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SAPH
On this page
Company details
- Legal name
- Société Africaine de Plantations d'Hévéas
- Listing
- SPHC on the Bourse Régionale des Valeurs Mobilières, 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 · published summary of audited statements, final status not established · source
Read with these figures
- Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY2025 figures come from it.
Full wording and sources
Published summary of audited statements for 2025: final status not established
One-page publication of the company's statements filed through the BRVM, closing with 'Comptes certifiés par les Commissaires aux Comptes au terme d'un examen des comptes au 31 décembre 2025. Etats financiers provisoires à soumettre à l'Assemblée Générale Ordinaire des actionnaires d'avril 2026' (p1). No auditor's report, auditor's name, signature, date or board approval date is printed (page image).
Source: ETATS FINANCIERS DE SYNTHESE AU 31/12/2025 (undated)
2025, 2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. The summary does not state its source. Headed 'ETATS FINANCIERS DE SYNTHESE AU 31/12/2025'; it closes with 'Comptes certifiés par les Commissaires aux Comptes au terme d'un examen des comptes au 31 décembre 2025. Etats financiers provisoires à soumettre à l'Assemblée Générale Ordinaire des actionnaires d'avril 2026' (p1) No auditor's report on the summary is printed; the page states 'Comptes certifiés par les Commissaires aux Comptes au terme d'un examen des comptes au 31 décembre 2025.' and 'Etats financiers provisoires à soumettre à l'Assemblée Générale Ordinaire des actionnaires d'avril 2026' (p1): certified by the statutory auditors, not yet approved by the shareholders. Bilan (condensed SYSCOHADA lines), compte de résultat (SYSCOHADA produits and charges with their subtotals), tableau de flux de trésorerie and proposed appropriation, 2025 and 2024 in XOF (p1). No notes, no earnings per share, no statement of changes in equity.
Source: ETATS FINANCIERS DE SYNTHESE AU 31/12/2025 (undated)
-
Revenue
XOF 341 billion
340,830,548,704 XOF units · p1
+22.0% vs 2024
-
Operating profit / (loss)
XOF 38.1 billion
38,134,121,165 XOF units · p1
+29.5% vs 2024
-
Profit / (loss) for the year
XOF 25.0 billion
24,972,070,150 XOF units · p1
+32.9% vs 2024
-
Total assets
XOF 226 billion
225,842,735,644 XOF units · p1
+1.6% vs 2024
-
Total equity
XOF 138 billion
137,936,908,394 XOF units · p1
+12.7% vs 2024
-
Cash from operations
XOF 37.6 billion
37,612,205,466 XOF units · p1
+801.0% vs 2024
Large amounts are rounded for reading (XOF 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 XOF 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 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY2024 — published summary of audited statements (summary), final status not established; comparative in the FY2025 filing · source
- 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. The summary does not state its source. Headed 'ETATS FINANCIERS DE SYNTHESE AU 31/12/2025'; it closes with 'Comptes certifiés par les Commissaires aux Comptes au terme d'un examen des comptes au 31 décembre 2025. Etats financiers provisoires à soumettre à l'Assemblée Générale Ordinaire des actionnaires d'avril 2026' (p1) No auditor's report on the summary is printed; the page states 'Comptes certifiés par les Commissaires aux Comptes au terme d'un examen des comptes au 31 décembre 2025.' and 'Etats financiers provisoires à soumettre à l'Assemblée Générale Ordinaire des actionnaires d'avril 2026' (p1): certified by the statutory auditors, not yet approved by the shareholders. Bilan (condensed SYSCOHADA lines), compte de résultat (SYSCOHADA produits and charges with their subtotals), tableau de flux de trésorerie and proposed appropriation, 2025 and 2024 in XOF (p1). No notes, no earnings per share, no statement of changes in equity.
