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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 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

CalBank

CAL · Ghana Stock Exchange · Consolidated statements

On this page
Company details
Legal name
CalBank PLC
Listing
CAL 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

Read with these figures

  • Going-concern warning in the FY2023 auditor's report. Material uncertainty related to going concern (Deloitte & Touche, Chartered Accountants, Accra, p61); shown with the FY2023 column.
  • FY2025 auditor's opinion. Unmodified opinion, with no 'material uncertainty related to going concern' section (Deloitte & Touche, Chartered Accountants, Accra, p59).
Full wording and sources

  • Auditor's report, year to 2023-12-31: material uncertainty related to going concern

    Material uncertainty relating to going concern: We draw attention to Note 42 to the financial statements, which indicates that the Bank and the Group incurred a net loss of GHS681million/GHS671million (2022: loss of GHS815 million/GHS810 million). The Bank and the Group also had negative net assets of GHS185 million/GHS141 million (2022: positive of GHS497 million/GHS531 million). The Bank also has an unimpaired capital of negative GHS409million (2022: positive of GHS271million). The capital adequacy ratio (CAR) as at 31 December 2023 is negative 9.9% (2022: positive 12.5%) as against the required minimum level of 10% as indicated in note 7.6 to the financial statements. As stated in Note 42 to the financial statements, these events or conditions, along with other matters as set forth in Note 42, indicate that a material uncertainty exists that may cast significant doubt on the Bank and Group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

    Source: CalBank PLC Annual Report 2023, p61 (dated 2024-04-19)

  • Auditor's opinion, year to 2025-12-31

    “In our opinion, the consolidated and separate financial statements give a true and fair view of the consolidated and separate financial position of CalBank PLC as at 31 December 2025, and its consolidated and separate financial performance and consolidated and separate cash flows for the year then ended in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board with interpretations from the Institute of Chartered Accountants, Ghana (ICAG), the requirements of the Companies Act, 2019 (Act 992) and the Banks and Specialised Deposit Taking-Institutions Act, 2016 (Act 930).”. The report has no 'material uncertainty related to going concern' section.

    Source: CalBank PLC Annual Report 2025, p59 (dated 2026-02-20)

  • Auditor's report, year to 2024-12-31: material uncertainty related to going concern

    Material uncertainty relating to going concern: We draw attention to Note 42 to the financial statements, which indicates that the Bank and the Group reported a net profit of GHS256.39million/GHS267.72million (2023: loss of GHS681 million/GHS671 million). The Bank and the Group also had positive net assets of GHS 217 million/GHS273 million (2023: negative GHS185 million/GHS141 million). The Bank also has an impaired capital of negative GHS504million (2023: Negative of GHS582million). The capital adequacy ratio (CAR) as at 31 December 2024 is negative 7.22% (2023: Negative 9.9%) as against the required minimum level of 10% as indicated in note 7.6 to the financial statements. As stated in Note 42 to the financial statements, these events or conditions, along with other matters as set forth in Note 42, indicate that a material uncertainty exists that may cast significant doubt on the Bank and Group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

    Source: CalBank PLC Annual Report 2024, p61 (dated 2025-02-19)

  • Net interest income

    GHS 514 million

    513,591 GHS thousands · p65

    +12.8% vs 2024

    Interest income less interest expense, as printed.

  • Operating income

    GHS 886 million

    886,039 GHS thousands · p65

    +10.4% vs 2024

    The bank's own total of its income lines before credit impairment and operating expenses, under its printed label. What it includes differs between banks; it is not revenue.

