Skip to content
The African Exponent DATA
Resources

Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (16 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

BOC Kenya

BOC · Nairobi Securities Exchange · Incorporated in Kenya · Consolidated statements

On this page
Company details
Legal name
BOC Kenya PLC
Incorporated in
Kenya
Listing
BOC on the Nairobi Securities Exchange, active · ISIN KE0000000042 (observed 2026-10-07)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · annual report, final status not established · source

Read with these figures

  • Annual report not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
Full wording and sources

  • Annual report for 2025: final status not established

    The independent auditor's report (PDF pp101-104) closes with the typeset name 'FCPA Richard Njoroge, Practicing Certificate Number 1244 ... For and on behalf of PricewaterhouseCoopers LLP ... Nairobi', the printed date 16 April 2026 and an ICPAK-style QR code with 'UNIQUE CODE: 65841260416'; no handwritten or image signature is shown (PDF p104, page image). The statements were approved by the board on 15 April 2026 (printed); the signature lines for Mr. S. Maina and Mr. L. Githinji are blank rules with typeset names (PDF p106, page image).

    Source: BOC Kenya PLC Annual Report and Financial Statements for the year ended 31 December 2025 (dated 2026-04-16)

  • Annual report for 2024: final status not established

    The independent auditor's report (PDF pp53-55) closes with the typeset name 'FCPA Richard Njoroge, Practicing Certificate Number 1244, Engagement partner responsible for the audit, For and on behalf of PricewaterhouseCoopers LLP, Certified Public Accountants, Nairobi' and the printed date 22nd April 2025; no handwritten or image signature is shown (PDF p55, page image). The statements were approved by the board on 22 April 2025 (printed); the names Mr. S. Maina and Mr. L. Githinji are typeset with no signature (PDF p57, page image).

    Source: BOC Kenya PLC Annual Report and Financial Statements for the year ended 31 December 2024 (dated 2025-04-22)

  • Annual report for 2023: final status not established

    The independent auditor's report (PDF pp75-77) closes with the typeset name 'CPA Brian Ngunjiri, Practicing Certificate Number 2451, Engagement partner responsible for the audit, For and on behalf of PricewaterhouseCoopers LLP, Certified Public Accountants, Nairobi' and the printed date 29 April 2024; no handwritten or image signature is shown (PDF p77, page image). The statements were approved by the board on 29 April 2024 (printed); the names Robert Mbugua (Chairman) and Joseph Ramashala (Managing Director (Acting)) are typeset with no signature (PDF p79, page image).

    Source: BOC Kenya PLC Annual Report and Financial Statements for the year ended 31 December 2023 (dated 2024-04-29)

  • Revenue

    KES 1.43 billion

    1,427,046 KES thousands · p105

    Change not shown.

  • Operating profit / (loss)

    KES 444 million

    443,663 KES thousands · p105

    Change not shown.

  • Profit / (loss) for the year

    KES 314 million

    314,024 KES thousands · p105

    Change not shown.

  • Total assets

    KES 2.58 billion

    2,583,700 KES thousands · p106

    Change not shown.

  • Total equity

    KES 2.20 billion

    2,195,017 KES thousands · p106

    Change not shown.

  • Cash from operations

    KES 491 million

    491,054 KES thousands · p111

    Change not shown.

Large amounts are rounded for reading (KES million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Not shown: the two years come from different filings.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in KES thousands unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — annual report, final status not established; reported for the year · source
  • FY2024 — annual report, final status not established; reported for the year · source
    • Annual report for 2024: final status not established. The independent auditor's report (PDF pp53-55) closes with the typeset name 'FCPA Richard Njoroge, Practicing Certificate Number 1244, Engagement partner responsible for the audit, For and on behalf of PricewaterhouseCoopers LLP, Certified Public Accountants, Nairobi' and the printed date 22nd April 2025; no handwritten or image signature is shown (PDF p55, page image). The statements were approved by the board on 22 April 2025 (printed); the names Mr. S. Maina and Mr. L. Githinji are typeset with no signature (PDF p57, page image).
  • FY2023 — annual report, final status not established; comparative in the FY2024 filing · source
    • Annual report for 2024: final status not established. The independent auditor's report (PDF pp53-55) closes with the typeset name 'FCPA Richard Njoroge, Practicing Certificate Number 1244, Engagement partner responsible for the audit, For and on behalf of PricewaterhouseCoopers LLP, Certified Public Accountants, Nairobi' and the printed date 22nd April 2025; no handwritten or image signature is shown (PDF p55, page image). The statements were approved by the board on 22 April 2025 (printed); the names Mr. S. Maina and Mr. L. Githinji are typeset with no signature (PDF p57, page image).
  • FY2022 — annual report, final status not established; comparative in the FY2023 filing · source
    • Annual report for 2023: final status not established. The independent auditor's report (PDF pp75-77) closes with the typeset name 'CPA Brian Ngunjiri, Practicing Certificate Number 2451, Engagement partner responsible for the audit, For and on behalf of PricewaterhouseCoopers LLP, Certified Public Accountants, Nairobi' and the printed date 29 April 2024; no handwritten or image signature is shown (PDF p77, page image). The statements were approved by the board on 29 April 2024 (printed); the names Robert Mbugua (Chairman) and Joseph Ramashala (Managing Director (Acting)) are typeset with no signature (PDF p79, page image).

