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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	39	56.03	85.54	47.74	33	22.83
Cash & Short-Term Investments	39	56.03	85.54	47.74	33	22.83
Cash Growth	-37.61%	-34.50%	79.19%	44.68%	44.52%	115.03%
Accounts Receivable	146.88	43.37	58.89	99.64	83.22	17.17
Other Receivables	-	27.58	11.39	19.43	9.64	0.94
Receivables	146.88	70.95	70.28	119.07	92.86	18.11
Inventory	38.38	27.96	27.88	30.64	13.25	8.49
Other Current Assets	-	17.67	11.55	-	-	-
Total Current Assets	224.27	172.6	195.25	197.44	139.1	49.43
Property, Plant & Equipment	156.92	148.46	136.83	95.45	64.42	57.91
Other Intangible Assets	-	0.07	0.14	0.21	-	-
Other Long-Term Assets	86.11	59.84	36.96	31.63	19.6	11.78
Total Assets	467.3	380.96	369.18	324.73	223.12	119.12
Accounts Payable	52.08	5.05	19.03	7.43	3.57	0.33
Accrued Expenses	17	11.32	14.23	11.41	10.55	4.72
Current Portion of Leases	2.44	1.36	1.29	0.38	0.13	0.27
Current Income Taxes Payable	1.27	-	-	0.23	8.48	2.65
Other Current Liabilities	49.28	35	27.39	25.37	7.65	2.12
Total Current Liabilities	126.09	52.73	61.93	44.82	30.37	10.09
Long-Term Leases	-	1.21	1.21	2.05	2.24	1.65
Long-Term Deferred Tax Liabilities	-	3.79	3.07	2.7	3.03	4.53
Total Liabilities	128.09	73.88	77.29	56	38.48	19.48
Common Stock	2	2	2	2	2	2
Retained Earnings	337.21	305.08	289.88	266.73	182.64	97.63
Shareholders' Equity	339.21	307.08	291.88	268.73	184.64	99.63
Total Liabilities & Equity	467.3	380.96	369.18	324.73	223.12	119.12
Total Debt	2.44	2.56	2.5	2.43	2.37	1.92
Net Cash (Debt)	36.56	53.47	83.05	45.31	30.63	20.91
Net Cash Growth	-39.21%	-35.62%	83.29%	47.94%	46.46%	96.93%
Net Cash Per Share	1.05	1.54	2.39	1.30	0.88	0.60
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	98.18	119.88	133.31	152.63	108.74	39.34
Book Value Per Share	9.75	8.82	8.39	7.72	5.31	2.86
Tangible Book Value	339.21	307.02	291.75	268.52	184.64	99.63
Tangible Book Value Per Share	9.75	8.82	8.38	7.72	5.31	2.86
Buildings	-	24.77	17.7	16.07	8.61	8.49
Machinery	-	127.42	91.46	50.42	40.5	38.59
Construction In Progress	-	3.68	27.33	22.4	4.02	0.25

Updated Feb 3, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.