  • Profit / (loss) for the year

    GHS 305 million

    304,911 GHS thousands · p65

    +13.9% vs 2024

  • Total assets

    GHS 11.9 billion

    11,926,719 GHS thousands · p66

    +2.0% vs 2024

  • Customer deposits

    GHS 8.66 billion

    8,657,596 GHS thousands · p66

    −8.2% vs 2024

  • Total equity

    GHS 1.58 billion

    1,582,169 GHS thousands · p66

    +480.5% 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
    • Auditor's report, year to 2024-12-31: material uncertainty related to going concern. Material uncertainty relating to going concern: We draw attention to Note 42 to the financial statements, which indicates that the Bank and the Group reported a net profit of GHS256.39million/GHS267.72million (2023: loss of GHS681 million/GHS671 million). The Bank and the Group also had positive net assets of GHS 217 million/GHS273 million (2023: negative GHS185 million/GHS141 million). The Bank also has an impaired capital of negative GHS504million (2023: Negative of GHS582million). The capital adequacy ratio (CAR) as at 31 December 2024 is negative 7.22% (2023: Negative 9.9%) as against the required minimum level of 10% as indicated in note 7.6 to the financial statements. As stated in Note 42 to the financial statements, these events or conditions, along with other matters as set forth in Note 42, indicate that a material uncertainty exists that may cast significant doubt on the Bank and Group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.
  • FY2023 — annual report, signed / final; reported for the year · source
    • Auditor's report, year to 2023-12-31: material uncertainty related to going concern. Material uncertainty relating to going concern: We draw attention to Note 42 to the financial statements, which indicates that the Bank and the Group incurred a net loss of GHS681million/GHS671million (2022: loss of GHS815 million/GHS810 million). The Bank and the Group also had negative net assets of GHS185 million/GHS141 million (2022: positive of GHS497 million/GHS531 million). The Bank also has an unimpaired capital of negative GHS409million (2022: positive of GHS271million). The capital adequacy ratio (CAR) as at 31 December 2023 is negative 9.9% (2022: positive 12.5%) as against the required minimum level of 10% as indicated in note 7.6 to the financial statements. As stated in Note 42 to the financial statements, these events or conditions, along with other matters as set forth in Note 42, indicate that a material uncertainty exists that may cast significant doubt on the Bank and Group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.
  • FY2022 — annual report, signed / final; comparative in the FY2023 filing · source

Income statement

Income statement, GHS thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — annual report (signed / final), as reported for the year; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingsource limitationsFY2023Annual reportreported for the yearsource limitationsFY2022Annual reportcomparative in FY2023 filing
Interest income calculated using the effective interest method 874,097 933,865 1,098,912 1,282,278
Interest expense calculated using the effective interest method (360,506) (478,514) (557,577) (689,183)
Net interest income 513,591 455,351 541,335 593,095
Fees and commission income 257,061 223,849 142,694 101,202
Fees and commission expense (45,400) (44,259) (27,415) (18,294)
Net fees and commission income 211,661 179,590 115,279 82,908
Net trading income 150,017 90,523 176,807 114,773
Revenue1 875,269 725,464 833,421 790,776
Other income2 10,770 77,047 (707) 888
Operating income 886,039 802,511 832,714 791,664
Net impairment gain on financial instruments34 193,725 193,175 (1,228,901) (1,451,244)
Personnel expenses (309,408) (225,507) (175,309) (159,165)
Depreciation and amortisation5 (60,741) (59,005) (54,305) (47,277)
Finance cost on lease liabilities6 (3,864) (4,801) (4,651) (4,085)
Other expenses (224,354) (292,215) (315,746) (202,069)
Total operating expenses (598,367) (581,528) (1,778,912)7 (1,863,840)
Profit before tax8 481,397 414,158 (946,198) (1,072,176)
Income tax (176,486) (146,438) 275,130 262,366
Profit for the year9 304,911 267,720 (671,068) (809,810)
Revaluation of property and equipment, net of tax10 128,442 –11 Not reported in this filing12 Not reported in this filing12
Remeasurement of employee benefit, net of tax1314 563 –11 (1,159) (901)
“Other comprehensive loss/income, net of tax”15 129,005 –16 (1,159) 123,258
Total comprehensive Profit (Loss)17 433,916 267,720 (672,227) (686,552)
Revaluation of property and equipment18 Not reported in this filing19 Not reported in this filing19 –11 124,159
  1. Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (17)
  1. “Revenue” is an issuer-specific line, not mapped to a shared definition: The issuer's 'Revenue': net interest income plus net fees and commission income plus net trading income.
  2. Printed under different labels across filings: “Other (loss)/income”; “Other income”.
  3. “Net impairment gain on financial instruments” is an issuer-specific line, not mapped to a shared definition: Note 26(c): net impairment on financial instruments, printed as a gain (positive) below operating income.
  4. Printed under different labels across filings: “Net impairment gain on financial instruments”; “Net impairment loss on financial instruments”.
  5. “Depreciation and amortisation”: mapping to a shared definition is uncertain. One line for depreciation and amortisation (note 30(b)).
  6. “Finance cost on lease liabilities” is an issuer-specific line, not mapped to a shared definition: Note 35(b): interest on lease liabilities, within total operating expenses.
  7. Annual report dated 2025-02-19 prints (550,011) (thousands, p66) for this line and year.
  8. Printed under different labels across filings: “Loss before tax”; “Profit before tax”.
  9. Printed under different labels across filings: “Loss for the year”; “Profit for the year”.
  10. “Revaluation of property and equipment, net of tax” is an issuer-specific line, not mapped to a shared definition: OCI, items not reclassified (note 37(c)).
  11. Not reported in this filing: Not reported under this concept in this document: the statement of profit or loss and other comprehensive income (p67) prints 'Revaluation of property and equipment' (Group: 2023 -, 2022 124,159), which this document already transcribes as native.co_r4ddn7641ypv.oci_revaluation_ppe; no separate 'net of tax' revaluation line is printed. Text layer, and checked on the page image. See the mapping open item.
  12. “Remeasurement of employee benefit, net of tax” is an issuer-specific line, not mapped to a shared definition: OCI, items not reclassified (note 37(e)).
  13. Printed under different labels across filings: “Remeasurement of employee benefit”; “Remeasurement of employee benefit, net of tax”.
  14. Printed under different labels across filings: “Other comprehensive loss/income, net of tax”; ““Other comprehensive loss/income, net of tax””.
  15. Printed under different labels across filings: “Total comprehensive Profit (Loss)”; “Total comprehensive loss”.
  16. “Revaluation of property and equipment” is an issuer-specific line, not mapped to a shared definition: OCI, items not reclassified (note 35(c)).
  17. Not reported in this filing: Not reported under this concept in this document: the statement of profit or loss and other comprehensive income (p65) prints 'Revaluation of property and equipment, net of tax' (Group: 2025 128,442; 2024 -), which this document already transcribes as native.co_r4ddn7641ypv.oci_revaluation; no second revaluation line is printed. Text layer. See the mapping open item.

