BRVM:SPHC Balance Sheet

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

Millions XOF. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	668.17	11,031	10,967	5,959	2,827
Cash & Short-Term Investments	668.17	11,031	10,967	5,959	2,827
Cash Growth	-93.94%	0.58%	84.05%	110.80%	-75.54%
Accounts Receivable	33,135	27,616	14,878	18,901	25,872
Receivables	33,135	27,616	14,878	18,901	25,872
Inventory	68,480	71,471	52,577	45,007	43,938
Other Current Assets	-	-	6,481	8,014	5,360
Total Current Assets	102,283	110,117	84,903	77,881	77,997
Property, Plant & Equipment	108,024	101,603	105,410	100,437	87,123
Goodwill	-	-	6,108	6,108	6,108
Other Intangible Assets	8,911	9,083	345.03	41.24	26.51
Long-Term Deferred Tax Assets	-	-	-	-	262.36
Other Long-Term Assets	6,625	1,406	988.34	817.35	275.87
Total Assets	225,843	222,208	197,754	185,285	171,792
Accounts Payable	-	-	25,334	19,709	13,234
Short-Term Debt	-	-	33,724	23,089	18,517
Current Portion of Long-Term Debt	-	-	3,351	3,967	2,476
Current Portion of Leases	-	-	231.7	453.66	303.59
Other Current Liabilities	52,307	69,253	8,057	11,938	10,629
Total Current Liabilities	52,307	69,253	70,696	59,155	45,159
Long-Term Debt	35,599	30,585	18,454	12,735	19,436
Long-Term Leases	-	-	4,735	4,337	3,667
Long-Term Deferred Tax Liabilities	-	-	1,857	3,211	3,426
Other Long-Term Liabilities	-	-	495.37	180.46	119.96
Total Liabilities	87,906	99,838	96,239	79,619	71,808
Common Stock	14,594	14,594	14,594	14,594	14,594
Additional Paid-In Capital	89,722	80,337	-	-	-
Retained Earnings	24,972	18,790	6,232	13,697	21,206
Comprehensive Income & Other	8,649	8,649	80,690	77,375	64,184
Shareholders' Equity	137,937	122,370	101,515	105,666	99,984
Total Liabilities & Equity	225,843	222,208	197,754	185,285	171,792
Total Debt	35,599	30,585	60,496	44,581	44,399
Net Cash (Debt)	-34,931	-19,554	-49,528	-38,622	-41,572
Net Cash Per Share	-1366.72	-765.09	-1937.87	-1511.15	-1626.57
Filing Date Shares Outstanding	25.56	25.56	25.56	25.56	25.56
Total Common Shares Outstanding	25.56	25.56	25.56	25.56	25.56
Working Capital	49,976	40,864	14,206	18,726	32,838
Book Value Per Share	5397.01	4787.94	3971.94	4134.35	3912.04
Tangible Book Value	129,026	113,288	95,062	99,517	93,850
Tangible Book Value Per Share	5048.37	4432.57	3719.47	3893.77	3672.03

Source: S&P Global Market Intelligence. Standard template. Financial Sources.