Income statement
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Ventes de marchandises1 | 0 | 110,025,973 |
| Achat & Variation de stocks de marchandises2 | 0 | 0 |
| MARGE COMMERCIALE3 | 0 | 110,025,973 |
| Ventes de produits fabriqués4 | 336,176,307,055 | 275,112,274,656 |
| Travaux, services vendus5 | 3,598,668,335 | 3,730,313,671 |
| Produits accessoires6 | 1,055,573,314 | 485,113,125 |
| CHIFFRE D'AFFAIRES | 340,830,548,704 | 279,437,727,425 |
| Production stockée (ou déstockage)7 | (2,571,917,885) | 3,254,782,665 |
| Production immobilisée8 | 2,329,037,656 | 2,814,579,840 |
| Autres produits9 | 1,398,036,064 | 1,041,177,097 |
| Transferts de charges d'exploitation10 | 769,846,288 | 513,701,138 |
| Achats de matières premières et fournitures liées11 | (185,052,282,570) | (166,266,403,509) |
| Variation de stocks de matières premières et fournitures liées12 | (1,916,403,380) | 15,940,992,672 |
| Autres achats13 | (28,832,950,767) | (26,300,267,320) |
| Variation de stocks d'autres approvisionnements14 | 1,109,358,121 | 478,516,217 |
| Transports15 | (5,295,452,879) | (4,769,302,228) |
| Services extérieurs16 | (22,139,256,649) | (20,625,090,805) |
| Impôts et taxes17 | (15,419,221,902) | (13,956,175,123) |
| Autres charges18 | (3,017,320,872) | (1,972,226,844) |
| VALEUR AJOUTEE19 | 82,192,019,929 | 69,592,011,225 |
| Charges de personnel | (32,520,082,036) | (29,493,765,396) |
| EXCEDENT BRUT D'EXPLOITATION20 | 49,671,937,893 | 40,098,245,829 |
| Reprises d'amortissements, provisions et dépréciations21 | 671,626,810 | 548,321,285 |
| Dotations aux amortissements, aux provisions et dépréciations22 | (12,209,443,538) | (11,200,976,582) |
| RESULTAT D'EXPLOITATION | 38,134,121,165 | 29,445,590,532 |
| Revenus financiers et assimilés | 1,558,660 | 142,130,347 |
| Reprises de provisions et dépréciations financières23 | 0 | 13,292,640 |
| Frais financiers et charges assimilées | (3,483,929,915) | (3,863,436,664) |
| Dotations aux provisions et aux dépréciations financières24 | 0 | 0 |
| RESULTAT FINANCIER25 | (3,482,371,255) | (3,708,013,677) |
| RESULTAT DES ACTIVITES ORDINAIRES26 | 34,651,749,910 | 25,737,576,855 |
| Produits des cessions d'immobilisations27 | 48,828,655 | 18,585,580 |
| Autres Produits HAO28 | 145,489,733 | 0 |
| Valeurs comptables des cessions d'immobilisations29 | (278,958,344) | (33,178,194) |
| Autres Charges HAO30 | 0 | (16,328,591) |
| RESULTAT HORS ACTIVITES ORDINAIRES31 | (84,639,956) | (30,921,205) |
| Impôts sur le résultat | (9,595,039,804) | (6,916,437,745) |
| RESULTAT NET | 24,972,070,150 | 18,790,217,905 |
Notes and alternative reported figures (31)
- “Ventes de marchandises” is an issuer-specific line, not mapped to a shared definition: Sales of goods for resale; part of the chiffre d'affaires.
- “Achat & Variation de stocks de marchandises” is an issuer-specific line, not mapped to a shared definition: Purchases of goods and change in their stock.
- “MARGE COMMERCIALE” is an issuer-specific line, not mapped to a shared definition: Sales of goods less their purchases and change in stock (printed subtotal).
- “Ventes de produits fabriqués” is an issuer-specific line, not mapped to a shared definition: Sales of manufactured products; part of the chiffre d'affaires.
- “Travaux, services vendus” is an issuer-specific line, not mapped to a shared definition: Work and services sold; part of the chiffre d'affaires.
- “Produits accessoires” is an issuer-specific line, not mapped to a shared definition: Ancillary income; part of the chiffre d'affaires.
