Benso Oil Palm Plantation Balance Sheet

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

Millions GHS. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	16.25	74.99	56.03	85.54	47.74	33
Cash & Short-Term Investments	16.25	74.99	56.03	85.54	47.74	33
Cash Growth	-72.54%	33.84%	-34.50%	79.19%	44.68%	44.52%
Accounts Receivable	97.56	28.12	43.37	58.89	99.64	83.22
Other Receivables	4.57	4.2	31.84	11.39	19.43	9.64
Receivables	102.12	32.32	75.2	70.28	119.07	92.86
Inventory	29.9	37.18	27.96	27.88	30.64	13.25
Other Current Assets	-	18.94	13.41	11.55	-	-
Total Current Assets	148.27	163.43	172.6	195.25	197.44	139.1
Property, Plant & Equipment	148.67	153.19	148.46	136.83	95.45	64.42
Other Intangible Assets	-	-	0.07	0.14	0.21	-
Other Long-Term Assets	132.85	107.53	59.84	36.96	31.63	19.6
Total Assets	429.79	424.15	380.96	369.18	324.73	223.12
Accounts Payable	41.65	3.63	5.05	19.03	7.43	3.57
Accrued Expenses	20.79	19.69	11.91	14.23	11.41	10.55
Current Portion of Leases	1.54	1.43	1.36	1.29	0.38	0.13
Current Income Taxes Payable	-	-	-	-	0.23	8.48
Other Current Liabilities	18.35	59.24	34.41	27.39	25.37	7.65
Total Current Liabilities	87.99	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	87.99	101.45	73.88	77.29	56	38.48
Common Stock	2	2	2	2	2	2
Retained Earnings	339.8	320.71	305.08	289.88	266.73	182.64
Shareholders' Equity	341.8	322.71	307.08	291.88	268.73	184.64
Total Liabilities & Equity	429.79	424.15	380.96	369.18	324.73	223.12
Total Debt	1.54	2.64	2.56	2.5	2.43	2.37
Net Cash (Debt)	14.71	72.35	53.47	83.05	45.31	30.63
Net Cash Growth	-74.11%	35.32%	-35.62%	83.29%	47.94%	46.46%
Net Cash Per Share	0.42	2.08	1.54	2.39	1.30	0.88
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	60.28	79.44	119.88	133.31	152.63	108.74
Book Value Per Share	9.82	9.27	8.82	8.39	7.72	5.31
Tangible Book Value	341.8	322.71	307.02	291.75	268.52	184.64
Tangible Book Value Per Share	9.82	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.