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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; matched to OCR text and compared cell by cell with the page image; read from the page image) (17 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

Guinness Ghana

GGBL · Ghana Stock Exchange · Company statements

On this page
Company details
Legal name
Guinness Ghana Breweries PLC
Listing
GGBL on the Ghana Stock Exchange, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
30 June

Overview

Year ended 30 June 2025 · annual report, final status not established · source

Read with these figures

  • Annual report not confirmed as final. The published copy is unsigned and undated. The FY to 30 Jun 2025 figures come from it.
Full wording and sources

  • Annual report for 2025: final status not established

    The independent auditor's report to the shareholders of Guinness Ghana Breweries PLC (Deloitte & Touche, unmodified opinion, PDF p29) closes on p33 with the engagement partner's name (Daniel Kwadwo Owusu, ICAG/P/1327) and the typeset 'For and on behalf of Deloitte & Touche (ICAG/F/2025/129)', with no signature image and a blank dotted date line '…… 2025' (page image p33): name_printed_unsigned, date blank. The statement of financial position (p35, page image) states approval by the Board of Directors on a blank dotted date '…… 2025' with empty signature lines above the names Felix Addo (Chairman) and Erwan Conan (Finance Director). The report of the directors (p24, page image) carries the two directors' handwritten signatures and the date 25 September 2025, but it does not cover the audit opinion. A signed and dated audit report would settle the final status.

    Source: Guinness Ghana Breweries PLC Annual Report, for the year ended 30 June 2025 (dated 2025-09-25)

  • Annual report for 2024: final status not established

    The independent auditor's report to the shareholders of Guinness Ghana Breweries PLC (Deloitte & Touche, unmodified opinion, PDF p31) closes on p33 with the engagement partner's name (Daniel Kwadwo Owusu, ICAG/P/1327), the typeset 'For and on behalf of Deloitte & Touche (ICAG/F/2024/129) Chartered Accountants' and an empty dotted signature line above the printed date '2nd October, 2024' (page image p33): name_printed_unsigned. The statement of financial position (p36, page image) states approval by the Board of Directors on 3 September 2024 and carries the hand signatures of Felix Addo (Chairman) and Justin Mollel (Finance Director). A signed audit report would settle the final status.

    Source: Guinness Ghana Breweries PLC Annual Report & Financial Statement - 30 June, 2024 (dated 2024-10-02)

  • Revenue

    GHS 3.60 billion

    3,597,546 GHS thousands · p34

    +51.7% vs 2024

  • Operating profit / (loss)

    GHS 555 million

    554,897 GHS thousands · p34

    +448.2% vs 2024

  • Profit / (loss) for the year

    GHS 335 million

    334,624 GHS thousands · p34

    +862.9% vs 2024

  • Total assets

    GHS 1.79 billion

    1,790,317 GHS thousands · p35

    +2.0% vs 2024

  • Total equity

    GHS 752 million

    751,728 GHS thousands · p35

    +77.8% vs 2024

  • Cash from operations

    GHS 175 million

    175,174 GHS thousands · p37

    −69.1% vs 2024

Large amounts are rounded for reading (GHS 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 GHS 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

  • FY to 30 Jun 2025 — annual report, final status not established; reported for the year · source
  • FY to 30 Jun 2024 — annual report, final status not established; comparative in the FY to 30 Jun 2025 filing · source
  • FY to 30 Jun 2023 — annual report, final status not established; comparative in the FY to 30 Jun 2024 filing · source
    • Annual report for 2024: final status not established. The independent auditor's report to the shareholders of Guinness Ghana Breweries PLC (Deloitte & Touche, unmodified opinion, PDF p31) closes on p33 with the engagement partner's name (Daniel Kwadwo Owusu, ICAG/P/1327), the typeset 'For and on behalf of Deloitte & Touche (ICAG/F/2024/129) Chartered Accountants' and an empty dotted signature line above the printed date '2nd October, 2024' (page image p33): name_printed_unsigned. The statement of financial position (p36, page image) states approval by the Board of Directors on 3 September 2024 and carries the hand signatures of Felix Addo (Chairman) and Justin Mollel (Finance Director). A signed audit report would settle the final status.