- “Production stockée (ou déstockage)” is an issuer-specific line, not mapped to a shared definition: Change in finished goods and work in progress.
- “Production immobilisée” is an issuer-specific line, not mapped to a shared definition: Own work capitalised.
- “Autres produits” is an issuer-specific line, not mapped to a shared definition: Other operating income.
- “Transferts de charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Transfers of operating charges.
- “Achats de matières premières et fournitures liées” is an issuer-specific line, not mapped to a shared definition: Purchases of raw materials and related supplies.
- “Variation de stocks de matières premières et fournitures liées” is an issuer-specific line, not mapped to a shared definition: Change in stocks of raw materials.
- “Autres achats” is an issuer-specific line, not mapped to a shared definition: Other purchases.
- “Variation de stocks d'autres approvisionnements” is an issuer-specific line, not mapped to a shared definition: Change in stocks of other supplies.
- “Transports” is an issuer-specific line, not mapped to a shared definition: Transport charges.
- “Services extérieurs” is an issuer-specific line, not mapped to a shared definition: External services.
- “Impôts et taxes” is an issuer-specific line, not mapped to a shared definition: Taxes and duties (other than income tax).
- “Autres charges” is an issuer-specific line, not mapped to a shared definition: Other operating charges.
- “VALEUR AJOUTEE” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA value added.
- “EXCEDENT BRUT D'EXPLOITATION” is an issuer-specific line, not mapped to a shared definition: Value added less personnel charges.
- “Reprises d'amortissements, provisions et dépréciations” is an issuer-specific line, not mapped to a shared definition: Operating reversals.
- “Dotations aux amortissements, aux provisions et dépréciations” is an issuer-specific line, not mapped to a shared definition: Operating depreciation, amortisation, provisions and impairment charged.
- “Reprises de provisions et dépréciations financières” is an issuer-specific line, not mapped to a shared definition: Financial reversals.
- “Dotations aux provisions et aux dépréciations financières” is an issuer-specific line, not mapped to a shared definition: Financial provisions charged (printed 0).
- “RESULTAT FINANCIER” is an issuer-specific line, not mapped to a shared definition: Financial income less financial charges.
- “RESULTAT DES ACTIVITES ORDINAIRES” is an issuer-specific line, not mapped to a shared definition: Operating result plus financial result.
- “Produits des cessions d'immobilisations” is an issuer-specific line, not mapped to a shared definition: Proceeds of fixed-asset disposals (HAO).
- “Autres Produits HAO” is an issuer-specific line, not mapped to a shared definition: Other income outside ordinary activities.
- “Valeurs comptables des cessions d'immobilisations” is an issuer-specific line, not mapped to a shared definition: Carrying amount of fixed assets disposed of (HAO).
- “Autres Charges HAO” is an issuer-specific line, not mapped to a shared definition: Other charges outside ordinary activities.
- “RESULTAT HORS ACTIVITES ORDINAIRES” is an issuer-specific line, not mapped to a shared definition: Result outside ordinary activities (HAO).
