Benso Oil Palm Plantation Income Statement

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

Millions GHS. 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
Revenue	369.02	346.89	351.61	340.5	214.17
Revenue Growth (YoY)	6.38%	-1.34%	3.26%	58.98%	72.98%
Cost of Revenue	246.8	219.8	220.39	158.23	101.55
Gross Profit	122.22	127.09	131.22	182.27	112.62
Selling, General & Admin	30.59	30.03	28.59	21.7	14.46
Amortization of Goodwill & Intangibles	0.07	0.07	0.07	0.01	-
Other Operating Expenses	-5.42	-5.47	-5.2	-2.03	-1.55
Operating Expenses	25.63	24.94	23.69	20.05	13.1
Operating Income	96.59	102.16	107.53	162.22	99.52
Interest Expense	-0.4	-0.39	-0.38	-0.38	-0.41
Interest & Investment Income	3.14	11.7	13.5	10.99	2.62
Currency Exchange Gain (Loss)	-2.85	0.36	4.52	11.67	0.65
Other Non Operating Income (Expenses)	-0.96	-1.04	-1.59	-0.9	-0.39
EBT Excluding Unusual Items	95.52	112.79	123.57	183.6	102.01
Gain (Loss) on Sale of Assets	1.53	0.07	0.25	-0.25	0.09
Asset Writedown	3.36	1.96	-	1.62	2.69
Pretax Income	100.42	114.82	123.82	184.97	104.78
Income Tax Expense	15.87	19.56	21.01	24.62	12.36
Net Income	84.54	95.26	102.81	160.35	92.42
Net Income to Common	84.54	95.26	102.81	160.35	92.42
Net Income Growth	-11.25%	-7.34%	-35.88%	73.50%	274.23%
Shares Outstanding (Basic)	35	35	35	35	35
Shares Outstanding (Diluted)	35	35	35	35	35
EPS (Basic)	2.43	2.74	2.95	4.61	2.66
EPS (Diluted)	2.43	2.74	2.95	4.61	2.66
EPS Growth	-11.25%	-7.34%	-35.88%	73.50%	274.23%
Free Cash Flow	105.56	57.31	125.73	86.77	22.47
Free Cash Flow Per Share	3.03	1.65	3.61	2.49	0.65
Dividend Per Share	1.305	2.136	2.332	2.074	1.062
Dividend Growth	-38.93%	-8.39%	12.42%	95.27%	398.97%
Gross Margin	33.12%	36.64%	37.32%	53.53%	52.58%
Operating Margin	26.17%	29.45%	30.58%	47.64%	46.47%
Profit Margin	22.91%	27.46%	29.24%	47.09%	43.15%
Free Cash Flow Margin	28.61%	16.52%	35.76%	25.48%	10.49%
EBITDA	115.14	116.97	117.93	169.06	104.85
EBITDA Margin	31.20%	33.72%	33.54%	49.65%	48.95%
D&A For EBITDA	18.55	14.82	10.4	6.85	5.33
EBIT	96.59	102.16	107.53	162.22	99.52
EBIT Margin	26.17%	29.45%	30.58%	47.64%	46.47%
Effective Tax Rate	15.81%	17.03%	16.97%	13.31%	11.79%

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