Income statement

Income statement, KES thousands. Columns: FY2025 — annual report (final status not established), as reported for the year; FY2024 — annual report (final status not established), as reported for the year; FY2023 — annual report (final status not established), comparative reported in the annual report for 2024; FY2022 — annual report (final status not established), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitationsFY2022Annual reportcomparative in FY2023 filingsource limitations
Revenue 1,427,046 1,204,201 1,539,342 1,287,250
Cost of sales (748,288) (604,273) (782,945) (763,096)
Gross profit 678,758 599,928 756,397 524,154
Distribution costs (88,887) (95,735) (158,626) (130,709)
Selling and administrative expenses1 (239,265) (246,989) (300,468) (204,781)
Impairment provision charge 33,078 (34,725) (27,588) (12,156)
Other income 59,979 73,966 40,364 37,975
Operating profit 443,663 296,445 310,079 214,483
Finance costs (983) (991) (998) (1,057)
Profit before income tax 442,680 295,454 309,081 213,426
Income tax expense (128,656) (83,807) (111,023) (65,434)
Profit for the year 314,024 211,647 198,058 147,992
Total other comprehensive income for the year net of tax2 101,064 96,623 34,698 12,689
Total comprehensive income for the year 415,088 308,270 232,756 160,681
Notes and alternative reported figures (2)
  1. “Selling and administrative expenses”: mapping to a shared definition is uncertain. Printed as one line combining selling and administrative expenses.
  2. Printed under different labels across filings: “Total other comprehensive income for the”; “Total other comprehensive income for the year net of tax”.

Balance sheet

Balance sheet, KES thousands. Columns: FY2025 — annual report (final status not established), as reported for the year; FY2024 — annual report (final status not established), as reported for the year; FY2023 — annual report (final status not established), comparative reported in the annual report for 2024; FY2022 — annual report (final status not established), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitationsFY2022Annual reportcomparative in FY2023 filingsource limitations
Property, plant and equipment1 373,006 432,097 479,751 569,630
Right-of-use asset 9,138 9,528 9,918 10,308
Intangible asset 2,012 3,737 –2 Not reported in this filing3
Investments in subsidiaries4 –2 –2 –2 –2
Equity investment - FVOCI 430,650 323,730 222,750 178,200
Deferred income tax 51,492 65,987 54,056 47,260
Total non-current assets 866,298 835,079 766,475 805,398
Inventories 143,821 254,349 187,623 202,687
Trade and other receivables 522,976 477,604 570,269 657,220
Current income tax –5 6,485 –5 8,458
Cash and cash equivalents 1,050,605 676,843 633,449 277,118
Total current assets 1,717,402 1,415,281 1,391,341 1,145,483
TOTAL ASSETS 2,583,700 2,250,360 2,157,816 1,950,881
Share capital 97,627 97,627 97,627 97,627
Share premium 2,554 2,554 2,554 2,554
Other reserves 333,191 232,127 135,504 100,805
Retained earnings 1,761,645 1,616,516 1,571,812 1,460,642
Total equity 2,195,017 1,948,824 1,807,497 1,661,628
Lease liabilities 7,494 7,563 7,624 7,678
Lease liabilities 1,052 1,052 1,052 1,052
Current income tax 15,059 –6 60,112 1,149
Trade and other payables 365,078 292,921 281,531 279,374
Total current liabilities 381,189 293,973 342,695 281,575
TOTAL EQUITY AND LIABILITIES 2,583,700 2,250,360 2,157,816 1,950,881
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  3. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (3)
  1. Printed under different labels across filings: “Property , plant and equipment”; “Property, plant and equipment”.
  2. Not reported in this filing: Not printed: the statement of financial position (p79) has no intangible-assets line for 2022 (nor for 2023); the document mentions intangible assets only in its accounting policies (p91).
  3. “Investments in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 15: printed '-' in the Group columns (60 in the Company columns, not transcribed).

