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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) (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

Samba Foods

SAMBA · Ghana Stock Exchange · Company statements

On this page
Company details
Legal name
Samba Foods Limited
Listing
SAMBA 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

  • Revenue

    GHS 1.62 million

    1,620,126 GHS units · p8

    +102.0% vs 2024

  • Operating profit / (loss)

    Not reported in this filing

  • Profit / (loss) for the year

    GHS 264,988

    264,988 GHS units · p8

    Moved from loss to profit (FY2024: (245,140) GHS units)

  • Total assets

    GHS 3.16 million

    3,158,647 GHS units · p9

    −6.7% vs 2024

  • Total equity

    GHS 1.83 million

    1,826,107 GHS units · p9

    +17.0% vs 2024

  • Cash from operations

    GHS 114,142

    114,142 GHS units · p10

    −68.2% 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

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.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Income 1,620,126 802,124
Direct Expenses (944,163) (748,111)
Gross Profit/(Loss) 675,963 54,013
Other Income 227,136 44,222
Administrative Expenses (442,051) (174,545)
Depreciation and Amortization (156,881) (156,881)
Finance Charges (8,218) (11,950)
Net Profit/(Loss) Before Taxation 295,948 (245,140)
Tax Expense (30,960) –1
Net Profit/(Loss) After Taxation 264,988 (245,140)
  1. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.

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.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Plant. Properties & Equipment 2,903,415 3,060,296
Intangible Assets –1 –1
Non-current assets (unlabelled subtotal) 2,903,415 3,060,296
Inventories 140,087 140,245
Loans and Receivables2 –3 155,673
Taxation –3 27,396
Cash & Bank 115,145 1,003
Current assets (unlabelled subtotal) 255,232 324,317
Total Assets 3,158,647 3,384,613
Stated Capital 2,750,498 2,750,498
Retained Earnings (3,146,950) (3,411,938)
Revaluation Surplus 2,222,559 2,222,559
Equity (unlabelled subtotal) 1,826,107 1,561,119
Accounts Payable 361,982 856,502
Other Payables4 –5 –5
Current liabilities (unlabelled subtotal) 361,982 856,502
PAYE & SSF6 3,566 –7
Deferred Tax Liabilities 715,240 715,240
Term Loan 251,752 251,752
Non-current liabilities (unlabelled subtotal) 970,558 966,992
Total Equity and Liabilities 3,158,647 3,384,613
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  3. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
  4. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
Notes and alternative reported figures (3)
  1. “Loans and Receivables” is an issuer-specific line, not mapped to a shared definition: Note 13 (current assets).
  2. “Other Payables” is an issuer-specific line, not mapped to a shared definition: Note 17 (current liabilities).
  3. “PAYE & SSF” is an issuer-specific line, not mapped to a shared definition: Payroll tax and social security payable, printed under non-current liabilities.

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.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Profit/(Loss) from operations1 264,988 (245,140)
Depreciation and Amortization2 156,881 156,881
Decrease / (Increase) in Inventories3 158 23,508
Decrease / (increase) in receivables4 155,673 (84,767)
(Decrease) / increase in payables5 (490,954) 532,087
Exchange Difference6 –7 (23,509)
Taxation8 27,396 Not reported in this filing9
Net cash generated from operating activities 114,142 359,060
Tax Paid –10 –10
Purchase of PPE –11 (355,920)
Intangible Assets –11 –11
Net cash from investing activities –12 (355,920)
Increase in Stated Capital13 –14 –14
Medium Term Loans1516 –14 (7,491)
Shareholders Advance17 –14 –14
Net cash used in financing activities –12 (7,491)
Net increase/ (decrease) in cash and cash equivalents 114,142 (4,351)
Cash and cash equivalents at beginning of year 1,003 5,354
Cash and cash equivalents at end of year 115,145 1,003
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  2. Printed “-”; reading unresolved, so no amount is shown. Printed dash outside any printed subtotal; no arithmetic confirms a nil.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  4. Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
  5. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (12)
  1. “Profit/(Loss) from operations” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect cash flow (equals profit after tax).
  2. “Depreciation and Amortization” is an issuer-specific line, not mapped to a shared definition: Adjustment for depreciation and amortisation.
  3. “Decrease / (Increase) in Inventories” is an issuer-specific line, not mapped to a shared definition: Working-capital change.
  4. “Decrease / (increase) in receivables” is an issuer-specific line, not mapped to a shared definition: Working-capital change.
  5. “(Decrease) / increase in payables” is an issuer-specific line, not mapped to a shared definition: Working-capital change.
  6. “Exchange Difference” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  7. “Taxation” is an issuer-specific line, not mapped to a shared definition: Operating adjustment printed for 2025 only (equals the 2024 tax asset).
  8. Not reported in this filing: Not printed for 2024: the line 'Taxation' carries a 2025 entry (27,396) only; the 2024 column is left blank (p10, checked on the page image).
  9. “Increase in Stated Capital” is an issuer-specific line, not mapped to a shared definition: Financing.
  10. “Medium Term Loans” is an issuer-specific line, not mapped to a shared definition: Financing; printed as a net movement.
  11. “Medium Term Loans”: mapping to a shared definition is uncertain. Figures sit slightly below their labels; by row spacing (7,491) belongs to this line (render).
  12. “Shareholders Advance” is an issuer-specific line, not mapped to a shared definition: Financing.