Balance sheet

Balance sheet, GHS thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — annual report (signed / final), as reported for the year; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingsource limitationsFY2023Annual reportreported for the yearsource limitationsFY2022Annual reportcomparative in FY2023 filing
Cash and cash equivalents 1,743,557 2,808,619 2,320,963 2,008,870
Non-pledged trading assets 113,653 13 77,812 47,001
Investment securities 7,071,700 4,905,669 3,008,369 2,699,301
Loans and advances to customers 1,070,880 2,101,996 2,754,779 3,190,359
Investment in subsidiaries1 –2 –2 –2 –2
Current tax assets 121,353 86,273 40,873 21,281
Property, plant and equipment 711,514 570,687 637,830 622,408
Intangible assets 73,465 81,886 81,328 82,640
Right-of-use assets 53,960 60,700 75,161 85,047
Deferred tax assets 423,903 587,710 668,233 361,927
Other assets 542,734 485,244 234,498 131,720
Total Assets3 11,926,719 11,688,797 9,899,846 9,250,554
Deposits from banks and other financial institutions 407,483 226,138 539,747 618,522
Deposits from customers 8,657,596 9,431,527 6,945,627 6,116,174
Borrowings 1,023,868 1,537,162 1,292,718 1,610,950
Lease liabilities4 49,158 75,349 68,188 66,288
Other liabilities 206,445 146,057 1,194,568 307,395
Total liabilities 10,344,550 11,416,233 10,040,848 8,719,329
Stated capital 1,421,535 545,846 400,000 400,000
Retained earnings (804,604) (1,153,939) (1,159,113) (488,045)
Revaluation reserve 355,527 227,085 227,085 227,085
Statutory reserve5 610,291 458,003 393,905 393,905
Credit risk reserve 1,736 198,448 Not reported in this filing76 Not reported in this filing7
Other reserves8 (2,316) (2,879) (2,879) (1,720)
Total shareholders' equity9 1,582,169 272,564 (141,002) 531,225
Total equity and liabilities 11,926,719 11,688,797 9,899,846 9,250,554
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
Notes and alternative reported figures (8)
  1. “Investment in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 27: Bank-only line (the Group columns print a dash).
  2. Printed under different labels across filings: “Total Assets”; “Total assets”.
  3. “Lease liabilities” is an issuer-specific line, not mapped to a shared definition: Note 35(b): lease liabilities, current and non-current not split.
  4. “Statutory reserve” is an issuer-specific line, not mapped to a shared definition: Note 37(b): reserve required by the Banks and Specialised Deposit-Taking Institutions Act.
  5. Annual report dated 2025-02-19 presents this line for this year: - (p67). Not shown in this column, which follows one filing's presentation.
  6. Not reported in this filing: Not printed: the consolidated statement of financial position of the 2023 report (p68) has no credit risk / regulatory reserve line in any column; its equity lines are 'Stated capital', 'Retained earnings', 'Revaluation reserve', 'Statutory reserve' and 'Other reserves', then 'Total shareholders’ equity'. Text layer, and checked on the page image.
  7. “Other reserves” is an issuer-specific line, not mapped to a shared definition: Note 37(e): other reserves (employee benefit remeasurement).
  8. Printed under different labels across filings: “Total shareholders' equity”; “Total shareholders’ equity”.