Cash flow

Cash flow, KES thousands. Columns: FY2025 — annual report (final status not established), as reported for the year; FY2024 — annual report (final status not established), as reported for the year; FY2023 — annual report (final status not established), comparative reported in the annual report for 2024; FY2022 — annual report (final status not established), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitationsFY2022Annual reportcomparative in FY2023 filingsource limitations
Cash generated from operating activities 583,671 330,499 474,212 (99,736)
Tax paid (92,617) (162,335) (50,547) (66,104)
Net cash flows from operating activities 491,054 168,164 423,665 (165,840)
Purchase of property, plant and equipment1 (1,383) (21,207) (15,922) (89,106)
Purchase of intangibles –2 (5,175) –2 Not reported in this filing3
Interest received 30,194 48,721 2,276 11,651
Dividends received4 29,700 25,245 25,245 25,245
Cash flows from investing activities:5 58,511 47,584 20,606 (50,591)
Payment of lease liabilities (1,052) (1,052) (1,052) (1,052)
Dividends paid (168,895) (166,943) (86,888) (87,865)
Cash flows used in financing activities (169,947) (167,995) (87,940) (88,917)
Increase in cash and cash equivalents6 379,618 47,753 356,331 (305,348)
Cash and cash equivalents at start of year 676,843 633,449 277,118 585,794
Effects of exchange rate changes7 (5,856) (4,359) –8 (3,328)
Cash and cash equivalents at end of year 1,050,605 676,843 633,449 277,118
Proceeds from disposal of equipment Not reported in this filing9 –2 9,007 1,619
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”; reading unresolved, so no amount is shown. Printed dash; no printed subtotal confirms a nil reading.
Notes and alternative reported figures (7)
  1. Printed under different labels across filings: “Purchase of property , plant and equipment”; “Purchase of property, plant and equipment”.
  2. Not reported in this filing: Not printed: the statement of cash flows (p84) has no purchase-of-intangibles line for 2022 (nor for 2023); investing activities are PPE purchases, proceeds from disposal of equipment, interest and dividends received.
  3. “Dividends received” is an issuer-specific line, not mapped to a shared definition: Investing activities: dividends received.
  4. Printed under different labels across filings: “Cash flows from investing activities:”; “Cash flows from/ (used in) investing”; “Cash flows from/ (used in) investing activities:”.
  5. Printed under different labels across filings: “Increase /(Decrease) in cash and cash”; “Increase /(Decrease) in cash and cash equivalents”; “Increase in cash and cash equivalents”.
  6. Printed under different labels across filings: “Effects of exchange rate changes”; “Effects of exchange rate changes on foreign”; “Effects of exchange rate changes on foreign cash and cash equivalents”.
  7. Not reported in this filing: Not printed: the 2025 statement of cash flows (p111) has no proceeds-from-disposal line in either year; investing activities are PPE and intangibles purchases, interest and dividends received, which add to the printed subtotal.

Per share and shares

Per share and shares. Columns: FY2025 — annual report (final status not established), as reported for the year; FY2024 — annual report (final status not established), as reported for the year; FY2023 — annual report (final status not established), comparative reported in the annual report for 2024; FY2022 — annual report (final status not established), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitationsFY2022Annual reportcomparative in FY2023 filingsource limitations
Earnings / (loss) per share (per share)21 16.08 10.84 10.14 7.58
Notes and alternative reported figures (2)
  1. Printed under different labels across filings: “Basic and diluted”; “Earnings per share (KShs per share)”.
  2. Earnings / (loss) per share: printed as “Basic and diluted”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividends paid (168,895) KES thousands Annual report, p111
31 Dec 2024 Dividends paid (cash flow statement) Dividends paid (166,943) KES thousands Annual report, p62
31 Dec 2023 Dividends paid (cash flow statement) Dividends paid (86,888) KES thousands Annual report, p62
31 Dec 2022 Dividends paid (cash flow statement) Dividends paid (87,865) KES thousands Annual report, p84

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • BOC Kenya PLC Annual Report and Financial Statements for the year ended 31 December 2025

    Year ended 31 December 2025 · Annual report · final status not established

    Audit: PricewaterhouseCoopers LLP (Certified Public Accountants, Nairobi), unmodified opinion

    Auditor's sign-off: FCPA Richard Njoroge (practising certificate 1244), for and on behalf of PricewaterhouseCoopers LLP (typeset)

    Final status: The independent auditor's report (PDF pp101-104) closes with the typeset name 'FCPA Richard Njoroge, Practicing Certificate Number 1244 ... For and on behalf of PricewaterhouseCoopers LLP ... Nairobi', the printed date 16 April 2026 and an ICPAK-style QR code with 'UNIQUE CODE: 65841260416'; no handwritten or image signature is shown (PDF p104, page image). The statements were approved by the board on 15 April 2026 (printed); the signature lines for Mr. S. Maina and Mr. L. Githinji are blank rules with typeset names (PDF p106, page image).

