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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; matched to OCR text and compared cell by cell with the page image; read from the page image) (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

Clydestone

CLYD · Ghana Stock Exchange · Consolidated statements

On this page
Company details
Legal name
Clydestone (Ghana) Limited
Listing
CLYD 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 · audited financial statements, signed / final · source

Source and wording notes

  • Auditor's emphasis of matter

    Other Matter: 'The financial Statements of Clydestone Ghana PLC Group for the year ended 31 December 2023 were audited by another auditor who expressed an unmodified opinion on the financial statements on 30 April 2024.' (p16)

    Source: Clydestone Ghana PLC Consolidated Financial statements 31 December 2024 (dated 2025-04-30)

FY2023 figures come from an audited financial statements, signed / final — see the column notes.

  • Revenue

    GHS 23.6 million

    23,637,444 GHS units · p25

    −1.2% vs 2024

  • Operating profit / (loss)

    GHS 1.52 million

    1,516,084 GHS units · p25

    −72.9% vs 2024

  • Profit / (loss) for the year

    GHS 463,962

    463,962 GHS units · p25

    −88.3% vs 2024

  • Total assets

    GHS 15.0 million

    15,035,461 GHS units · p24

    −23.1% vs 2024

  • Total equity

    GHS 7.43 million

    7,428,616 GHS units · p24

    −6.5% vs 2024

  • Cash from operations

    −GHS 4.86 million

    (4,855,066) GHS units · p27

    −144.7% 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 units 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 — audited financial statements, signed / final; reported for the year · source
  • FY2024 — audited financial statements, signed / final; comparative in the FY2025 filing · source
  • FY2023 — audited financial statements, signed / final; comparative in the FY2024 filing · source
    • Auditor's emphasis of matter. Other Matter: 'The financial Statements of Clydestone Ghana PLC Group for the year ended 31 December 2023 were audited by another auditor who expressed an unmodified opinion on the financial statements on 30 April 2024.' (p16)

Income statement

Income statement, GHS units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Revenue 23,637,444 23,924,8741 7,336,525
Cost of Sales (14,517,597) (14,042,749) (3,665,827)
GROSS PROFIT 9,119,847 9,882,125 3,670,698
Directors remuneration2 (2,145,310) (842,670) (669,069)
Auditors remuneration3 (114,000) (83,140) (37,820)
General & administration expenses (4,731,509) (3,223,937)4 (2,541,494)
Operating expenses (unlabelled subtotal)5 (6,990,819) (4,149,747)6 (3,248,383)
Depreciation (612,944) (131,973) (46,971)
Operating Profit 1,516,084 5,600,4057 375,344
Interest / financial charges (1,035,401) (666,862) (235,400)
Other Income8 138,185 –9 33,170
Profit (Loss) before tax 618,868 4,933,54310 173,114
Growth and Sustainability Levy1112 (15,472) (123,339) (3,246)
Corporate taxation (139,434) (858,771) (35,617)
(Loss) / Profit for the year13 463,962 3,951,43314 134,251
Total comprehensive income/(loss) for the year Not reported in this filing15 Not reported in this filing1516 134,251
  1. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p25); recorded as printed and not interpreted as nil. Scanned page: not in the text layer; read on the page image (consolidated 2024 column).
Notes and alternative reported figures (15)
  1. Audited financial statements dated 2025-04-30 prints 23,924,873 (units, p21) for this line and year.
  2. “Directors remuneration” is an issuer-specific line, not mapped to a shared definition: Note 26; expense line above EBITD.
  3. “Auditors remuneration” is an issuer-specific line, not mapped to a shared definition: Note 26.
  4. Audited financial statements dated 2025-04-30 prints 3,223,936 (units, p21) for this line and year.
  5. “Operating expenses (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of directors' and auditors' remuneration and general & administration expenses.
  6. Audited financial statements dated 2025-04-30 prints 4,149,745 (units, p21) for this line and year.
  7. Audited financial statements dated 2025-04-30 prints 5,600,407 (units, p21) for this line and year.
  8. “Other Income”: mapping to a shared definition is uncertain. Printed 'Other Income' (note 24.1: interest on the Bank of Ghana deposit), below operating profit.
  9. Audited financial statements dated 2025-04-30 prints 4,933,545 (units, p21) for this line and year.
  10. “Growth and Sustainability Levy” is an issuer-specific line, not mapped to a shared definition: Ghana levy on profit before tax, printed above corporate taxation.
  11. Printed under different labels across filings: “Growth and Sustainability Levy”; “Growth and Sustainabilty Levy”.
  12. Printed under different labels across filings: “(Loss) / Profit for the year”; “Profit (Loss) for the period”.
  13. Audited financial statements dated 2025-04-30 prints 3,951,435 (units, p21) for this line and year.
  14. Not reported in this filing: Not printed: the consolidated statement of profit or loss (p25) ends at '(Loss) / Profit for the year', 'Attributable to: Equity holders' and 'Earnings per share (GH¢)'; it prints no other comprehensive income or total comprehensive income line for either year. The statement of changes in equity (p26) shows a 'Translation adjustment' (275,197) column entry for 2025 but no total comprehensive income line. Checked on the page image (scanned pages, no text layer).
  15. Audited financial statements dated 2025-04-30 presents this line for this year: 3,951,435 (p21). Not shown in this column, which follows one filing's presentation.

