Bougainville Copper Limited (ASX:BOC)

Bougainville Copper Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1.55	1.73	1.23	1.46	1.53	0.97
Short-Term Investments	13.25	19.19	20.08	20.07	8.09	8.6
Cash & Short-Term Investments	14.8	20.92	21.31	21.53	9.62	9.56
Cash Growth	18.57%	-1.83%	-1.03%	123.93%	0.57%	-5.69%
Other Receivables	-	0.46	0.1	1.72	1.39	1.08
Receivables	1.16	0.46	0.1	1.72	1.39	1.08
Prepaid Expenses	-	0.79	0.57	0.15	0.14	0.14
Total Current Assets	15.97	22.17	21.98	23.4	11.15	10.79
Property, Plant & Equipment	0.37	0.61	0.73	0.85	1.38	2.02
Long-Term Investments	55.08	58.26	66.11	81.9	96.07	126.12
Other Long-Term Assets	3.53	3.47	2.82	0.83	0.83	0.83
Total Assets	74.94	84.5	91.63	106.98	109.43	139.75

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2.59	1.68	1.78	1.51	1.44	1.73
Accrued Expenses	1.81	1.82	2.23	1.74	1.77	1.84
Current Portion of Leases	0.04	0.06	0.09	0.11	0.42	0.53
Total Current Liabilities	4.44	3.56	4.1	3.36	3.63	4.09
Long-Term Leases	-	0.02	0.03	0.03	0.12	0.45
Pension & Post-Retirement Benefits	-	-	-	0.39	0.37	0.29
Long-Term Deferred Tax Liabilities	6.76	6.76	6.76	6.76	6.76	6.76
Other Long-Term Liabilities	0.3	0.3	0.3	0.3	0.3	0.3
Total Liabilities	11.51	10.64	11.19	10.84	11.18	11.89

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	401.06	401.06	401.06	401.06	401.06	401.06
Retained Earnings	-376.93	-370.11	-362.87	-355.92	-351.42	-348.47
Comprehensive Income & Other	39.3	42.91	42.25	50.99	48.61	75.27
Shareholders' Equity	63.44	73.86	80.44	96.14	98.25	127.86
Total Liabilities & Equity	74.94	84.5	91.63	106.98	109.43	139.75

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.04	0.08	0.12	0.14	0.54	0.97
Net Cash (Debt)	14.77	20.84	21.19	21.39	9.08	8.59
Net Cash Growth	18.93%	-1.66%	-0.96%	135.72%	5.68%	-6.41%
Net Cash Per Share	0.04	0.05	0.05	0.05	0.02	0.02
Filing Date Shares Outstanding	401.06	401.06	401.06	401.06	401.06	401.06
Total Common Shares Outstanding	401.06	401.06	401.06	401.06	401.06	401.06
Working Capital	11.52	18.61	17.88	20.04	7.52	6.69
Book Value Per Share	0.16	0.18	0.20	0.24	0.24	0.32
Tangible Book Value	63.44	73.86	80.44	96.14	98.25	127.86
Tangible Book Value Per Share	0.16	0.18	0.20	0.24	0.24	0.32
Machinery	-	1.43	1.4	1.25	1.27	1.25
Construction In Progress	-	-	-	0.34	0.32	0.32

Data Source: S&P Global Market Intelligence Last updated: Oct 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 17, 2026

Data Sources Report a data error