Benso Oil Palm Plantation PLC (GHSE:BOPP)

Benso Oil Palm Plantation Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	43.48	56.03	85.54	47.74	33	22.83
Cash & Short-Term Investments	43.48	56.03	85.54	47.74	33	22.83
Cash Growth	98.71%	-34.50%	79.19%	44.68%	44.52%	115.03%
Accounts Receivable	121.31	43.37	58.89	99.64	83.22	17.17
Other Receivables	-	27.58	11.39	19.43	9.64	0.94
Receivables	121.31	70.95	70.28	119.07	92.86	18.11
Inventory	37.43	27.96	27.88	30.64	13.25	8.49
Other Current Assets	-	17.67	11.55	-	-	-
Total Current Assets	202.22	172.6	195.25	197.44	139.1	49.43
Property, Plant & Equipment	152.64	148.46	136.83	95.45	64.42	57.91
Other Intangible Assets	-	0.07	0.14	0.21	-	-
Other Long-Term Assets	91.07	59.84	36.96	31.63	19.6	11.78
Total Assets	445.92	380.96	369.18	324.73	223.12	119.12
Accounts Payable	53.35	5.05	19.03	7.43	3.57	0.33
Accrued Expenses	15.46	11.32	14.23	11.41	10.55	4.72
Current Portion of Leases	2.54	1.36	1.29	0.38	0.13	0.27
Current Income Taxes Payable	6.54	-	-	0.23	8.48	2.65
Other Current Liabilities	18.6	35	27.39	25.37	7.65	2.12
Total Current Liabilities	96.49	52.73	61.93	44.82	30.37	10.09
Long-Term Leases	-	1.21	1.21	2.05	2.24	1.65
Pension & Post-Retirement Benefits	-	16.15	11.08	6.43	2.84	3.21
Long-Term Deferred Tax Liabilities	-	3.79	3.07	2.7	3.03	4.53
Total Liabilities	96.49	73.88	77.29	56	38.48	19.48
Common Stock	2	2	2	2	2	2
Retained Earnings	347.43	305.08	289.88	266.73	182.64	97.63
Shareholders' Equity	349.43	307.08	291.88	268.73	184.64	99.63
Total Liabilities & Equity	445.92	380.96	369.18	324.73	223.12	119.12
Total Debt	2.54	2.56	2.5	2.43	2.37	1.92
Net Cash (Debt)	40.94	53.47	83.05	45.31	30.63	20.91
Net Cash Growth	110.86%	-35.62%	83.29%	47.94%	46.46%	96.93%
Net Cash Per Share	1.18	1.54	2.39	1.30	0.88	0.60
Filing Date Shares Outstanding	34.8	34.8	34.8	34.8	34.8	34.8
Total Common Shares Outstanding	34.8	34.8	34.8	34.8	34.8	34.8
Working Capital	105.73	119.88	133.31	152.63	108.74	39.34
Book Value Per Share	10.04	8.82	8.39	7.72	5.31	2.86
Tangible Book Value	349.43	307.02	291.75	268.52	184.64	99.63
Tangible Book Value Per Share	10.04	8.82	8.38	7.72	5.31	2.86
Buildings	-	24.77	17.7	16.07	8.61	8.49
Machinery	-	127.42	91.46	50.42	40.5	38.59
Construction In Progress	-	3.68	27.33	22.4	4.02	0.25

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.