Balance sheet

Balance sheet, GHS units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Property, plant & equipment1 1,519,242 1,060,1522 632,663
Intangible assets 3,124,752 3,124,752 3,124,752
Right-of-use assets 1,100,912 –3 Not reported in this filing4
Deferred tax 10,994 10,994 10,994
Integrity capital deposit5 1,811,760 1,673,575 Not reported in this filing6
Investments7 –3 –3 –3
Non-Current Assets (unlabelled subtotal) 7,567,660 5,869,4738 3,768,408
Inventories 559,310 380,4579 380,450
Trade receivable10 4,256,836 2,780,823 2,802,250
Due from related subsidiary11 –12 –1213 –12
Other accounts receivable14 1,563,898 1,768,73915 2,355,249
Cash and cash equivalents 1,087,757 8,742,600 81,784
Current Assets (unlabelled subtotal) 7,467,801 13,672,61916 5,619,733
Total Assets 15,035,461 19,542,09217 9,388,141
Stated capital 554,850 554,850 554,850
Capital surplus18 3,012,252 3,098,268 3,098,269
Deposit for shares19 454,843 644,024 644,024
Integrity capital reserve20 1,811,760 –21 Not reported in this filing22
Retained earnings 1,594,911 3,650,65023 (300,786)
Total Equity 7,428,616 7,947,79224 3,996,357
Other accounts payable25 4,923,925 8,972,57226 363,103
Current income tax27 549,505 544,59928 1,184,765
Overdrafts 964,535 454,563 557,879
Finance lease obligations29 141,303 –21 Not reported in this filing30
Due to related company31 –32 –32 –32
Current Liabilities (unlabelled subtotal) 6,579,268 11,481,32233 4,521,766
Loans 18,862 113,333 870,019
Finance lease obligations29 1,008,715 –34 Not reported in this filing35
Long Term Liabilities (unlabelled subtotal) 1,027,577 113,333 870,019
Total Liabilities 7,606,845 11,594,65536 5,391,784
Total Equity and Liabilities 15,035,461 19,542,44717 9,388,141
Trade payable37 –38 1,129,527 2,035,957
Unrealised Earnings39 –38 380,061 380,061
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  3. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p24); recorded as printed and not interpreted as nil. Scanned page: not in the text layer; read on the page image (consolidated 2024 column).
  4. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
  5. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
  6. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p24); recorded as printed and not interpreted as nil. Scanned page: not in the text layer; read on the page image (consolidated 2025 column).
Notes and alternative reported figures (33)
  1. Printed under different labels across filings: “Property, plant & equipment”; “Property,plant & equipment”.
  2. Audited financial statements dated 2025-04-30 prints 1,060,508 (units, p20) for this line and year.
  3. Not reported in this filing: Not printed: the consolidated statement of financial position of the FY2024 report (p20) has no 'Right-of-use assets' line in any column; its non-current asset lines are 'Property,plant & equipment', 'Intangible assets', 'Deferred tax' and 'Investments'. Text layer, and checked on the page image.
  4. “Integrity capital deposit” is an issuer-specific line, not mapped to a shared definition: Note 6: non-current deposit with the Bank of Ghana (reclassified from other receivables, note 31).
  5. Not reported in this filing: Not printed: the consolidated statement of financial position of the FY2024 report (p20) has no 'Integrity capital deposit' line in any column; its non-current asset lines are 'Property,plant & equipment', 'Intangible assets', 'Deferred tax' and 'Investments'. Text layer, and checked on the page image.
  6. “Investments” is an issuer-specific line, not mapped to a shared definition: Note 7: investments (Company columns); dashes in the consolidated columns.
  7. Audited financial statements dated 2025-04-30 prints 4,196,253 (units, p20) for this line and year.