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.

  • Samba Foods Limited Financial Statements for the year ended 31 December 2025

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

    Audit: Iako Consult (Chartered Accountants), unmodified opinion · signed

    Auditor's sign-off: Arnold Tetteh Okai (ICAG/P/1077), for Iako Consult

    Final status: Report of the independent auditor to the members of Samba Foods Limited (PDF pp5-7; opinion p5), unmodified, with a handwritten signature above 'Signed by: Arnold Tetteh Okai (ICAG/P/1077) For and on Behalf of: IAKO CONSULT (ICAG/F/2025/003)', the firm's stamp ('ARNOLD OKAI, Senior Partner, Iako Consult') and a handwritten date 27/4/26 (p7, page image). Board approval dated by hand 27/4/26 with two handwritten signatures over 'DIRECTOR' (names not printed) (p9, page image).

    Document date
    27 Apr 2026
    Auditor's report
    27 Apr 2026
    Board approval
    27 Apr 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · GHS units (printed “GH¢”)
    • Statement of comprehensive income (p8): the printed lines sum to 295,949 for 2025 against 'Net Profit/(Loss) Before Taxation' printed 295,948, and to (245,141) for 2024 against (245,140). Kept as printed.
    • The auditor's opinion (p5) reads 'present fairly, in all material respects, (or give a true and fair view of)', template wording left in the signed report; the 'Key Audit Matters' heading (p5) carries only the standard definition, with no matter described. The contents page lists notes on pages 11-33, the statement of financial position 'pages 13 to 35'.
    • The statement of financial position (p9) prints 'Current Liabilities' before 'Non-Current Liabilities' and places 'PAYE & SSF' (3,566) under non-current liabilities; subtotals are unlabelled. No other comprehensive income is printed. The cash-flow statement (p10) adds back 'Taxation' 27,396 (the 2024 tax asset) in operating activities and prints 'Tax Paid' as nil, while the income statement charges tax of 30,960.
    Technical details
    File
    33 pages, scanned (figures read by OCR and checked against the page image)
    SHA-256
    03064a78454c111946d4b66237c8b26edb7a6f38ba4d6ed167996cd3dd82a3ce
    Entity as printed
    Samba Foods Limited
    Exchange copy
    retrieved 2026-10-08T17:52:33Z

Data notes

  • Income — OCR read '1,620.126'; the page image shows '1,620,126'. OCR read the second comma as a full stop; the faint render prints 1,620,126. (Samba Foods Limited Financial Statements for the year ended 31 December 2025, p8)
  • Direct Expenses — OCR read '(748.111)'; the page image shows '(748,111)'. OCR read the thousands comma as a full stop; the render prints (748,111). (Samba Foods Limited Financial Statements for the year ended 31 December 2025, p8)
  • Other Income — OCR read '44.222'; the page image shows '44,222'. OCR read the thousands comma as a full stop; the render prints 44,222. (Samba Foods Limited Financial Statements for the year ended 31 December 2025, p8)

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) (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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