Cash flow

Cash flow, GHS thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — annual report (signed / final), as reported for the year; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingsource limitationsFY2023Annual reportreported for the yearsource limitationsFY2022Annual reportcomparative in FY2023 filing
Profit for the year12 304,911 267,720 (671,068) (809,810)
Depreciation and amortisation3 60,741 59,005 54,305 47,277
Net impairment loss on financial instruments4 (193,725) (193,175) 1,228,901 1,451,244
Net interest income5 (513,591) (455,351) (541,335) (593,095)
Income tax6 176,486 146,438 (275,130) (262,366)
Fair value gain on Investment securities7 (1,445) (311) Not reported in this filing8 Not reported in this filing8
Fair value gain on trading assets9 (476) –10 Not reported in this filing11 Not reported in this filing11
Gains on lease modifications and termination12 (3,091) –10 Not reported in this filing13 Not reported in this filing13
Unrealised exchange (loss)/gains1415 4,843 8,115 11,088 74,245
Profit from disposal of property and equipment1617 –10 (38,911) 2,032 –10
Finance cost on lease liabilities18 3,864 4,801 4,651 4,085
Cash used in operations before changes in operating assets and liabilities19 (161,483) (201,669)20 (186,556) (88,420)
Purchase of trading assets21 (363,243) –22 Not reported in this filing23 Not reported in this filing23
Disposal of trading assets24 250,079 77,799 Not reported in this filing25 Not reported in this filing25
Loans and advances to customers26 838,818 990,545 (895,837) (1,267,413)
Other assets27 (58,714) (210,659) (102,778) (38,465)
Deposit from banks and other financial institutions28 181,105 (312,595) (71,010) (555,469)
Deposits from customers29 177,986 2,486,295 895,795 949,426
Other liabilities30 81,787 (1,048,615) 887,173 164,027
Cash generated by operating activities31 1,107,818 1,982,770 744,154 25,165
Interest received 763,290 931,049 1,139,790 1,298,328
Interest paid32 (364,220) (496,284) (631,315) (726,901)
Income taxes paid (90,758) (111,315) (50,770) (136,125)
Net cash flows from operating activities 1,254,647 2,104,55133 1,011,894 367,962
Redemption of investment securities3435 80,957,789 1,111,281 991,896 4,446,071
Purchase of Investment securities3637 (83,661,059) (3,131,392)38 (1,300,527) (3,322,089)
Acquisition of property and equipment (4,546) (2,060) (53,518) (71,371)
Proceeds from disposal of property and equipment 172 32,155 2,987 –39
Acquisition of intangible assets –39 (9,115) (7,180) (14,461)
Net cash flows used in investing activities40 (2,707,644) (1,999,131)41 (366,342) 1,038,150
Proceeds from Share issue42 875,689 145,846 Not reported in this filing4443 Not reported in this filing44
Proceeds from borrowings 32,534,456 39,846,108 173,308 2,211,560
Repayment of borrowings (32,731,325) (39,606,715) (491,540) (2,814,877)
Principal payment of lease liabilities (23,594) (1,380) (12,597) (32,403)
Interest payment of lease liabilities (3,864) (4,801) (4,651) (4,085)
Net cash flows used in financing activities 651,362 379,058 (335,480) (708,761)
Net increase in cash and cash equivalents (801,635) 484,478 310,072 697,351
Cash and cash equivalents at 1 January 2,808,619 2,320,963 2,008,870 1,307,701
Effect of exchange rate fluctuations on cash and cash equivalents held (263,427) 3,178 2,021 3,818
Cash and cash equivalents at 31 December 1,743,557 2,808,619 2,320,963 2,008,870
Non-pledged trading assets45 Not reported in this filing46 Not reported in this filing4647 30,811 625,508
Derivative assets48 Not reported in this filing49 Not reported in this filing49 –22 26,466
Asset held for sale50 Not reported in this filing51 Not reported in this filing51 –22 121,085
Finance charges on lease liability paid52 Not reported in this filing53 Not reported in this filing5343 (3,409) (4,085)
Increase in equity share of subsidiary54 Not reported in this filing55 Not reported in this filing55 –39 –39
Dividends paid Not reported in this filing56 Not reported in this filing56 –57 (68,956)
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_r4ddn7641ypv.cf_before_working_capital.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_r4ddn7641ypv.cf_changes_operating.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  4. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (53)
  1. “Profit for the year” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect-method operating cash flows.
  2. Printed under different labels across filings: “Loss for the year”; “Profit for the year”.
  3. “Depreciation and amortisation” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 30(b)).
  4. “Net impairment loss on financial instruments” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 26(c)).
  5. “Net interest income” is an issuer-specific line, not mapped to a shared definition: Adjustment: net interest income deducted (note 13).