  8. Audited financial statements dated 2025-04-30 prints 380,450 (units, p20) for this line and year.
  9. “Trade receivable”: mapping to a shared definition is uncertain. Printed 'Trade receivable' (note 9); other receivables are a separate line.
  10. “Due from related subsidiary” is an issuer-specific line, not mapped to a shared definition: Note 10: dashes in the consolidated columns.
  11. Audited financial statements dated 2025-04-30 prints 2,776 (units, p20) for this line and year.
  12. “Other accounts receivable”: mapping to a shared definition is uncertain. Printed 'Other accounts receivable' (note 11).
  13. Audited financial statements dated 2025-04-30 prints 2,981,702 (units, p20) for this line and year.
  14. Audited financial statements dated 2025-04-30 prints 14,888,351 (units, p20) for this line and year.
  15. Audited financial statements dated 2025-04-30 prints 19,084,604 (units, p20) for this line and year.
  16. “Capital surplus” is an issuer-specific line, not mapped to a shared definition: Note 14.
  17. “Deposit for shares” is an issuer-specific line, not mapped to a shared definition: Note 15.
  18. “Integrity capital reserve” is an issuer-specific line, not mapped to a shared definition: Note 16; 2024 prints a dash.
  19. Not reported in this filing: Not printed: the consolidated statement of financial position of the FY2024 report (p20) has no 'Integrity capital reserve' line in any column; its equity lines are 'Stated capital', 'Capital surplus', 'Deposit for shares' and 'Retained earnings'. Text layer, and checked on the page image.
  20. Audited financial statements dated 2025-04-30 prints 3,650,649 (units, p20) for this line and year.
  21. Audited financial statements dated 2025-04-30 prints 7,947,791 (units, p20) for this line and year.
  22. “Other accounts payable”: mapping to a shared definition is uncertain. Printed 'Other accounts payable' (note 19).
  23. Audited financial statements dated 2025-04-30 prints 2,504,310 (units, p20) for this line and year.
  24. Printed under different labels across filings: “Current income tax”; “Taxation”.
  25. Audited financial statements dated 2025-04-30 prints 6,555,018 (units, p20) for this line and year.
  26. “Finance lease obligations” is an issuer-specific line, not mapped to a shared definition: Note 23.
  27. Not reported in this filing: Not printed: the consolidated statement of financial position of the FY2024 report (p20) has no 'Finance lease obligations' line in any column; its current liability lines are 'Trade payable', 'Other accounts payable', 'Taxation', 'Unrealised Earnings', 'Overdrafts' and 'Due to related company'. Text layer, and checked on the page image.
  28. “Due to related company” is an issuer-specific line, not mapped to a shared definition: Note 21: dashes in the consolidated columns.
  29. Audited financial statements dated 2025-04-30 prints 11,023,480 (units, p20) for this line and year.
  30. Not reported in this filing: Not printed: the consolidated statement of financial position of the FY2024 report (p20) has no 'Finance lease obligations' line in any column; its only long-term liability line is 'Loans' (870,019 for 2023, consolidated). Text layer, and checked on the page image.
  31. Audited financial statements dated 2025-04-30 prints 11,136,813 (units, p20) for this line and year.
  32. “Trade payable”: mapping to a shared definition is uncertain. Printed 'Trade payable' (note 18); other accounts payable are a separate line.
  33. “Unrealised Earnings” is an issuer-specific line, not mapped to a shared definition: Note 20: unearned interest on the Bank of Ghana deposit (liability).