Income statement

Income statement, GHS thousands. Columns: FY to 30 Jun 2025 — annual report (final status not established), as reported for the year; FY to 30 Jun 2024 — annual report (final status not established), comparative reported in the annual report for 2025; FY to 30 Jun 2023 — annual report (final status not established), comparative reported in the annual report for 2024.
Line (as printed) FY to 30 Jun 2025Annual reportreported for the yearFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filingFY to 30 Jun 2023Annual reportcomparative in FY to 30 Jun 2024 filingsource limitations
Revenue from contracts with customers 3,597,546 2,371,109 1,766,152
Cost of sales (2,640,137) (1,973,809) (1,423,534)
Gross profit 957,409 397,300 342,618
Advertising and marketing expenses1 (152,277) (112,517) (96,899)
Administrative expenses (217,837) (173,726) (122,253)
Other expense23 (30,540) (9,811) 4,762
Impairment charge on financial assets (1,858) (29) (61)
Profit from operating activities 554,897 101,217 128,167
Finance income 3,617 1,310 6
Finance costs (34,142) (50,444) (66,474)
Profit before income tax 524,372 52,083 61,699
Income tax expense45 (163,530) (14,728) (19,089)
Growth and sustainability levy charge67 (26,218) (2,604) (3,085)
Profit for the year 334,624 34,751 39,525
Actuarial gain on defined benefit obligations, net of tax8 992 1,169 1,024
Other comprehensive income 992 1,169 1,024
Total comprehensive income for the year 335,616 35,920 40,549
Notes and alternative reported figures (8)
  1. “Advertising and marketing expenses” is an issuer-specific line, not mapped to a shared definition: Note 8(i): operating expense line, within profit from operating activities.
  2. “Other expense”: mapping to a shared definition is uncertain. Printed 'Other (expense)/ income' (note 8(iii)): a net expense in 2024 ((9,811)) and net income in 2023 (4,762); same concept as the FY2025 'Other expense'.
  3. Printed under different labels across filings: “Other (expense)/income”; “Other expense”.
  4. “Income tax expense”: mapping to a shared definition is uncertain. Printed 'Income tax expense' (note 10(i)); the growth and sustainability levy is printed as a separate line and no total tax line is printed (p34).
  5. Printed under different labels across filings: “Income tax charge”; “Income tax expense”.
  6. “Growth and sustainability levy charge” is an issuer-specific line, not mapped to a shared definition: Note 10(iii): levy on profit before tax, printed as its own line after income tax expense (no total tax line printed).
  7. Printed under different labels across filings: “Growth and Sustainability Levy charge”; “Growth and sustainability levy charge”.
  8. “Actuarial gain on defined benefit obligations, net of tax” is an issuer-specific line, not mapped to a shared definition: OCI, items not reclassified to profit or loss (note 10(v)(b)).