  6. “Income tax” is an issuer-specific line, not mapped to a shared definition: Adjustment: income tax expense added back (note 19(a)).
  7. “Fair value gain on Investment securities” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 23).
  8. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2023 report (p71) has no 'Fair value gain on Investment securities' adjustment line in any column; its adjustments are 'Depreciation and amortisation', 'Net impairment loss on financial instruments', 'Net interest income', 'Income tax', 'Unrealised exchange loss', 'Loss from disposal of property and equipment' and 'Finance cost on lease liabilities'. Text layer, and checked on the page image.
  9. “Fair value gain on trading assets” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 25).
  10. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2023 report (p71) has no 'Fair value gain on trading assets' adjustment line in any column; its adjustments are 'Depreciation and amortisation', 'Net impairment loss on financial instruments', 'Net interest income', 'Income tax', 'Unrealised exchange loss', 'Loss from disposal of property and equipment' and 'Finance cost on lease liabilities'. Text layer, and checked on the page image.
  11. “Gains on lease modifications and termination” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 16).
  12. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2023 report (p71) has no 'Gains on lease modifications and termination' adjustment line in any column; its adjustments are 'Depreciation and amortisation', 'Net impairment loss on financial instruments', 'Net interest income', 'Income tax', 'Unrealised exchange loss', 'Loss from disposal of property and equipment' and 'Finance cost on lease liabilities'. Text layer, and checked on the page image.
  13. “Unrealised exchange (loss)/gains” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  14. Printed under different labels across filings: “Unrealised exchange (loss)/gains”; “Unrealised exchange loss”.
  15. “Profit from disposal of property and equipment” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 30(c)).
  16. Printed under different labels across filings: “Loss from disposal of property and equipment”; “Profit from disposal of property and equipment”.
  17. “Finance cost on lease liabilities” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 35(b)).
  18. “Cash used in operations before changes in operating assets and liabilities” is an issuer-specific line, not mapped to a shared definition: Profit for the year plus the adjustments; presented as its own component of net operating cash flows (the printed 'Cash generated by operating activities' sums only the changes in operating assets and liabilities).
  19. Annual report dated 2025-02-19 prints (201,358) (thousands, p70) for this line and year.
  20. “Purchase of trading assets” is an issuer-specific line, not mapped to a shared definition: Operating: change (note 25).
  21. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2023 report (p71) has no 'Purchase of trading assets' line; trading assets appear only as the net working-capital line 'Non-pledged trading assets' (Group: 2023 30,811; 2022 625,508), already transcribed as native.co_r4ddn7641ypv.cf_trading_assets. Text layer, and checked on the page image.
  22. “Disposal of trading assets” is an issuer-specific line, not mapped to a shared definition: Operating: change (note 25).
  23. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2023 report (p71) has no 'Disposal of trading assets' line; trading assets appear only as the net working-capital line 'Non-pledged trading assets' (Group: 2023 30,811; 2022 625,508), already transcribed as native.co_r4ddn7641ypv.cf_trading_assets. Text layer, and checked on the page image.
  24. “Loans and advances to customers” is an issuer-specific line, not mapped to a shared definition: Operating: change.
  25. “Other assets” is an issuer-specific line, not mapped to a shared definition: Operating: change.
  26. “Deposit from banks and other financial institutions” is an issuer-specific line, not mapped to a shared definition: Operating: change.
  27. “Deposits from customers” is an issuer-specific line, not mapped to a shared definition: Operating: change.
  28. “Other liabilities” is an issuer-specific line, not mapped to a shared definition: Operating: change.
  29. “Cash generated by operating activities” is an issuer-specific line, not mapped to a shared definition: Printed 'Cash generated by operating activities': in this statement it is the sum of the changes in operating assets and liabilities only, without profit and the adjustments (a separate subtotal).
  30. “Interest paid” is an issuer-specific line, not mapped to a shared definition: Operating: interest paid.
  31. Annual report dated 2025-02-19 prints 2,104,862 (thousands, p70) for this line and year.