Cash flow

Cash flow, GHS units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Profit before taxation1 618,868 4,933,5432 134,251
Net interest expense3 1,035,401 666,862 235,400
Depreciation4 612,944 131,973 46,971
Net cash used in operating activities5 2,267,213 5,732,3786 416,622
Inventories7 (178,853) –8 138,939
Trade receivables9 (1,476,013) 21,427 1,247,189
Due from related company10 –8 –8 –8
Other accounts receivables11 (202,313) (610,249)12 (579,501)
Trade payable13 (909,134) (906,430) (1,217,471)
Other accounts payable14 (4,205,966) 2,096,99015 (575,166)
Due to related company16 –8 –8 Not reported in this filing17
Changes in working capital (unlabelled subtotal)18 (6,972,279) 601,73819 (986,010)
Corporate tax paid20 (150,000) 4,533,60321 (818,712)
Net cash used in operating activities (4,855,066) 10,867,71922 (1,388,100)
Purchase of Property, plant & equipment (931,657) (559,818)23 24,715
Net Cash Used in Investing Activities (931,657) (559,818)23 404,777
Long Term Loan24 (94,471) (876,685) Not reported in this filing25
Finance lease obligations paid (160,220) –26 Not reported in this filing27
Interest expense28 (1,035,401) (666,862) (235,400)
Dividend paid-members (1,088,000) –26 Not reported in this filing29
Net Cash Used in Financing Activities (2,378,092) (1,543,547) 79,063
Increase in Cash and Cash Equivalents (8,164,815) 8,764,35430 (904,260)
Cash and cash equivalents at 1 January 8,288,037 (476,317) Not reported in this filing31
Cash and cash equivalents at 31 December32 123,222 8,288,037 (476,095)
Investment in related company33 Not reported in this filing34 Not reported in this filing3435 380,062
Long Term Loan36 Not reported in this filing37 Not reported in this filing3738 314,463
Cash & Bank39 Not reported in this filing40 Not reported in this filing4041 –42
Bank Overdraft43 Not reported in this filing44 Not reported in this filing4445 428,165
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_jppgm1qtxk20.cf_working_capital_changes.
  2. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p27); recorded as printed and not interpreted as nil. Scanned page: not in the text layer; read on the page image (consolidated 2024 column).
  3. Printed “-”; reading unresolved, so no amount is shown. Printed dash; no printed subtotal confirms a nil reading.
Notes and alternative reported figures (42)
  1. “Profit before taxation” is an issuer-specific line, not mapped to a shared definition: Opening line of operating activities.
  2. Audited financial statements dated 2025-04-30 prints 4,933,545 (units, p23) for this line and year.
  3. “Net interest expense” is an issuer-specific line, not mapped to a shared definition: Non-cash adjustment.
  4. “Depreciation” is an issuer-specific line, not mapped to a shared definition: Non-cash adjustment.
  5. “Net cash used in operating activities” is an issuer-specific line, not mapped to a shared definition: First of two lines printed 'Net cash used in operating activities': profit before tax plus non-cash adjustments, before working capital changes.
  6. Audited financial statements dated 2025-04-30 prints 5,732,380 (units, p23) for this line and year.
  7. “Inventories” is an issuer-specific line, not mapped to a shared definition: Changes in working capital.
  8. “Trade receivables” is an issuer-specific line, not mapped to a shared definition: Changes in working capital.
  9. “Due from related company” is an issuer-specific line, not mapped to a shared definition: Dashes in the consolidated columns.
  10. “Other accounts receivables” is an issuer-specific line, not mapped to a shared definition: Changes in working capital.
  11. Audited financial statements dated 2025-04-30 prints (623,677) (units, p23) for this line and year.
  12. “Trade payable” is an issuer-specific line, not mapped to a shared definition: Changes in working capital.
  13. “Other accounts payable” is an issuer-specific line, not mapped to a shared definition: Changes in working capital.
  14. Audited financial statements dated 2025-04-30 prints 1,885,544 (units, p23) for this line and year.
  15. “Due to related company” is an issuer-specific line, not mapped to a shared definition: Dashes in the consolidated columns.
  16. Not reported in this filing: Not printed: the statement of cash flows of the FY2024 report (p23) has no 'Due to related company' working-capital line; it prints 'Due from related company' only (consolidated 2023: -). Text layer, and checked on the page image.
  17. “Changes in working capital (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of the working capital lines.
  18. Audited financial statements dated 2025-04-30 prints 376,864 (units, p23) for this line and year.
  19. Printed under different labels across filings: “Corporate tax paid”; “Tax Paid Corporate”.
  20. Audited financial statements dated 2025-04-30 prints 4,528,522 (units, p23) for this line and year.
  21. Audited financial statements dated 2025-04-30 prints 10,637,766 (units, p23) for this line and year.
  22. Audited financial statements dated 2025-04-30 prints (335,167) (units, p23) for this line and year.
  23. “Long Term Loan”: mapping to a shared definition is uncertain. Printed 'Long Term Loan' with outflows in both years (financing activities).