Balance sheet
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Immobilisations incorporelles | 8,910,564,437 | 9,082,532,893 |
| Immobilisations corporelles | 108,024,207,843 | 101,602,693,927 |
| Avances et acomptes versés sur immobilisations1 | 1,353,512,858 | 314,834,222 |
| Immobilisations financières2 | 5,271,654,235 | 1,091,222,108 |
| ACTIF IMMOBILISE | 123,559,939,373 | 112,091,283,150 |
| Stocks et encours | 68,479,669,808 | 71,470,510,285 |
| Créances et emplois assimilés3 | 33,134,957,987 | 27,615,543,050 |
| ACTIF CIRCULANT4 | 101,614,627,795 | 99,086,053,335 |
| Trésorerie - actif5 | 668,168,476 | 11,030,828,065 |
| TOTAL ACTIF | 225,842,735,644 | 222,208,164,550 |
| Capital social | 14,593,620,855 | 14,593,620,855 |
| Primes et réserves6 | 89,721,913,234 | 80,337,041,169 |
| Résultat net7 | 24,972,070,150 | 18,790,217,905 |
| Autres capitaux propres8 | 8,649,304,155 | 8,649,304,155 |
| CAPITAUX PROPRES ET RESSOURCES ASSIMILEES | 137,936,908,394 | 122,370,184,084 |
| Dettes financières et ressources assimilées9 | 35,598,886,719 | 30,585,044,004 |
| RESSOURCES STABLES10 | 173,535,795,113 | 152,955,228,088 |
| Passif circulant11 | 36,225,398,864 | 32,917,169,803 |
| Trésorerie - passif12 | 16,081,541,667 | 36,335,766,659 |
| TOTAL PASSIF | 225,842,735,644 | 222,208,164,550 |
Notes and alternative reported figures (12)
- “Avances et acomptes versés sur immobilisations” is an issuer-specific line, not mapped to a shared definition: Advances paid on fixed assets (SYSCOHADA).
- “Immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Financial fixed assets (SYSCOHADA).
- “Créances et emplois assimilés” is an issuer-specific line, not mapped to a shared definition: Receivables and similar (SYSCOHADA current assets).
- “ACTIF CIRCULANT” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA current assets excluding trésorerie-actif.
- “Trésorerie - actif” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA trésorerie-actif; the cash-flow statement's trésorerie nette is trésorerie-actif less trésorerie-passif.
- “Primes et réserves” is an issuer-specific line, not mapped to a shared definition: Share premium and reserves (one printed line).
- “Résultat net” is an issuer-specific line, not mapped to a shared definition: The year's net result within equity.
- “Autres capitaux propres” is an issuer-specific line, not mapped to a shared definition: Other equity items (one printed line).
- “Dettes financières et ressources assimilées” is an issuer-specific line, not mapped to a shared definition: Financial debts and similar resources (non-current).
- “RESSOURCES STABLES” is an issuer-specific line, not mapped to a shared definition: Equity plus financial debts (SYSCOHADA stable resources).
- “Passif circulant” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA current liabilities excluding trésorerie-passif.
- “Trésorerie - passif” is an issuer-specific line, not mapped to a shared definition: Bank overdrafts and short-term bank credit (trésorerie-passif).
Cash flow
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Trésorerie nette au 1er janvier | (25,304,938,594) | (22,756,045,590) |
| Capacité d'Autofinancement Globale (CAFG)1 | 36,832,550,865 | 29,513,506,525 |
| Variation des stocks2 | 2,990,840,477 | (19,574,202,821) |
| Variation des créances3 | (5,519,414,937) | (6,257,049,305) |
| Variation du passif circulant4 | 3,308,229,061 | 492,181,948 |
| Variation du BF lié aux activités opérationnelles5 | 779,654,601 | (25,339,070,178) |
| Flux de trésorerie provenant des activités opérationnelles | 37,612,205,466 | 4,174,436,347 |
| Décaissements pour immobilisations incorporelles | (12,562,495) | (224,128,713) |
| Décaissements pour immobilisations corporelles | (19,274,446,430) | (10,809,115,450) |
| Décaissements pour immobilisations financières6 | (4,187,807,127) | (332,558,152) |
| Encaissements liés aux cessions d'immob incorp et corp | 48,828,655 | 18,585,580 |
| Encaissements liés aux cessions d'immobilisations financ7 | 7,375,000 | 101,016,506 |
| Flux de trésorerie provenant des activités d'investissement | (23,418,612,397) | (11,246,200,229) |
| Dividendes versés | (9,405,345,840) | (1,840,176,360) |
| + Emprunts | 10,000,000,000 | 10,000,000,000 |
| Autres dettes financières diverses8 | 2,760,954,253 | 840,028,949 |
| Remboursements des emprunts et autres dettes financières | (7,657,636,079) | (4,476,981,711) |
| Flux de trésorerie provenant des activités de financement | (4,302,027,666) | 4,522,870,878 |
| VARIATION DE LA TRÉSORERIE NETTE DE LA PÉRIODE | 9,891,565,403 | (2,548,893,004) |
| Trésorerie nette au 31/12/2025 | (15,413,373,191) | (25,304,938,594) |
Notes and alternative reported figures (8)
- “Capacité d'Autofinancement Globale (CAFG)” is an issuer-specific line, not mapped to a shared definition: Overall self-financing capacity (SYSCOHADA).
