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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

Digicut

DIGICUT · Ghana Stock Exchange · Company statements

On this page
Company details
Legal name
Digicut Production & Advertising PLC
Listing
DIGICUT 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 2024 · audited financial statements, signed / final · source

  • Revenue

    GHS 702,744

    702,744 GHS units · p13

    +62.3% vs 2023

  • Operating profit / (loss)

    Not reported in this filing

  • Profit / (loss) for the year

    −GHS 351,130

    (351,130) GHS units · p13

    Change not shown.

  • Total assets

    GHS 5.16 million

    5,162,174 GHS units · p12

    −2.9% vs 2023

  • Total equity

    GHS 2.21 million

    2,205,078 GHS units · p12

    −13.7% vs 2023

  • Cash from operations

    GHS 40,775

    40,775 GHS units · p15

    +80.6% vs 2023

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.

Not shown: the prior-year figure is zero or negative.

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

  • FY2024 — audited financial statements, signed / final; reported for the year · source
  • FY2023 — audited financial statements, signed / final; comparative in the FY2024 filing · source

Income statement

Income statement, GHS units. Columns: FY2024 — audited financial statements (signed / final), as reported for the year; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2024Audited financial statementsreported for the yearFY2023Audited financial statementscomparative in FY2024 filing
Revenue 702,744 433,042
Cost of sales (417,051) (203,546)
Gross profit 285,693 229,496
Other income 153,012 13,516
Total income1 438,705 243,012
Selling, general and administrative expenses (789,835) (321,182)
Loss before tax (351,130) (78,170)
Tax expense –2 –2
Loss after tax (351,130) (78,170)
Other comprehensive income –3 Not reported in this filing4
Total comprehensive income (351,130) (78,170)
  1. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (2)
  1. “Total income” is an issuer-specific line, not mapped to a shared definition: Gross profit plus other income.
  2. Not reported in this filing: The 2023 cell is blank (p13).

Balance sheet

Balance sheet, GHS units. Columns: FY2024 — audited financial statements (signed / final), as reported for the year; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2024Audited financial statementsreported for the yearFY2023Audited financial statementscomparative in FY2024 filing
Property, plant and equipment 626,032 532,941
Total non-current assets 626,032 532,941
Trade and other accounts receivable 197,700 1,535,907
Prepayments1 –2 14,510
Related party receivables3 3,105,234 2,970,244
Short-term investment 1,034,429 50,010
Taxation 177,369 177,369
Cash and bank balance 21,410 32,879
Total current assets 4,536,142 4,780,919
Total assets 5,162,174 5,313,860
Stated capital 3,103,811 3,103,811
Retained earnings (898,733) (547,603)
Total equity 2,205,078 2,556,208
Related party payables 1,089,277 1,019,433
Total non-current liabilities 1,089,277 1,019,433
Trade and other accounts payable 1,466,963 1,406,639
Related party payables4 400,856 331,580
Total current liabilities 1,867,819 1,738,218
Total liabilities 2,957,096 2,757,651
Total equity and liabilities 5,162,174 5,313,860
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
Notes and alternative reported figures (3)
  1. “Prepayments” is an issuer-specific line, not mapped to a shared definition: Note 5.
  2. “Related party receivables” is an issuer-specific line, not mapped to a shared definition: Note 6: amounts due from related parties (current).
  3. “Related party payables” is an issuer-specific line, not mapped to a shared definition: Note 13.

Cash flow

Cash flow, GHS units. Columns: FY2024 — audited financial statements (signed / final), as reported for the year; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2024Audited financial statementsreported for the yearFY2023Audited financial statementscomparative in FY2024 filing
Cash flows from operating activities before changes in working capital1 (322,133) (73,443)
Decrease in trade and other accounts receivable2 1,338,206 97,991
Decrease in prepayments3 14,510 4,123
Increase in related party receivables4 (134,989) (22,287)
Increase in investment5 (984,419) (50,010)
Increase/(decrease) in related party payable6 69,276 (275)
Increase in trade and other accounts payable7 60,324 66,476
Cash flow from operating activities before tax 40,775 22,575
Tax paid –8 –8
Net cash flow from operating activities 40,775 22,575
Purchase of property, plant and equipment (122,088) –9
Net cash flow from investing activities (122,088) –10
Net receipt from loan11 69,844 –12
Net cash flow from financing activities 69,844 –10
Net (decrease)/increase in cash and cash equivalents during the year (11,469) 22,575
Cash and cash equivalents at the start of the year 32,879 10,304
Cash and cash equivalents at year-end 21,410 32,879
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
  4. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (8)
  1. “Cash flows from operating activities before changes in working capital” is an issuer-specific line, not mapped to a shared definition: Loss before tax adjusted for depreciation.
  2. “Decrease in trade and other accounts receivable” is an issuer-specific line, not mapped to a shared definition: Working capital.
  3. “Decrease in prepayments” is an issuer-specific line, not mapped to a shared definition: Working capital.
  4. “Increase in related party receivables” is an issuer-specific line, not mapped to a shared definition: Working capital.
  5. “Increase in investment” is an issuer-specific line, not mapped to a shared definition: Increase in short-term investment, presented in working capital.
  6. “Increase/(decrease) in related party payable” is an issuer-specific line, not mapped to a shared definition: Working capital.
  7. “Increase in trade and other accounts payable” is an issuer-specific line, not mapped to a shared definition: Working capital.
  8. “Net receipt from loan” is an issuer-specific line, not mapped to a shared definition: Financing: net loan receipts (one line).

Per share and shares

Per share and shares. Columns: FY2024 — audited financial statements (signed / final), as reported for the year; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2024Audited financial statementsreported for the yearFY2023Audited financial statementscomparative in FY2024 filing
Earnings / (loss) per share (per share)1 (0.0030) (0.0007)
Notes and alternative reported figures (1)
  1. Earnings / (loss) per share: printed as “Earnings per share”.

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.

No dividend statement or amount collected.

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.

  • Digicut Production & Advertising PLC — Financial statements for the year ended 31 December 2024

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

    Audit: BETA & Associates (Chartered Accountants), unmodified opinion · signed

    Auditor's sign-off: BETA & Associates (ICAG/F/2025/210); engagement partner Emmanuel Banu (ICAG/P/1355)

    Final status: Independent auditor's report signed 'For and on behalf of BETA & Associates (ICAG/F/2025/210), Chartered Accountants, Accra' with a handwritten signature, the firm's stamp and the handwritten date 22/04/2025; engagement partner Emmanuel Banu (ICAG/P/1355) (PDF p11, page image). Board approval: two directors' signatures dated 22/04/25 under the statement of financial position (PDF p12, 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
    company statements · GHS units (printed “All amounts are expressed in Ghana Cedi unless otherwise stated”)
    • Printed name 'Digicut Production & Advertising PLC' (company registration number PL000412017, p4); the directory lists 'Digicut Advertising and Production Limited'. Same Ghana Stock Exchange issuer (GSE filing PR-145 under this listing); the word order and PLC/Limited differ.
    • The cash-flow statement page is headed 'Financial statements for the year ended 31 December, 2024' (p15). The 2023 'Other comprehensive income' cell is blank (p13). The increase in short-term investment is presented within working-capital changes in operating activities.
    Technical details
    File
    34 pages, with a text layer
    SHA-256
    7497ccf67697c39112470ed092362c490b3d333535dca61e9a4f9af627aed125
    Entity as printed
    DIGICUT PRODUCTION & ADVERTISING PLC, company registration number PL000412017 (p4)
    Exchange copy
    retrieved 2026-10-08T17:53:49Z

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) (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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