Benso Oil Palm Plantation PLC (GHSE:BOPP)

Benso Oil Palm Plantation Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	84.54	95.26	102.81	160.35	92.42
Depreciation & Amortization	18.79	15.06	10.64	7.09	5.57
Other Amortization	0.07	0.07	0.07	0.01	-
Loss (Gain) From Sale of Assets	-1.53	-0.07	-0.25	0.25	-0.09
Asset Writedown & Restructuring Costs	-3.36	-1.96	-	-1.62	-2.69
Other Operating Activities	6.18	1.14	-0.9	-9.06	6.27
Change in Inventory	-9.23	-0.08	2.76	-17.39	-2.99
Change in Accounts Payable	-5.09	-2.66	3.57	6.78	11.43
Change in Other Net Operating Assets	44.79	-18.51	61.6	-19.94	-74.45
Operating Cash Flow	135.16	88.26	180.31	126.48	35.49
Operating Cash Flow Growth	53.14%	-51.05%	42.56%	256.42%	13.20%
Capital Expenditures	-29.6	-30.94	-54.58	-39.71	-13.02
Sale of Property, Plant & Equipment	2.7	0.07	2.79	1.13	0.09
Other Investing Activities	-41.61	-22.88	-14.85	-10.41	-5.14
Investing Cash Flow	-68.51	-53.75	-66.64	-48.99	-18.07
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	0.04
Common Dividends Paid	-44.3	-66.99	-78.49	-67.02	-7.12
Other Financing Activities	-	-	-2.17	-1.27	-0.79
Financing Cash Flow	-44.62	-67.31	-80.99	-68.62	-7.87
Foreign Exchange Rate Adjustments	-3.07	3.29	5.12	5.87	0.62
Net Cash Flow	18.96	-29.51	37.8	14.74	10.16
Free Cash Flow	105.56	57.31	125.73	86.77	22.47
Free Cash Flow Growth	84.18%	-54.42%	44.91%	286.15%	23.63%
Free Cash Flow Margin	28.61%	16.52%	35.76%	25.48%	10.49%
Free Cash Flow Per Share	3.03	1.65	3.61	2.49	0.65
Cash Income Tax Paid	15.7	18.41	21.42	33.19	8.03
Levered Free Cash Flow	108.69	31.65	79.31	39.13	-4.59
Unlevered Free Cash Flow	108.94	31.89	79.55	39.37	-4.34
Change in Working Capital	30.47	-21.25	67.92	-30.54	-66

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