- “Variation des stocks” is an issuer-specific line, not mapped to a shared definition: Change in inventories within the working-capital change.
- “Variation des créances” is an issuer-specific line, not mapped to a shared definition: Change in receivables within the working-capital change.
- “Variation du passif circulant” is an issuer-specific line, not mapped to a shared definition: Change in current liabilities within the working-capital change.
- “Variation du BF lié aux activités opérationnelles” is an issuer-specific line, not mapped to a shared definition: Change in operating working capital requirement.
- “Décaissements pour immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Acquisitions of financial fixed assets.
- “Encaissements liés aux cessions d'immobilisations financ” is an issuer-specific line, not mapped to a shared definition: Disposals of financial fixed assets.
- “Autres dettes financières diverses” is an issuer-specific line, not mapped to a shared definition: Other financial debts raised (financing activities).
Segments
Segment data not yet collected for this company in the pilot.
Dividends
Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Dividendes versés |
(9,405,345,840) | XOF units | Summary statements, p1 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividendes versés |
(1,840,176,360) | XOF units | Summary statements, p1 |
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.
-
ETATS FINANCIERS DE SYNTHESE AU 31/12/2025
Year ended 31 December 2025 · Published summary of audited statements (summary) · final status not established
Audit: Auditor not stated (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: One-page publication of the company's statements filed through the BRVM, closing with 'Comptes certifiés par les Commissaires aux Comptes au terme d'un examen des comptes au 31 décembre 2025. Etats financiers provisoires à soumettre à l'Assemblée Générale Ordinaire des actionnaires d'avril 2026' (p1). No auditor's report, auditor's name, signature, date or board approval date is printed (page image).
- Document date
- none printed — undated
- Auditor's report
- date not found in this document
- Board approval
- date not found in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- company statements · XOF units (printed “En XOF”)
- Printed 'SOCIETE AFRICAINE DE PLANTATIONS D'HEVEAS' with the SAPH logo (p1); the directory lists 'SAPH COTE D'IVOIRE' (BRVM SPHC), the exchange's name for the same listed company.
- Charges are printed as negative amounts. SYSCOHADA layout: actif circulant and passif circulant exclude trésorerie; equity is printed as 'CAPITAUX PROPRES ET RESSOURCES ASSIMILEES' within 'RESSOURCES STABLES'; no total liabilities line. The cash-flow statement's closing column headings print 'Trésorerie nette au 31/12/2025' for both years.
- No auditor's report on the summary is printed; the page states 'Comptes certifiés par les Commissaires aux Comptes au terme d'un examen des comptes au 31 décembre 2025.' and 'Etats financiers provisoires à soumettre à l'Assemblée Générale Ordinaire des actionnaires d'avril 2026' (p1): certified by the statutory auditors, not yet approved by the shareholders.
- Bilan (condensed SYSCOHADA lines), compte de résultat (SYSCOHADA produits and charges with their subtotals), tableau de flux de trésorerie and proposed appropriation, 2025 and 2024 in XOF (p1). No notes, no earnings per share, no statement of changes in equity.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
4b5b335b1a153061854e16be615b3e43832a7354eb19aeca4493d83f9197c6c0- Entity as printed
- SOCIETE AFRICAINE DE PLANTATIONS D'HEVEAS, Société Anonyme avec conseil d'administration au Capital de 14.593.620.855 F-CFA, Siège social: Abidjan Côte d'Ivoire - Treichville, Rue des Galions (p1)
- Exchange copy
- retrieved 2026-10-08T19:02:11Z
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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