  24. Not reported in this filing: Not reported under this concept in this document: the financing section of the statement of cash flows (p23) prints 'Long Term Loan' (consolidated 2023: 314,463, an inflow) and 'Interest expense' only; the 'Long Term Loan' line is already transcribed in this document as native.co_jppgm1qtxk20.cf_long_term_loan. No repayment line is printed separately. Text layer, and checked on the page image. See the mapping open item.
  25. Not reported in this filing: Not printed: the financing section of the statement of cash flows of the FY2024 report (p23) prints only 'Long Term Loan' and 'Interest expense'; no finance lease line in any column. Text layer, and checked on the page image.
  26. “Interest expense”: mapping to a shared definition is uncertain. Printed 'Interest expense' under financing activities: interest paid; lease interest not separated.
  27. Not reported in this filing: Not printed: the financing section of the statement of cash flows of the FY2024 report (p23) prints only 'Long Term Loan' and 'Interest expense'; no dividend line in any column. Text layer, and checked on the page image.
  28. Audited financial statements dated 2025-04-30 prints 8,759,051 (units, p23) for this line and year.
  29. Not reported in this filing: Not printed as one line: opening cash is printed as two components ('Cash & Bank', 'Bank Overdraft') without a total (p23).
  30. Printed under different labels across filings: “Cash and cash equivalents at 31 December”; “Cash and cash equivalents at 31 December 2024”.
  31. “Investment in related company” is an issuer-specific line, not mapped to a shared definition: Investing.
  32. Not reported in this filing: Not printed: the statement of cash flows (p27) has no 'Investment in related company' line; its investing section prints only 'Purchase of Property, plant & equipment' and 'Net Cash Used in Investing Activities' ((931,657) 2025; (559,818) 2024, consolidated). Checked on the page image (scanned page).
  33. Audited financial statements dated 2025-04-30 presents this line for this year: - (p23). Not shown in this column, which follows one filing's presentation.
  34. “Long Term Loan” is an issuer-specific line, not mapped to a shared definition: Financing: net flow on the long-term loan (outflow in 2024, inflow in 2023).
  35. Not reported in this filing: Not reported under this concept in this document: the statement of cash flows (p27) prints 'Long Term Loan' ((94,471) 2025; (876,685) 2024, consolidated), but in this document that line is already transcribed as repayments_borrowings. No second loan line is printed. Checked on the page image (scanned page). The FY2024 report transcribes the same printed line as this native concept; see the mapping open item.
  36. Audited financial statements dated 2025-04-30 presents this line for this year: (876,685) (p23). Not shown in this column, which follows one filing's presentation.
  37. “Cash & Bank” is an issuer-specific line, not mapped to a shared definition: Component of opening cash and cash equivalents printed under 'Cash and cash equivalents at 1 January, 2024'.
  38. Not reported in this filing: Not reported separately: the statement of cash flows (p27) prints opening cash as one line, 'Cash and cash equivalents at 1 January' (8,288,037 for 2025; (476,317) for 2024, consolidated), without the 'Cash & Bank' / 'Bank Overdraft' split. The 'Cash & Bank' and 'Bank Overdraft' lines under 'Analysis of balances of cash and cash equivalents' on p27 are closing (31 December) balances, not opening ones. Checked on the page image (scanned page).
  39. Audited financial statements dated 2025-04-30 presents this line for this year: 86,865 (p23). Not shown in this column, which follows one filing's presentation.
  40. “Bank Overdraft” is an issuer-specific line, not mapped to a shared definition: Component of opening cash and cash equivalents printed under 'Cash and cash equivalents at 1 January, 2024'.
  41. Not reported in this filing: Not reported separately: the statement of cash flows (p27) prints opening cash as one line, 'Cash and cash equivalents at 1 January' (8,288,037 for 2025; (476,317) for 2024, consolidated), without the 'Cash & Bank' / 'Bank Overdraft' split. The 'Bank Overdraft' line under 'Analysis of balances of cash and cash equivalents' on p27 is the closing (31 December) balance ((964,535); (454,563)), not the opening one. Checked on the page image (scanned page).
  42. Audited financial statements dated 2025-04-30 presents this line for this year: (557,879) (p23). Not shown in this column, which follows one filing's presentation.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Earnings / (loss) per share (per share)31 0.01365 0.11622 0.0039
Profit / (loss) attributable to shareholders (GHS units)5 463,962 3,951,4334 134,251
Notes and alternative reported figures (5)
  1. “Earnings per share (GH¢)”: mapping to a shared definition is uncertain. Printed 'Earnings per share (GH¢)'; basic or diluted not stated.
  2. Audited financial statements dated 2025-04-30 prints 0.11622 (units, p21) for this line and year.
  3. Earnings / (loss) per share: printed as “Earnings per share (GH¢)”.
  4. Audited financial statements dated 2025-04-30 prints 3,951,435 (units, p21) for this line and year.
  5. Profit / (loss) attributable to shareholders: printed as “Attributable to: Equity holders”.