Balance sheet

Balance sheet, GHS thousands. Columns: FY to 30 Jun 2025 — annual report (final status not established), as reported for the year; FY to 30 Jun 2024 — annual report (final status not established), comparative reported in the annual report for 2025; FY to 30 Jun 2023 — annual report (final status not established), comparative reported in the annual report for 2024.
Line (as printed) FY to 30 Jun 2025Annual reportreported for the yearFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filingFY to 30 Jun 2023Annual reportcomparative in FY to 30 Jun 2024 filingsource limitations
Property, plant and equipment 946,998 883,224 775,501
Intangible assets 4,846 3,004 2,605
Right-of-use assets 33,461 25,019 18,050
Deferred tax assets –1 2,080 –2
Total non-current assets 985,305 913,327 796,156
Inventories 427,704 375,993 298,356
Trade receivables3 185,525 85,828 71,404
Amounts due from related parties4 13,392 11,288 18,657
Other assets 1,689 –5 15,793
Other financial assets at amortised cost6 24,418 19,879 3,327
Current income tax assets 11,829 –5 11,470
Cash and bank balances 140,455 348,440 233,352
Total current assets 805,012 841,428 652,359
Total assets 1,790,317 1,754,755 1,448,515
Stated capital 272,879 272,879 272,879
Other reserves 3,185 2,193 Not reported in this filing7
Retained earnings 475,664 147,7518 118,924
Total equity 751,728 422,823 391,803
Deferred tax liabilities 91,567 –9 44,588
Lease liabilities 9,819 12,285 7,216
Borrowings –9 105,577 105,577
Employee benefit obligations10 8,206 6,822 6,195
Total non-current liabilities 109,592 124,684 163,576
Bank overdrafts 41,042 –11 35,906
Lease liabilities 21,788 8,806 5,492
Borrowings 5,666 56,734 174,820
Current income tax liability –11 18,720 –12
Trade and other payables 800,655 602,508 523,786
Amounts due to related parties13 59,846 520,480 153,132
Total current liabilities 928,997 1,207,248 893,136
Total liabilities 1,038,589 1,331,932 1,056,712
Total equity and liabilities 1,790,317 1,754,755 1,448,515
  1. Printed “—”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  3. Printed “—”, read as nil: subtotal_arithmetic: bs.current_assets.
  4. Printed “—”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
  5. Printed “—”, read as nil: subtotal_arithmetic: bs.current_liabilities.
  6. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (7)
  1. “Trade receivables”: mapping to a shared definition is uncertain. Printed 'Trade receivables' (note 15); related-party amounts, other assets and other financial assets are printed on their own lines (p35).
  2. “Amounts due from related parties” is an issuer-specific line, not mapped to a shared definition: Note 17(i): current asset.
  3. “Other financial assets at amortised cost” is an issuer-specific line, not mapped to a shared definition: Note 16: current asset.
  4. Not reported in this filing: Not printed: the 2024 statement of financial position (p36) has no other-components-of-equity line for 2023 (text layer of the selected statement page: the label is not on it).
  5. Annual report dated 2024-10-02 prints 149,944 (thousands, p36) for this line and year.
  6. “Employee benefit obligations” is an issuer-specific line, not mapped to a shared definition: Note 22: non-current liability (long service awards).
  7. “Amounts due to related parties” is an issuer-specific line, not mapped to a shared definition: Note 17(ii): current liability.

