Benso Oil Palm Plantation PLC (GHSE:BOPP)
Ghana · Delayed Price · Currency is GHS 77.00
-1.00 (-1.28%)
At close: Aug 20, 2026
Benso Oil Palm Plantation Cash Flow Statement
Financials in millions GHS. Fiscal year is January - December.
Millions GHS. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Net Income | 67.36 | 84.54 | 95.26 | 102.81 | 160.35 | 92.42 |
Depreciation & Amortization | 19.73 | 18.79 | 15.06 | 10.64 | 7.09 | 5.57 |
Other Amortization | 0.07 | 0.07 | 0.07 | 0.07 | 0.01 | - |
Loss (Gain) From Sale of Assets | -1.53 | -1.53 | -0.07 | -0.25 | 0.25 | -0.09 |
Asset Writedown & Restructuring Costs | -3.36 | -3.36 | -1.96 | - | -1.62 | -2.69 |
Other Operating Activities | 65.88 | 6.18 | 1.14 | -0.9 | -9.06 | 6.27 |
Change in Inventory | -9.23 | -9.23 | -0.08 | 2.76 | -17.39 | -2.99 |
Change in Accounts Payable | -5.09 | -5.09 | -2.66 | 3.57 | 6.78 | 11.43 |
Change in Other Net Operating Assets | 44.79 | 44.79 | -18.51 | 61.6 | -19.94 | -74.45 |
Operating Cash Flow | 178.61 | 135.16 | 88.26 | 180.31 | 126.48 | 35.49 |
Operating Cash Flow Growth | 80.81% | 53.14% | -51.05% | 42.56% | 256.42% | 13.20% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Capital Expenditures | -23.83 | -29.6 | -30.94 | -54.58 | -39.71 | -13.02 |
Sale of Property, Plant & Equipment | 3.29 | 2.7 | 0.07 | 2.79 | 1.13 | 0.09 |
Other Investing Activities | -40.03 | -41.61 | -22.88 | -14.85 | -10.41 | -5.14 |
Investing Cash Flow | -60.58 | -68.51 | -53.75 | -66.64 | -48.99 | -18.07 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Long-Term Debt Issued | - | - | - | - | - | 0.36 |
Long-Term Debt Repaid | - | -0.32 | -0.32 | -0.32 | -0.32 | -0.32 |
Net Debt Issued (Repaid) | -0.32 | -0.32 | -0.32 | -0.32 | -0.32 | 0.04 |
Common Dividends Paid | -66.85 | -44.3 | -66.99 | -78.49 | -67.02 | -7.12 |
Other Financing Activities | - | - | - | -2.17 | -1.27 | -0.79 |
Financing Cash Flow | -67.17 | -44.62 | -67.31 | -80.99 | -68.62 | -7.87 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Foreign Exchange Rate Adjustments | -3.07 | -3.07 | 3.29 | 5.12 | 5.87 | 0.62 |
Net Cash Flow | 47.79 | 18.96 | -29.51 | 37.8 | 14.74 | 10.16 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Free Cash Flow | 154.78 | 105.56 | 57.31 | 125.73 | 86.77 | 22.47 |
Free Cash Flow Growth | 76.22% | 84.18% | -54.42% | 44.91% | 286.15% | 23.63% |
Free Cash Flow Margin | 44.96% | 28.61% | 16.52% | 35.76% | 25.48% | 10.49% |
Free Cash Flow Per Share | 4.45 | 3.03 | 1.65 | 3.61 | 2.49 | 0.65 |
Levered Free Cash Flow | 73.04 | 108.69 | 31.65 | 79.31 | 39.13 | -4.59 |
Unlevered Free Cash Flow | 73.29 | 108.94 | 31.89 | 79.55 | 39.37 | -4.34 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 Income Tax Paid | 14.18 | 15.7 | 18.41 | 21.42 | 33.19 | 8.03 |
Change in Working Capital | 30.47 | 30.47 | -21.25 | 67.92 | -30.54 | -66 |