Reported measures outside the statements

Issuer-reported EBITDA, as printed outside the primary statements; definition and scope are the issuer's. Printed 'Earnings Before Interest, Tax and Depreciation' (no amortisation is mentioned).
Measure (as printed)FY2025FY2024FY2023
Earnings Before Interest, Tax and Depreciation2,129,028 p255,732,378 p25422,315 p21

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) Dividend paid-members (1,088,000) GHS units Audited financial statements, p27
31 Dec 2024 Dividends paid (cash flow statement) Dividend paid-members – reading unresolved GHS units Audited financial statements, p27

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.

  • Clydestone Ghana PLC Report and Financial Statements 31 December 2025

    Year ended 31 December 2025 · Audited financial statements · signed / final

    Audit: PKF, Chartered Accountants, Accra, unmodified opinion · signed

    Auditor's sign-off: Dominic Dorkenoo (ICAG/P/1448), for and on behalf of PKF (ICAG/F/2026/039)

    Final status: Independent auditor's report to the members of Clydestone Ghana PLC Group on the consolidated and separate financial statements by PKF, Chartered Accountants, Accra (engagement partner Dominic Dorkenoo, ICAG/P/1448; firm ICAG/F/2026/039): unmodified opinion, no key audit matters (p20); handwritten 'PKF' signature over 'Signed by: Dominic Dorkenoo', dated 13th May 2026 (p23, page image). Statements approved by the Board of Directors on 13 May 2026 and hand-signed by Felistas Kisivo and Paul Jacquaye, directors (p24, page image).

    Document date
    13 May 2026
    Auditor's report
    13 May 2026
    Board approval
    13 May 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · GHS units (printed “GH¢”)
    • Printed 'Clydestone Ghana PLC' / 'Clydestone Ghana PLC Group' (pp1-27), registration number PL000050124 and GSE ticker CLYD (p3); note 1 says 'Clydestone (Ghana) Limited ("the company") ... initially incorporated as a Private Limited Liability Company' (p28). The directory lists 'Clydestone (Ghana) Limited' (CLYD).
    • Consolidated 2024: 'Total Equity and Liabilities' is printed 19,542,447 (total equity 7,947,792 plus total liabilities 11,594,655) while 'Total Assets' is 19,542,092 (p24, checked on the render). Kept as printed.
    • Note 31 (pp55-56) restates the prior period: the Bank of Ghana deposit (GHS 1,673,575 net) is reclassified from other receivables to 'Integrity capital deposit', and items are reclassified between other accounts payable, current income tax and other receivables. The 2024 columns are not headed 'restated'.
    • The consolidated columns differ from the Company columns for investments, related-party balances, deposit for shares, capital surplus (2024), retained earnings and other receivables and payables (p24).
    • The statement of cash flows prints 'Net cash used in operating activities' twice: first for profit before tax plus non-cash adjustments (2,267,213; 2024: 5,732,378), then for the operating total after working capital and tax ((4,855,066); 2024: 10,867,719). Corporate tax paid 2024 is printed as a positive 4,533,603 (p27).
    Technical details
    File
    56 pages, scanned (figures read by OCR and checked against the page image)
    SHA-256
    a7574808ff78ebfff0b792c56718d5d7857d6c303ab2ada3d15110e4d23af66c
    Entity as printed
    Clydestone Ghana PLC Group (Clydestone (Ghana) Limited and its subsidiaries; registration number PL000050124)
    Note
    All 56 pages are scanned images without a text layer; pp24, 25 and 27 are read from Apple Vision OCR of the renders. OCR garbles some labels ('reccivable', 'carnings', 'incomc', 'Gencral', 'Icasc', 'expensc', 'O)ther'), drops dashes and shifts some cells between rows; those rows are read on the render (image_values / dashes, visual_only). Consolidated current assets 2025 is an OCR fix (7,467.801 -> 7,467,801); total assets and cost of sales are read on the render (OCR '15.035.461', '_(14,517,597)').
    Exchange copy
    retrieved 2026-10-08T17:52:41Z

