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 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	21.88	85.54	47.74	33	22.83	10.62
Cash & Short-Term Investments	21.88	85.54	47.74	33	22.83	10.62
Cash Growth	-71.06%	79.19%	44.68%	44.52%	115.03%	29.13%
Accounts Receivable	147.5	58.89	99.64	83.22	17.17	13.81
Other Receivables	-	11.39	19.43	9.64	0.94	4.49
Receivables	147.5	70.28	119.07	92.86	18.11	18.3
Inventory	32.56	27.88	30.64	13.25	8.49	9.37
Other Current Assets	0	0.65	-	-	-	-
Total Current Assets	201.95	184.35	197.44	139.1	49.43	38.29
Property, Plant & Equipment	143.32	136.83	95.45	64.42	57.91	49.47
Other Intangible Assets	-	0.14	0.21	-	-	-
Other Long-Term Assets	67.26	47.85	31.63	19.6	11.78	5.14
Total Assets	412.53	369.18	324.73	223.12	119.12	92.9
Accounts Payable	51.39	19.03	7.43	3.57	0.33	0.54
Accrued Expenses	12.6	14.23	11.41	10.55	4.72	2.09
Current Portion of Leases	2.47	1.29	0.38	0.13	0.27	-
Current Income Taxes Payable	5.04	-	0.23	8.48	2.65	0.68
Other Current Liabilities	18.47	27.39	25.37	7.65	2.12	6.97
Total Current Liabilities	89.97	61.93	44.82	30.37	10.09	10.29
Long-Term Leases	-	1.21	2.05	2.24	1.65	-
Long-Term Deferred Tax Liabilities	-	3.07	2.7	3.03	4.53	3.49
Total Liabilities	89.97	77.29	56	38.48	19.48	16.05
Common Stock	2	2	2	2	2	2
Retained Earnings	320.57	289.88	266.73	182.64	97.63	74.85
Shareholders' Equity	322.57	291.88	268.73	184.64	99.63	76.85
Total Liabilities & Equity	412.53	369.18	324.73	223.12	119.12	92.9
Total Debt	2.47	2.5	2.43	2.37	1.92	-
Net Cash (Debt)	19.42	83.05	45.31	30.63	20.91	10.62
Net Cash Growth	-73.48%	83.29%	47.94%	46.46%	96.93%	29.13%
Net Cash Per Share	0.56	2.39	1.30	0.88	0.60	0.31
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	111.98	122.42	152.63	108.74	39.34	28
Book Value Per Share	9.27	8.39	7.72	5.31	2.86	2.21
Tangible Book Value	322.57	291.75	268.52	184.64	99.63	76.85
Tangible Book Value Per Share	9.27	8.38	7.72	5.31	2.86	2.21
Buildings	-	17.7	16.07	8.61	8.49	7.51
Machinery	-	91.46	50.42	40.5	38.59	36.27
Construction In Progress	-	27.33	22.4	4.02	0.25	1.11

Source: S&P Capital IQ. Standard template. Financial Sources.