  32. “Redemption of investment securities” is an issuer-specific line, not mapped to a shared definition: Investing.
  33. Printed under different labels across filings: “Proceeds from disposal of investment securities”; “Redemption of investment securities”.
  34. “Purchase of Investment securities” is an issuer-specific line, not mapped to a shared definition: Investing.
  35. Printed under different labels across filings: “Acquisition of investment securities”; “Purchase of Investment securities”.
  36. Annual report dated 2025-02-19 prints (3,131,703) (thousands, p70) for this line and year.
  37. Printed under different labels across filings: “Net cash flows (used in)/from investing activities”; “Net cash flows used in investing activities”.
  38. Annual report dated 2025-02-19 prints (1,999,442) (thousands, p70) for this line and year.
  39. “Proceeds from Share issue” is an issuer-specific line, not mapped to a shared definition: Financing.
  40. Annual report dated 2025-02-19 presents this line for this year: - (p70). Not shown in this column, which follows one filing's presentation.
  41. Not reported in this filing: Not printed: the financing section of the consolidated statement of cash flows of the 2023 report (p71) prints 'Dividends paid', 'Proceeds from borrowings', 'Repayment of borrowings', 'Principal payment of lease liabilities' and 'Interest payment of lease liabilities'; no share-issue line in any column. Text layer, and checked on the page image.
  42. “Non-pledged trading assets” is an issuer-specific line, not mapped to a shared definition: Operating: change.
  43. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2025 report (p69) has no net 'Non-pledged trading assets' change line; trading assets are shown as 'Purchase of trading assets' and 'Disposal of trading assets' (already transcribed as native.co_r4ddn7641ypv.cf_purchase_trading_assets and native.co_r4ddn7641ypv.cf_disposal_trading_assets). Text layer, and checked on the page image.
  44. Annual report dated 2025-02-19 presents this line for this year: 77,799 (p70). Not shown in this column, which follows one filing's presentation.
  45. “Derivative assets” is an issuer-specific line, not mapped to a shared definition: Operating: change (2022 only; 2023 dashes).
  46. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2025 report (p69) has no 'Derivative assets' line; its 'Changes in:' lines are 'Purchase of trading assets', 'Disposal of trading assets', 'Loans and advances to customers', 'Other assets', 'Deposit from banks and other financial institutions', 'Deposits from customers' and 'Other liabilities'. Text layer, and checked on the page image.
  47. “Asset held for sale” is an issuer-specific line, not mapped to a shared definition: Operating: change (2022 only; 2023 dashes).
  48. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2025 report (p69) has no 'Asset held for sale' line; its 'Changes in:' lines are 'Purchase of trading assets', 'Disposal of trading assets', 'Loans and advances to customers', 'Other assets', 'Deposit from banks and other financial institutions', 'Deposits from customers' and 'Other liabilities'. Text layer, and checked on the page image.
  49. “Finance charges on lease liability paid” is an issuer-specific line, not mapped to a shared definition: Operating: lease interest paid (2023 only; 2024 dashes).
  50. Not reported in this filing: Not printed: the consolidated statement of cash flows of the 2025 report (p69) has no 'Finance charges on lease liability paid' line in the operating section (it prints 'Interest received', 'Interest paid', 'Income taxes paid'); lease interest appears only in financing as 'Interest payment of lease liabilities' (Group: 2025 (3,864); 2024 (4,801)), already transcribed as interest_paid_lease_liabilities. Text layer, and checked on the page image.
  51. “Increase in equity share of subsidiary” is an issuer-specific line, not mapped to a shared definition: Investing: Bank-only line (the Group columns print dashes).
  52. Not reported in this filing: Not printed: the investing section of the consolidated statement of cash flows of the 2025 report (p69) prints 'Redemption of investment securities', 'Purchase of Investment securities', 'Acquisition of property and equipment', 'Proceeds from disposal of property and equipment' and 'Acquisition of intangible assets'; no 'Increase in equity share of subsidiary' line. Text layer, and checked on the page image.
  53. Not reported in this filing: Not printed: the financing section of the consolidated statement of cash flows of the 2025 report (p69) prints 'Proceeds from Share issue', 'Proceeds from borrowings', 'Repayment of borrowings', 'Principal payment of lease liabilities' and 'Interest payment of lease liabilities'; no dividends-paid line in either year. Text layer, and checked on the page image.