  • Clydestone Ghana PLC Consolidated Financial statements 31 December 2024

    Year ended 31 December 2024 · Audited financial statements · signed / final

    Audit: PKF, Chartered Accountants, Accra, unmodified opinion · signed

    Auditor's sign-off: Dominic Dorkenoo (ICAG/P/1448), for and on behalf of PKF (ICAG/F/2025/039)

    Final status: Independent auditor's report to the members of Clydestone Ghana PLC Group on the consolidated and separate financial statements by PKF, Chartered Accountants, Accra (engagement partner Dominic Dorkenoo, ICAG/P/1448; firm ICAG/F/2025/039): unmodified opinion, no key audit matters (p16); handwritten 'PKF' signature over 'Signed by: Dominic Dorkenoo', dated 30TH APRIL 2025 (p19, page image). Statements approved by the Board of Directors on 30 April 2025 and hand-signed by Paul Jacquaye and Nii Obodai Torto, directors (p20, page image).

    Document date
    30 Apr 2025
    Auditor's report
    30 Apr 2025
    Board approval
    30 Apr 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    consolidated statements · GHS units (printed “GH¢”)
    • Printed 'Clydestone Ghana PLC' / 'Clydestone Ghana PLC Group' (pp1-23), registration number PL000050124 (p3); note 1 says 'Clydestone (Ghana) Limited ("the company") ...' (p24). The directory lists 'Clydestone (Ghana) Limited' (CLYD).
    • Statement of cash flows, consolidated 2023: 'Profit before taxation' prints 134,251, the profit for the period (profit before tax is 173,114 on p21); 'Purchase of Property, plant & equipment' prints a positive 24,715 (Company column (24,715)) and the investing total 404,777 adds it. Consolidated 2024: 'Increase in Cash and Cash Equivalents' is printed 8,759,051 against 8,759,052 from the printed activity totals; gross profit 9,882,125 against 9,882,124 (revenue less cost of sales). The opening 'Cash & Bank' 86,865 differs from the 2023 balance-sheet cash 81,784, and the 2023 opening overdraft is printed as a positive 428,165 (p23). All kept as printed; checked on the page images.
    • In the statement of profit or loss, directors' and auditors' remuneration, general & administration expenses, their unlabelled subtotal, depreciation and interest/financial charges are printed as positive amounts and deducted (p21); they are stored as deductions (sign negated, printed figure kept).
    • Opening cash and cash equivalents are printed only as two components ('Cash & Bank', 'Bank Overdraft') under 'Cash and cash equivalents at 1 January, 2024', with no total (p23). Corporate tax paid 2024 is printed as a positive 4,528,522 and added (p23).
    • The FY2025 statements (fin-r45-w01/clydestone_fy2025) present different consolidated 2024 comparatives (e.g. total assets 19,542,092 against 19,084,604 here), after the reclassifications of their note 31. This document's own figures are transcribed.
    Technical details
    File
    50 pages, with a text layer
    SHA-256
    c73a3a7ead3eb9219457d521fb3b844ba8ad93d0d21a2126228fe642ef063b19
    Entity as printed
    Clydestone Ghana PLC Group (Clydestone (Ghana) Limited and its subsidiaries; registration number PL000050124)
    Exchange copy
    retrieved 2026-10-08T17:53:53Z

Data notes

  • Current Assets (unlabelled subtotal) — OCR read '7,467.801'; the page image shows '7,467,801'. Consolidated current assets 2025: OCR reads a full stop for the thousands comma; the render shows 7,467,801. (Clydestone Ghana PLC Report and Financial Statements 31 December 2025, p24)

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) (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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