Cash flow

Cash flow, GHS thousands. Columns: FY to 30 Jun 2025 — annual report (final status not established), as reported for the year; FY to 30 Jun 2024 — annual report (final status not established), comparative reported in the annual report for 2025; FY to 30 Jun 2023 — annual report (final status not established), comparative reported in the annual report for 2024.
Line (as printed) FY to 30 Jun 2025Annual reportreported for the yearFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filingFY to 30 Jun 2023Annual reportcomparative in FY to 30 Jun 2024 filingsource limitations
Profit before income tax1 524,372 52,083 61,699
Depreciation of property, plant and equipment2 122,228 102,130 78,868
Depreciation of right-of-use assets3 21,918 30,057 26,085
Amortisation of intangible assets4 1,348 797 783
Loss on disposal of property, plant and equipment5 17,287 6,054 –6
Charge of provision for expected credit losses7 1,858 29 61
Finance costs8 34,142 50,444 66,474
Finance income9 (3,617) (1,310) (6)
Actuarial loss/(gain) on long service awards1011 (2) (278) (315)
Effects of exchange rate changes on cash and cash equivalents12 380 77,683 Not reported in this filing13
(subtotal after the adjustments)14 719,914 317,68915 443,606
Inventories16 (51,711) (77,637) (13,122)
Trade receivables1718 (101,555) 20,92419 (23,434)
Trade and other payables20 198,147 93,37221 61,485
Related party balances22 (462,738) 244,45823 (21,423)
Employee benefit obligations24 2,664 2,410 2,008
Other assets25 (1,689) 15,793 (674)
Other financial assets at amortised cost26 (1,898) (16,012) 11,830
Cash generated from operating activities 301,134 600,99727 460,276
Income tax paid (100,718) (31,542) (200)
Growth and sustainability levy paid28 (28,859) (3,144) –29
Interest received 3,617 1,310 6
Net cash generated from operating activities 175,174 567,62130 460,082
Acquisition of intangible assets (736) –31 Not reported in this filing32
Acquisition of property, plant and equipment (205,743) (217,103) (243,176)
Net cash used in investing activities (206,479) (217,103) (243,176)
Interest paid33 (76,843) (27,242) (37,626)
Repayment of principal portion of lease liabilities (28,211) (28,643) (36,985)
Repayment of borrowings (105,577) (138,566) –34
Dividend paid (6,711) (4,900) –34
Net cash used in financing activities35 (217,342) (199,351) 8,174
Net (decrease)/increase in cash and cash equivalents36 (248,647) 151,16737 225,080
Cash and cash equivalents at 1 July38 348,440 197,446 (22,295)
Effect of movements in exchange rates on cash held39 (380) (173)40 (5,339)
Cash and cash equivalents at 30 June 99,413 348,440 197,446
Derecognition of intangible asset - software41 Not reported in this filing42 Not reported in this filing4443 12
Unrealised foreign exchange differences*45 Not reported in this filing46 Not reported in this filing4847 209,945
Proceeds from borrowings Not reported in this filing49 Not reported in this filing5150 82,785
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_t3ef0s7mk6s9.cf_before_working_capital.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  3. Printed “—”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  4. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (47)
  1. “Profit before income tax” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect-method operating cash flows.
  2. “Depreciation of property, plant and equipment” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 11).
  3. “Depreciation of right-of-use assets” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 13).
  4. “Amortisation of intangible assets” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 12).
  5. “Loss on disposal of property, plant and equipment” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 11(b)).
  6. “Charge of provision for expected credit losses” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 8(iv)).
  7. “Finance costs” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 9).
  8. “Finance income” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 9).
  9. “Actuarial loss/(gain) on long service awards” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 22).
  10. Printed under different labels across filings: “Actuarial gain on long service awards”; “Actuarial loss/(gain) on long service awards”.
  11. “Effects of exchange rate changes on cash and cash equivalents” is an issuer-specific line, not mapped to a shared definition: Adjustment within operating cash flows before working-capital changes (distinct from the movement-block line).
  12. Not reported in this filing: Not printed: the 2024 statement of cash flows (p38) has no effect-of-exchange-rate-changes line for 2023 (text layer of the selected statement page: the label is not on it).
  13. “(subtotal after the adjustments)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal: profit before income tax plus the adjustments.
  14. Annual report dated 2024-10-02 prints 498,007 (thousands, p38) for this line and year.
  15. “Inventories” is an issuer-specific line, not mapped to a shared definition: Operating: change in working capital (note 14).
  16. “Trade receivables” is an issuer-specific line, not mapped to a shared definition: Operating: change in working capital (note 15).
  17. Printed under different labels across filings: “Trade and other receivables”; “Trade receivables”.
  18. Annual report dated 2024-10-02 prints (14,440) (thousands, p38) for this line and year.
  19. “Trade and other payables” is an issuer-specific line, not mapped to a shared definition: Operating: change in working capital (note 24).
  20. Annual report dated 2024-10-02 prints 55,749 (thousands, p38) for this line and year.
  21. “Related party balances” is an issuer-specific line, not mapped to a shared definition: Operating: change in working capital (note 17).
  22. Annual report dated 2024-10-02 prints 137,126 (thousands, p38) for this line and year.
  23. “Employee benefit obligations” is an issuer-specific line, not mapped to a shared definition: Operating: change in working capital (note 22).
  24. “Other assets” is an issuer-specific line, not mapped to a shared definition: Operating: change in working capital (note 18).
  25. “Other financial assets at amortised cost” is an issuer-specific line, not mapped to a shared definition: Operating: change in working capital (note 16).
  26. Annual report dated 2024-10-02 prints 600,996 (thousands, p38) for this line and year.
  27. “Growth and sustainability levy paid” is an issuer-specific line, not mapped to a shared definition: Operating activities (note 10(iii)).
  28. Annual report dated 2024-10-02 prints 567,620 (thousands, p38) for this line and year.
  29. Not reported in this filing: Not printed: the 2024 statement of cash flows (p38) has no purchase-of-intangible-assets line for 2023 (text layer of the selected statement page: the label is not on it).
  30. “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid' in financing activities; borrowings, overdraft and lease interest are not split (p38).
  31. Printed under different labels across filings: “Net cash (used in)/generated from financing activities”; “Net cash used in financing activities”.
  32. Printed under different labels across filings: “Net (decrease)/increase in cash and cash equivalents”; “Net increase in cash and cash equivalents”.
  33. Annual report dated 2024-10-02 prints 151,166 (thousands, p39) for this line and year.
  34. Printed under different labels across filings: “Cash and cash equivalents at 1 July”; “Cash and cash equivalents at 1 July Effect of”.
  35. Printed under different labels across filings: “Effect of movements in exchange rates on cash held”; “movements in exchange rates on cash held”.
  36. Annual report dated 2024-10-02 prints (172) (thousands, p39) for this line and year.
  37. “Derecognition of intangible asset - software” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 12).
  38. Not reported in this filing: Not printed: the 2025 statement of cash flows (p37) has no derecognition-of-intangible-software line for 2025 (text layer of the selected statement page: the label is not on it).
  39. Annual report dated 2024-10-02 presents this line for this year: - (p38). Not shown in this column, which follows one filing's presentation.
  40. Not reported in this filing: Not printed: the 2025 statement of cash flows (p37) has no derecognition-of-intangible-software line for 2024 (text layer of the selected statement page: the label is not on it).
  41. “Unrealised foreign exchange differences*” is an issuer-specific line, not mapped to a shared definition: Adjustment within operating cash flows before working-capital changes (footnote: included in note 8(iii)).
  42. Not reported in this filing: Not printed: the 2025 statement of cash flows (p37) has no unrealised-foreign-exchange-differences line for 2025 (text layer of the selected statement page: the label is not on it).
  43. Annual report dated 2024-10-02 presents this line for this year: 258,001 (p38). Not shown in this column, which follows one filing's presentation.
  44. Not reported in this filing: Not printed: the 2025 statement of cash flows (p37) has no unrealised-foreign-exchange-differences line for 2024 (text layer of the selected statement page: the label is not on it).
  45. Not reported in this filing: Not printed: the 2025 statement of cash flows (p37) has no proceeds-from-borrowings line for 2025 (text layer of the selected statement page: the label is not on it).
  46. Annual report dated 2024-10-02 presents this line for this year: - (p39). Not shown in this column, which follows one filing's presentation.
  47. Not reported in this filing: Not printed: the 2025 statement of cash flows (p37) has no proceeds-from-borrowings line for 2024 (text layer of the selected statement page: the label is not on it).

