Basic earnings per share (kobo)”: mapping to a shared definition is uncertain. Only basic EPS is printed ('Basic earnings per share (kobo)'); diluted is not printed.
  2. Earnings / (loss) per share: printed as “Basic earnings per share (kobo)”.
  3. Profit / (loss) attributable to shareholders: printed as “Owners of the parent”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

No dividend statement or amount collected.

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Chams Holding Company Plc Consolidated and Separate Financial Statements for the year ended 31 December 2025

    Year ended 31 December 2025 · Audited financial statements · signed / final

    Audit: PKF Professional Services (Chartered Accountants), unmodified opinion · signed

    Auditor's sign-off: Benson O. Adejayan, FCA, for PKF Professional Services

    Final status: Auditor's report signed for PKF Professional Services (Benson O. Adejayan, FCA, FRC/2013/PRO/ICAN/004/00000002226) and dated 27 March 2026, with the ICAN seal (PDF p12, an image-only page; page image); statements approved by the board on 27 March 2026 and signed by the chairman, the group managing director and the group chief financial officer (PDF p14, page image).

    Document date
    27 Mar 2026
    Auditor's report
    27 Mar 2026
    Board approval
    27 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · NGN thousands (printed “N'000”)
    • Cash-flow cash vs balance sheet (checks cf.closing/opening_equals_balance_sheet fail, kept as printed): the cash-flow statement's cash is net of the overdraft (note 28.1, p67: 2024 1,561,116 less overdraft (278,229) = 1,282,887, agreeing with p17). For 2025 note 28.1 prints 5,980,678 less overdraft (824,531) = 5,156,147, but the cash-flow statement prints 5,052,599 (p17), a difference of 103,548, the amount in the hidden text-layer cell '103,548.00' beside the p17 header (and the 2025 non-controlling interest share of loss). The cash-flow statement itself adds: 1,282,887 + 3,769,712 = 5,052,599. The overdraft is printed in the balance sheet as 'Current portion of long term loan' (824,531; 2024: 278,229, p14).
    • Printed figures that do not add exactly, kept as printed (checked on page images): 2024 total comprehensive income 391,210 vs profit 391,055 + OCI 156 = 391,211 (p13); 2025 total non-current liabilities 1,208,118 vs 102,938 + 1,105,181 = 1,208,119 (p14); 2025 profit attribution 520,640 + (103,548) = 417,092 vs 417,093 (p13).
    • HIDDEN TEXT: the text layer holds cells not visible on the printed page: '(2) 0 (1) -' beside the header of the statement of profit or loss (p13) and '103,548.00 - - -' beside the header of the statement of cash flows (p17); also '- - - -' rows on p14. They differ from nothing printed on the statement rows and no transcribed row reads them (each row is read after its own label); checked on the renders of p13, p14 and p17.
    • Earnings per share is printed in kobo (5.78; 2024: 10.10); stored in naira with the printed figure and unit kept. Group-column dashes for investment in subsidiaries and deferred asset (company-only lines) are not transcribed.
    Technical details
    File
    79 pages, with a text layer
    SHA-256
    7ce957ddfb2d428784faaef50ae87ca13dd360add96bde47b13c966859785b82
    Entity as printed
    CHAMS HOLDING COMPANY PLC and its subsidiaries (RC 76807)
    Exchange copy
    retrieved 2026-10-08T18:00:00Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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