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
Cash & Short-Term Investments	74.99	56.03	85.54	47.74	33
Cash Growth	33.84%	-34.50%	79.19%	44.68%	44.52%
Accounts Receivable	28.12	43.37	58.89	99.64	83.22
Other Receivables	4.2	31.84	11.39	19.43	9.64
Receivables	32.32	75.2	70.28	119.07	92.86
Inventory	37.18	27.96	27.88	30.64	13.25
Other Current Assets	18.94	13.41	11.55	-	-
Total Current Assets	163.43	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	107.53	59.84	36.96	31.63	19.6
Total Assets	424.15	380.96	369.18	324.73	223.12
Accounts Payable	3.63	5.05	19.03	7.43	3.57
Accrued Expenses	19.69	11.91	14.23	11.41	10.55
Current Portion of Leases	1.43	1.36	1.29	0.38	0.13
Current Income Taxes Payable	-	-	-	0.23	8.48
Other Current Liabilities	59.24	34.41	27.39	25.37	7.65
Total Current Liabilities	83.99	52.73	61.93	44.82	30.37
Long-Term Leases	1.21	1.21	1.21	2.05	2.24
Pension & Post-Retirement Benefits	12.54	16.15	11.08	6.43	2.84
Long-Term Deferred Tax Liabilities	3.71	3.79	3.07	2.7	3.03
Total Liabilities	101.45	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	424.15	380.96	369.18	324.73	223.12
Total Debt	2.64	2.56	2.5	2.43	2.37
Net Cash (Debt)	72.35	53.47	83.05	45.31	30.63
Net Cash Growth	35.32%	-35.62%	83.29%	47.94%	46.46%
Net Cash Per Share	2.08	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	79.44	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	26.03	24.77	17.7	16.07	8.61
Machinery	146.01	127.42	91.46	50.42	40.5
Construction In Progress	10.23	3.68	27.33	22.4	4.02

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