Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (9 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
Benso Oil Palm Plantation
On this page
Company details
- Legal name
- Benso Oil Palm Plantation PLC
- Listing
- BOPP on the Ghana Stock Exchange, active (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 31 December
Overview
Year ended 31 December 2025 · annual report, signed / final · source
-
Revenue
GHS 369 million
369,017 GHS thousands · p28
+6.4% vs 2024
-
Operating profit / (loss)
GHS 97.3 million
97,279 GHS thousands · p28
−5.7% vs 2024
-
Profit / (loss) for the year
GHS 84.5 million
84,544 GHS thousands · p28
−11.3% vs 2024
-
Total assets
GHS 424 million
424,152 GHS thousands · p29
+11.3% vs 2024
-
Total equity
GHS 323 million
322,707 GHS thousands · p29
+5.1% vs 2024
-
Cash from operations
GHS 135 million
135,158 GHS thousands · p31
+53.1% vs 2024
Large amounts are rounded for reading (GHS million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in GHS 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, signed / final; reported for the year · source
- FY2024 — annual report, signed / final; comparative in the FY2025 filing · source
Income statement
| Line (as printed) | FY2025Annual reportreported for the year | FY2024Annual reportcomparative in FY2025 filing |
|---|---|---|
| Revenue from contract with customers | 369,017 | 346,893 |
| Cost of sales | (244,340) | (217,498) |
| Gross profit | 124,677 | 129,395 |
| Administrative expenses | (34,472) | (33,751) |
| Net gains from changes in fair value of1 | 3,364 | 1,959 |
| Interest expenses on leases2 | (397) | (390) |
| Other income | 4,107 | 5,905 |
| Operating profit | 97,279 | 103,118 |
| Finance income | 3,138 | 11,704 |
| Profit before income tax | 100,417 | 114,822 |
| Income tax expense | (15,873) | (19,558) |
| Profit for the year | 84,544 | 95,264 |
| Remeasurement loss on employee defined3 | (320) | (2,281) |
| Total comprehensive income for the year | 84,224 | 92,983 |
Notes and alternative reported figures (3)
- “Net gains from changes in fair value of” is an issuer-specific line, not mapped to a shared definition: Note 24; re-presented from the prior year (footnote, p28).
- “Interest expenses on leases” is an issuer-specific line, not mapped to a shared definition: Note 18; presented within operating profit.
- “Remeasurement loss on employee defined” is an issuer-specific line, not mapped to a shared definition: Note 30; OCI not reclassified.
Balance sheet
| Line (as printed) | FY2025Annual reportreported for the year | FY2024Annual reportcomparative in FY2025 filing |
|---|---|---|
| Intangible assets | –1 | 65 |
| Property, plant and equipment and right of use2 | 153,192 | 148,460 |
| Long term receivables3 | 107,528 | 59,836 |
| Non-current assets | 260,720 | 208,361 |
| Inventories | 37,184 | 27,955 |
| Biological assets4 | 16,218 | 12,854 |
| Amounts due from related parties5 | 28,120 | 43,366 |
| Current income tax assets | 2,722 | 556 |
| Other receivables6 | 4,195 | 31,838 |
| Cash and cash equivalents | 74,993 | 56,033 |
| Current assets | 163,432 | 172,602 |
| Total assets | 424,152 | 380,963 |
| Trade and other accounts payable | 22,137 | 24,845 |
| Employee benefit obligations | 8,851 | 1,159 |
| Amounts due to related parties7 | 5,504 | 3,604 |
| Lease liability | 1,433 | 1,356 |
| Dividend payable | 46,066 | 21,763 |
| Current liabilities | 83,991 | 52,727 |
| Deferred income tax liabilities | 3,710 | 3,794 |
| Lease liability | 1,208 | 1,208 |
| Employee benefit obligations8 | 12,536 | 16,153 |
| Non-current liabilities | 17,454 | 21,155 |
| Stated capital | 2,000 | 2,000 |
| Retained earnings | 320,707 | 305,081 |
| Equity | 322,707 | 307,081 |
| Total liabilities and equity | 424,152 | 380,963 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
Notes and alternative reported figures (7)
- “Property, plant and equipment and right of use”: mapping to a shared definition is uncertain. One line for property, plant and equipment and right-of-use assets (p29).
- “Long term receivables” is an issuer-specific line, not mapped to a shared definition: Note 17.
- “Biological assets” is an issuer-specific line, not mapped to a shared definition: Note 24: produce (fresh fruit bunches) on bearer plants, current.
- “Amounts due from related parties” is an issuer-specific line, not mapped to a shared definition: Note 23.
- “Other receivables” is an issuer-specific line, not mapped to a shared definition: Note 19.