Per share and shares

Per share and shares. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — annual report (signed / final), as reported for the year; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingsource limitationsFY2023Annual reportreported for the yearsource limitationsFY2022Annual reportcomparative in FY2023 filing
Earnings / (loss) per share (per share)412 0.1680 0.20703 (1.0711) (1.2926)
Notes and alternative reported figures (4)
  1. “Basic earnings per share (GHS)”: mapping to a shared definition is uncertain. Basic EPS in GHS; diluted EPS is printed separately and differs for 2024 (Group 0.2033), recorded as an issuer concept.
  2. Printed under different labels across filings: “Basic earnings per share”; “Basic earnings per share (GHS)”.
  3. Annual report dated 2025-02-19 prints 0.3135 (units, p66) for this line and year.
  4. Earnings / (loss) per share: printed as “Basic earnings per share (GHS)”.

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 2023 Dividends paid (cash flow statement) Dividends paid 0printed “–”, read as nil GHS thousands Annual report, p71
31 Dec 2022 Dividends paid (cash flow statement) Dividends paid (68,956) GHS thousands Annual report, p71

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.

  • CalBank PLC Annual Report 2025

    Year ended 31 December 2025 · Annual report · signed / final

    Audit: Deloitte & Touche, Chartered Accountants, Accra, unmodified opinion · signed

    Auditor's sign-off: Deloitte & Touche (ICAG/F/2026/129); engagement partner Abena Biney (ICAG/P/1508)

    Final status: Independent auditor's report (PDF pp59-64, folios 58-63) with an unmodified opinion on the consolidated and separate financial statements on pages 64 to 163, signed by hand 'Deloitte & Touche' above 'For and on behalf of Deloitte & Touche (ICAG/F/2026/129), Chartered Accountants', engagement partner Abena Biney (ICAG/P/1508), dated (printed) 20th February, 2026 (PDF p64, page image). The statement of financial position (p66) states approval by the Board of Directors with the names of two directors (Carl Selasi Asem, Daniel Nii Kwei-Kumah Sackey), each dated 19 February 2026, above the word 'SIGNED' in type: no handwritten directors' signatures are shown.

    Document date
    20 Feb 2026
    Auditor's report
    20 Feb 2026
    Board approval
    19 Feb 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · GHS thousands (printed “in thousands of Ghana Cedis”)
    • Basic and diluted EPS are printed separately: equal for 2025 (Group 0.1680) and different for 2024 (Group basic 0.2070, diluted 0.2033) (p65).
    • Net impairment on financial instruments is printed as a gain (193,725; 2024: 193,175) below operating income (p65); the statement of cash flows deducts it as 'Net impairment loss on financial instruments'.
    • Statement of cash flows (p69): 'Cash generated by operating activities' is the sum of the changes in operating assets and liabilities only; profit for the year and the adjustments close with a separate subtotal ('Cash used in operations before changes in operating assets and liabilities'), and net cash flows from operating activities add that subtotal, the printed 'Cash generated' line, interest received, interest paid and income taxes paid (both years, Group and Bank).
    • The statement headings read 'Consolidated ...' while each prints Bank and Group columns; the Group columns are used.
    Technical details
    File
    170 pages, with a text layer
    SHA-256
    78fb8b286e7ceee81461f22f6ca0de7e5fe81e78fdc4420ee894807632f27d47
    Entity as printed
    CalBank PLC and its subsidiary (the Bank and Group)
    Issuer copy
    retrieved 2026-10-08T20:40:10Z

  • CalBank PLC Annual Report 2024

    Year ended 31 December 2024 · Annual report · signed / final

    Audit: Deloitte & Touche, Chartered Accountants, Accra, unmodified opinion · signed · includes a material-uncertainty paragraph

    Auditor's sign-off: Deloitte & Touche (ICAG/F/2025/129); engagement partner Abena Biney (ICAG/P/1508)

    Final status: Independent auditor's report (PDF pp61-65, folios 60-64) with an unmodified opinion on the consolidated and separate financial statements on pages 65 to 163, including a 'Material uncertainty relating to going concern' paragraph (p61), signed by hand 'Deloitte & Touche' above 'For and on behalf of Deloitte & Touche (ICAG/F/2025/129), Chartered Accountants', engagement partner Abena Biney (ICAG/P/1508), dated '19th February' handwritten-style over a dotted line ending '2025' (PDF p65, page image). The statement of financial position (p67) states approval by the board of directors on 18 February 2025 with the names of two directors (Carl Selasi Asem, Joe Rexford Mensah), each dated 18 February 2025, under the word 'Signed' in type: no handwritten directors' signatures are shown.