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2025 — annual report (final status not established), as reported for the year; FY to 30 Jun 2024 — annual report (final status not established), comparative reported in the annual report for 2025; FY to 30 Jun 2023 — annual report (final status not established), comparative reported in the annual report for 2024.
Line (as printed) FY to 30 Jun 2025Annual reportreported for the yearFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filingFY to 30 Jun 2023Annual reportcomparative in FY to 30 Jun 2024 filingsource limitations
Earnings / (loss) per share (per share)2 1.088 0.113 Not yet collected from the source1
Notes and alternative reported figures (2)
  1. Not yet collected from the source: Printed (0.113; 2023: 0.128, basic and diluted equal) with no unit, in columns headed GH¢'000 (p35): unit not printed.
  2. Earnings / (loss) per share: printed as “Basic earnings per share”.

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.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
30 Jun 2025 Dividends paid (cash flow statement) Dividend paid (6,711) GHS thousands Annual report, p38
30 Jun 2024 Dividends paid (cash flow statement) Dividend paid (4,900) GHS thousands Annual report, p38
30 Jun 2023 Dividends paid (cash flow statement) Dividend paid 0printed “–”, read as nil GHS thousands Annual report, p39

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.

  • Guinness Ghana Breweries PLC Annual Report, for the year ended 30 June 2025

    Year ended 30 June 2025 · Annual report · final status not established

    Audit: Deloitte & Touche, Chartered Accountants, Accra, unmodified opinion

    Auditor's sign-off: Deloitte & Touche (ICAG/F/2025/129); engagement partner Daniel Kwadwo Owusu (ICAG/P/1327) (names printed, no signature image)

    Final status: The independent auditor's report to the shareholders of Guinness Ghana Breweries PLC (Deloitte & Touche, unmodified opinion, PDF p29) closes on p33 with the engagement partner's name (Daniel Kwadwo Owusu, ICAG/P/1327) and the typeset 'For and on behalf of Deloitte & Touche (ICAG/F/2025/129)', with no signature image and a blank dotted date line '…… 2025' (page image p33): name_printed_unsigned, date blank. The statement of financial position (p35, page image) states approval by the Board of Directors on a blank dotted date '…… 2025' with empty signature lines above the names Felix Addo (Chairman) and Erwan Conan (Finance Director). The report of the directors (p24, page image) carries the two directors' handwritten signatures and the date 25 September 2025, but it does not cover the audit opinion. A signed and dated audit report would settle the final status.