    Document date
    16 Apr 2026
    Auditor's report
    16 Apr 2026
    Board approval
    15 Apr 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025
    Basis
    consolidated statements · KES thousands (printed “KShs'000”)
    • 'Impairment provision charge' prints a positive 33,078 for 2025 (a net reversal) and (34,725) for 2024 within operating profit (p105). Kept as printed.
    • Interest received and dividends received are presented in investing activities (p111).
    • No total-liabilities or non-current-liabilities subtotal is printed: the only non-current liability is lease liabilities (p106).
    Technical details
    File
    162 pages, with a text layer
    SHA-256
    ad6c550dc79d87405d5c8e02cd4d6894f26f76fdb82438b2cc5bbc64a9e949fe
    Entity as printed
    BOC Kenya Plc (the Company) and its subsidiaries (together, the Group)
    Issuer copy
    retrieved 2026-10-08T19:52:35Z

  • BOC Kenya PLC Annual Report and Financial Statements for the year ended 31 December 2024

    Year ended 31 December 2024 · Annual report · final status not established

    Audit: PricewaterhouseCoopers LLP (Certified Public Accountants, Nairobi), unmodified opinion

    Auditor's sign-off: FCPA Richard Njoroge (practising certificate 1244), for and on behalf of PricewaterhouseCoopers LLP (typeset)

    Final status: The independent auditor's report (PDF pp53-55) closes with the typeset name 'FCPA Richard Njoroge, Practicing Certificate Number 1244, Engagement partner responsible for the audit, For and on behalf of PricewaterhouseCoopers LLP, Certified Public Accountants, Nairobi' and the printed date 22nd April 2025; no handwritten or image signature is shown (PDF p55, page image). The statements were approved by the board on 22 April 2025 (printed); the names Mr. S. Maina and Mr. L. Githinji are typeset with no signature (PDF p57, page image).

    Document date
    22 Apr 2025
    Auditor's report
    22 Apr 2025
    Board approval
    22 Apr 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2024, FY2023
    Basis
    consolidated statements · KES thousands (printed “KShs'000”)
    • Interest received and dividends received are presented in investing activities (p62).
    • No total-liabilities or non-current-liabilities subtotal is printed: the only non-current liability is lease liabilities (p57).
    • The PDF text layer of the governance and financial pages is unusable: words are stored in a shifted font encoding (e.g. '4UBUFNFOUT' for 'Statements', '(SPTTQSPmU' for 'Gross profit') and the statement figures do not appear in it. The statement pages p56, p57 and p62 are read by OCR of the renders and every transcribed cell was compared with the render.
    Technical details
    File
    116 pages, with a text layer
    SHA-256
    6b8bec1f9c187a2bcae03267f6ea662734c5ad7ab96abcc89fccd473b6113d76
    Entity as printed
    BOC Kenya Plc (the Group and Company) and its subsidiaries (together, the Group)
    Issuer copy
    retrieved 2026-10-08T19:52:41Z

  • BOC Kenya PLC Annual Report and Financial Statements for the year ended 31 December 2023

    Year ended 31 December 2023 · Annual report · final status not established

    Audit: PricewaterhouseCoopers LLP (Certified Public Accountants, Nairobi), unmodified opinion

    Auditor's sign-off: CPA Brian Ngunjiri (practising certificate 2451), for and on behalf of PricewaterhouseCoopers LLP (typeset)

    Final status: The independent auditor's report (PDF pp75-77) closes with the typeset name 'CPA Brian Ngunjiri, Practicing Certificate Number 2451, Engagement partner responsible for the audit, For and on behalf of PricewaterhouseCoopers LLP, Certified Public Accountants, Nairobi' and the printed date 29 April 2024; no handwritten or image signature is shown (PDF p77, page image). The statements were approved by the board on 29 April 2024 (printed); the names Robert Mbugua (Chairman) and Joseph Ramashala (Managing Director (Acting)) are typeset with no signature (PDF p79, page image).

    Document date
    29 Apr 2024
    Auditor's report
    29 Apr 2024
    Board approval
    29 Apr 2024
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2022
    Basis
    consolidated statements · KES thousands (printed “KShs'000”)
    • Interest received and dividends received are presented in investing activities (p84).
    • No total-liabilities or non-current-liabilities subtotal is printed: the only non-current liability is lease liabilities (p79).
    Technical details
    File
    136 pages, with a text layer
    SHA-256
    506b0552fba40e90c023e6121af0cb63a37b6c2e6328f912a74481b5858e9043
    Entity as printed
    BOC Kenya Plc (the Group and Company)
    Issuer copy
    retrieved 2026-10-08T19:52:43Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (16 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

Download

Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

Kenya country page · Company methodology and coverage