    Document date
    19 Feb 2025
    Auditor's report
    19 Feb 2025
    Board approval
    18 Feb 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    not a column source (supplementary or comparison only)
    Basis
    consolidated statements · GHS thousands (printed “in thousands of Ghana Cedis”)
    • Basic and diluted EPS are printed separately: different for 2024 (Group basic 0.3135, diluted 0.3049) and equal for 2023 (Group (1.0711)) (p66). Total shareholders' equity is negative at 31 December 2023.
    • Net impairment on financial instruments is printed as a gain for 2024 (193,175) and a loss for 2023 ((1,228,901)) below operating income (p66); the statement of cash flows deducts it as 'Net impairment loss on financial instruments'.
    • Statement of cash flows (p70): 'Cash generated by operating activities' is the sum of the changes in operating assets and liabilities only; profit for the year and the adjustments close with a separate subtotal ('Cash used in operations before changes in operating assets and liabilities'), and net cash flows from operating activities add that subtotal, the printed 'Cash generated' line, interest received, interest paid, the lease finance charge paid and income taxes paid.
    • The statement headings read 'Consolidated ...' while each prints Bank and Group columns; the Group columns are used.
    Technical details
    File
    166 pages, with a text layer
    SHA-256
    d6ec81d2813dacd6b4d7ad84dd600c280153f69d342145d1b0b038c8a60cada9
    Entity as printed
    CalBank PLC and its subsidiaries (the Bank and Group)
    Issuer copy
    retrieved 2026-10-08T20:40:18Z

  • CalBank PLC Annual Report 2023

    Year ended 31 December 2023 · Annual report · signed / final

    Audit: Deloitte & Touche, Chartered Accountants, Accra, unmodified opinion · signed · includes a material-uncertainty paragraph

    Auditor's sign-off: Deloitte & Touche (ICAG/F/2024/129); engagement partner Abena Biney (ICAG/P/1508)

    Final status: Independent auditor's report (PDF pp61-65, folios 60-64) with an unmodified opinion on the consolidated and separate financial statements on pages 66 to 163, including a 'Material uncertainty relating to going concern' paragraph (pp61-62), signed by hand 'Deloitte & Touche' above 'For and on behalf of Deloitte & Touche (ICAG/F/2024/129), Chartered Accountants', engagement partner Abena Biney (ICAG/P/1508), dated '19th April' over a dotted line ending '2024' (PDF p65, page image). The statement of financial position (p68) states approval by the board of directors on 18 April 2024 with the names of two directors (Carl Selasi Asem, Joe Rexford Mensah), each dated 18 April 2024, under the word 'Signed' in type: no handwritten directors' signatures are shown.

    Document date
    19 Apr 2024
    Auditor's report
    19 Apr 2024
    Board approval
    18 Apr 2024
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023, FY2022
    Basis
    consolidated statements · GHS thousands (printed “in thousands of Ghana Cedis”)
    • Basic and diluted EPS are printed separately with equal figures in both years (Group (1.0711); 2022: (1.2926)) (p67). Total shareholders' equity is negative at 31 December 2023 ((141,002), Group).
    • Statement of cash flows (p71): 'Cash generated by operating activities' is the sum of the changes in operating assets and liabilities only; the loss for the year and the adjustments close with a separate subtotal ('Cash used in operations before changes in operating assets and liabilities'), and net cash flows from operating activities add that subtotal, the printed 'Cash generated' line, interest received, interest paid, the lease finance charges paid and income taxes paid.
    • The net impairment loss on financial instruments ((1,228,901); 2022: (1,451,244), Group) is printed below operating income and is included in the printed 'Total operating expenses' ((1,778,912); 2022: (1,863,840)) (p67); the issuer concept 'impairment_gain' is used as in the FY2024 spec.
    • The statement headings read 'Consolidated ...' while each prints Bank and Group columns; the Group columns are used.
    • The FY2024 document (fin-r59-w01/calbank_fy2024) prints the same year as its comparative.
    Technical details
    File
    166 pages, with a text layer
    SHA-256
    901b62f02751342f06fda5f3aaffafcaf3152a396f2f942adc49ea356c5fbbf1
    Entity as printed
    CalBank PLC and its subsidiaries (the Bank and Group)
    Issuer copy
    retrieved 2026-10-08T20:40:26Z

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) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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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.

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