    Document date
    25 Sep 2025
    Auditor's report
    date left blank in this document
    Board approval
    date left blank in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2025, FY to 30 Jun 2024
    Basis
    company statements · GHS thousands (printed “GH¢'000”)
    • Basic and diluted EPS are printed on separate lines with equal amounts (1.088; 2024: 0.113) (p34).
    • Interest paid ((76,843); 2024: (27,242)) is presented in financing activities (p38).
    • The growth and sustainability levy charge (26,218; 2024: 2,604) is printed as its own line after income tax expense; no total tax line is printed (p34).
    • The statement of cash flows adds back 'Effects of exchange rate changes on cash and cash equivalents' of 380 (2024: 77,683) in operating activities (p37), while the movement block deducts 'Effect of movements in exchange rates on cash held' of (380) (2024: (173)) (p38). Kept as printed; both subtotals agree with the printed figures.
    Technical details
    File
    96 pages, with a text layer
    SHA-256
    85256f1a4ce7508c438530a8c4a11c54bf593ef5a63c67c44ac9303066d57fa5
    Entity as printed
    Guinness Ghana Breweries PLC (the Company)
    Exchange copy
    retrieved 2026-10-08T17:51:25Z

  • Guinness Ghana Breweries PLC Annual Report & Financial Statement - 30 June, 2024

    Year ended 30 June 2024 · Annual report · final status not established

    Audit: Deloitte & Touche, Chartered Accountants, Accra, unmodified opinion

    Auditor's sign-off: Deloitte & Touche (ICAG/F/2024/129); engagement partner Daniel Kwadwo Owusu (ICAG/P/1327) (names printed, no signature)

    Final status: The independent auditor's report to the shareholders of Guinness Ghana Breweries PLC (Deloitte & Touche, unmodified opinion, PDF p31) closes on p33 with the engagement partner's name (Daniel Kwadwo Owusu, ICAG/P/1327), the typeset 'For and on behalf of Deloitte & Touche (ICAG/F/2024/129) Chartered Accountants' and an empty dotted signature line above the printed date '2nd October, 2024' (page image p33): name_printed_unsigned. The statement of financial position (p36, page image) states approval by the Board of Directors on 3 September 2024 and carries the hand signatures of Felix Addo (Chairman) and Justin Mollel (Finance Director). A signed audit report would settle the final status.

    Document date
    2 Oct 2024
    Auditor's report
    2 Oct 2024
    Board approval
    3 Sep 2024
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2023
    Basis
    company statements · GHS thousands (printed “GH¢'000”)
    • Basic and diluted earnings per share (0.113; 2023: 0.128) are printed without a unit, in columns headed GH¢'000 (p35); not transcribed (gap: unit not printed).
    • Interest paid ((27,242); 2023: (37,626)) is presented in financing activities (p39).
    • Other financial assets at amortised cost in the 2024 cash-flow column is printed with a malformed glyph '( 16Ø12)' (p38, page image); its subtotal (cash generated from operating activities 600,996) requires (16,012).
    • TEXT LAYER DOES NOT MATCH THE PRINTED PAGES: each PDF page's text layer holds a whole two-folio spread written column by column, offset from the visible page; PDF p34 is a printed advertisement whose text layer carries the statement of comprehensive income, p36's text carries both the financial position (printed p36) and the changes in equity (printed p37), and the operating and investing cash flows printed on p38 are absent from the text layer. The figures found in the text layer agree with the printed pages; all statement values were read from OCR of the printed renders.
    • The growth and sustainability levy charge ((2,604); 2023: (3,085)) is printed as its own line after the income tax charge; no total tax line is printed (p35).
    • The auditor's opinion refers to IFRS Accounting Standards 'with the IAS 29 directive issued by the Institute of Chartered Accountants Ghana' (PDF p31).
    Technical details
    File
    94 pages, with a text layer
    SHA-256
    1d5f862256e25f88b9d7f59349639feaaddb0fbfb3de4ec72fdd3fb376219ab9
    Entity as printed
    Guinness Ghana Breweries PLC (the Company)
    Exchange copy
    retrieved 2026-10-08T17:53:21Z

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; matched to OCR text and compared cell by cell with the page image; read from the page image) (17 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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