Benso Oil Palm Plantation Balance Sheet

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
Cash & Equivalents	74.99	56.03	85.54	47.74	33
Short-Term Investments	38.97	-	-	-	-
Cash & Short-Term Investments	113.96	56.03	85.54	47.74	33
Cash Growth	103.39%	-34.50%	79.19%	44.68%	44.52%
Accounts Receivable	21.52	43.37	58.89	99.64	83.22
Other Receivables	-	27.58	11.39	19.43	9.64
Receivables	21.52	70.95	70.28	119.07	92.86
Inventory	37.18	27.96	27.88	30.64	13.25
Other Current Assets	2.72	17.67	11.55	-	-
Total Current Assets	175.39	172.6	195.25	197.44	139.1
Property, Plant & Equipment	153.19	148.46	136.83	95.45	64.42
Other Intangible Assets	-	0.07	0.14	0.21	-
Other Long-Term Assets	93.34	59.84	36.96	31.63	19.6
Total Assets	421.93	380.96	369.18	324.73	223.12
Accounts Payable	18.58	5.05	19.03	7.43	3.57
Accrued Expenses	21.39	11.32	14.23	11.41	10.55
Current Portion of Leases	2.64	1.36	1.29	0.38	0.13
Current Income Taxes Payable	-	-	-	0.23	8.48
Other Current Liabilities	52.9	35	27.39	25.37	7.65
Total Current Liabilities	99.22	52.73	61.93	44.82	30.37
Long-Term Leases	-	1.21	1.21	2.05	2.24
Pension & Post-Retirement Benefits	-	16.15	11.08	6.43	2.84
Long-Term Deferred Tax Liabilities	-	3.79	3.07	2.7	3.03
Total Liabilities	99.22	73.88	77.29	56	38.48
Common Stock	2	2	2	2	2
Retained Earnings	320.71	305.08	289.88	266.73	182.64
Shareholders' Equity	322.71	307.08	291.88	268.73	184.64
Total Liabilities & Equity	421.93	380.96	369.18	324.73	223.12
Total Debt	2.64	2.56	2.5	2.43	2.37
Net Cash (Debt)	111.32	53.47	83.05	45.31	30.63
Net Cash Growth	108.20%	-35.62%	83.29%	47.94%	46.46%
Net Cash Per Share	3.20	1.54	2.39	1.30	0.88
Filing Date Shares Outstanding	34.8	34.8	34.8	34.8	34.8
Total Common Shares Outstanding	34.8	34.8	34.8	34.8	34.8
Working Capital	76.17	119.88	133.31	152.63	108.74
Book Value Per Share	9.27	8.82	8.39	7.72	5.31
Tangible Book Value	322.71	307.02	291.75	268.52	184.64
Tangible Book Value Per Share	9.27	8.82	8.38	7.72	5.31
Buildings	-	24.77	17.7	16.07	8.61
Machinery	-	127.42	91.46	50.42	40.5
Construction In Progress	-	3.68	27.33	22.4	4.02

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.