- “Amounts due to related parties” is an issuer-specific line, not mapped to a shared definition: Note 23.
- “Employee benefit obligations” is an issuer-specific line, not mapped to a shared definition: Note 30.
Cash flow
| Line (as printed) | FY2025Annual reportreported for the year | FY2024Annual reportcomparative in FY2025 filing |
|---|---|---|
| Cash generated from operations | 149,784 | 98,311 |
| Interest received | 3,139 | 11,704 |
| Payment of employee benefit obligation1 | (2,064) | (3,350) |
| Tax paid | (15,701) | (18,410) |
| Net cash flows generated from operating activities | 135,158 | 88,255 |
| Purchase of property, plant and equipment | (29,598) | (30,942) |
| Addition in respect of long-term receivables2 | (69,713) | (30,363) |
| Repayment in respect of long-term receivables3 | 28,099 | 7,486 |
| Proceeds from sale of property, plant and equipment | 2,698 | 74 |
| Net cash flows used in investing activities | (68,514) | (53,745) |
| Payment of lease liabilities | (320) | (320) |
| Dividend paid to shareholders | (44,295) | (66,989) |
| Net cashflows used in financing activities | (44,615) | (67,309) |
| Net increase in cash and cash equivalents | 22,029 | (32,799) |
| Cash and cash equivalents as at 1 January | 56,033 | 85,542 |
| Effect of exchange rate changes on cash and cash equivalents | (3,069) | 3,290 |
| Cash and cash equivalents as at 31 December | 74,993 | 56,033 |
Notes and alternative reported figures (3)
- “Payment of employee benefit obligation” is an issuer-specific line, not mapped to a shared definition: Note 30; operating activities.
- “Addition in respect of long-term receivables” is an issuer-specific line, not mapped to a shared definition: Note 17; investing activities.
- “Repayment in respect of long-term receivables” is an issuer-specific line, not mapped to a shared definition: Note 17; investing activities.
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.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Dividend paid to shareholders |
(44,295) | GHS thousands | Annual report, p31 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividend paid to shareholders |
(66,989) | GHS thousands | Annual report, p31 |
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.
-
Benso Oil Palm Plantation PLC 2025 Annual Report and Financial Statements
Year ended 31 December 2025 · Annual report · signed / final
Audit: Ernst & Young (Kwadjo Yeboah), unmodified opinion · signed
Auditor's sign-off: Ernst & Young (ICAG/F/2026/126); engagement partner Kwadjo Yeboah (ICAG/P/1627)
Final status: Independent auditor's report (Ernst & Young, engagement partner Kwadjo Yeboah, ICAG/P/1627; PDF pp24-27) is unmodified, signed by hand in the firm's name and dated by hand 16 April 2026 (page image p27). The statement of financial position is signed by Baba Abdullah Issah (Director) and Santosh Pillai (Managing Director), each dated 16 April 2026 (page image p29); the approval sentence leaves its date blank ('approved ... by the Board of Directors on and were signed').
- Document date
- 16 Apr 2026
- Auditor's report
- 16 Apr 2026
- Board approval
- 16 Apr 2026
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- company statements · GHS thousands (printed “All amounts are in thousands of Ghana Cedis”)
- Net gains from changes in fair value of biological assets are re-presented from the prior year (footnote, p28). Interest on leases is presented within operating profit. Property, plant and equipment and right-of-use assets are one line. Interest received in the cash-flow statement (3,139) differs by 1 from finance income (3,138). Total liabilities is not printed.
- The board approval sentence on p29 prints no date ('approved and authorised for issue by the Board of Directors on and were signed on its behalf by'); the two directors' signatures are dated 16 April 2026, recorded as the board approval date.
Technical details
- File
- 76 pages, scanned (figures read by OCR and checked against the page image)
- SHA-256
5d350ee11ec73cf1018ad9af466d57925ba835abf166e95eca89aa1d8efda772- Entity as printed
- Benso Oil Palm Plantation PLC
- Exchange copy
- retrieved 2026-10-08T17:52:17Z
Data notes
- Employee benefit obligations — OCR read '12.536'; the page image shows '12,536'. OCR read the thousands comma as a full stop; the render prints 12,536 (non-current employee benefit obligations 2025). (Benso Oil Palm Plantation PLC 2025 Annual Report and Financial Statements, p29)
- Net cash flows used in investing activities — OCR read '(68.514)'; the page image shows '(68,514)'. OCR read the thousands comma as a full stop; the render prints (68,514) (net cash used in investing activities 2025). (Benso Oil Palm Plantation PLC 2025 Annual Report and Financial Statements, p31)
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (9 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.