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) (9 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
Unilever Ghana
On this page
Company details
- Legal name
- Unilever Ghana PLC
- Listing
- UNIL 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 1.04 billion
1,039,181 GHS thousands · p19
+11.6% vs 2024
-
Operating profit / (loss)
GHS 143 million
143,313 GHS thousands · p19
+50.5% vs 2024
-
Profit / (loss) for the year
GHS 95.7 million
95,729 GHS thousands · p19
+64.9% vs 2024
-
Total assets
GHS 547 million
547,204 GHS thousands · p20
+23.2% vs 2024
-
Total equity
GHS 279 million
278,941 GHS thousands · p20
+23.5% vs 2024
-
Cash from operations
GHS 189 million
189,311 GHS thousands · p22
+359.9% 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 — audited financial statements, signed / final; reported for the year · source
- FY2024 — audited financial statements, signed / final; comparative in the FY2025 filing · source
Income statement
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Revenue | 1,039,181 | 930,806 |
| Cost of sales | (629,955) | (577,987) |
| Gross profit | 409,226 | 352,819 |
| Distribution expenses | (18,096) | (20,876) |
| Brand and Marketing Investment Expenses1 | (98,383) | (87,626) |
| Administrative expenses | (153,199) | (143,380) |
| Restructuring costs2 | (1,263) | (19,774) |
| npairment charge on trade receivabl | (45) | (43) |
| Other income | 5,073 | 14,124 |
| Operating profit | 143,313 | 95,244 |
| Finance income | 3,901 | 1,739 |
| Finance costs | (4,159) | (4,734) |
| Profit before taxation | 143,055 | 92,249 |
| Income tax expense | (47,326) | (34,198) |
| Profit for the year | 95,729 | 58,051 |
| Actuarial gain/ (loss)3 | (365) | 1,310 |
| Deferred tax4 | 91 | (328) |
| Other comprehensive income, net of tax | (274) | 982 |
| Total comprehensive income | 95,455 | 59,033 |
Notes and alternative reported figures (4)
- “Brand and Marketing Investment Expenses” is an issuer-specific line, not mapped to a shared definition: Note 9.
- “Restructuring costs” is an issuer-specific line, not mapped to a shared definition: Note 11.
- “Actuarial gain/ (loss)” is an issuer-specific line, not mapped to a shared definition: OCI, not reclassified (note 25b).
- “Deferred tax” is an issuer-specific line, not mapped to a shared definition: Deferred tax on the actuarial item (note 15c).
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Property, plant and equipment | 133,193 | 131,157 |
| Right-of-Use assets | 18,898 | 26,765 |
| Non-current assets | 152,091 | 157,922 |
| Inventories | 103,449 | 128,693 |
| Trade and other receivable | 60,453 | 49,268 |
| Prepayments1 | 1,180 | 1,702 |
| Related party receivables2 | 9,856 | 9,415 |
| Current Tax Assets | 9,722 | –3 |
| Cash and bank balances | 210,453 | 97,030 |
| Current assets | 395,113 | 286,108 |
| Total assets | 547,204 | 444,030 |
| Stated capital | 1,200 | 1,200 |
| Capital surplus account4 | 204 | 204 |
| Retained earnings | 277,456 | 224,416 |
| Share deals account5 | 81 | 81 |
| Total equity | 278,941 | 225,901 |
| Employee benefit obligations | 10,370 | 5,738 |
| Lease liability | 7,657 | 13,218 |
| Deferred tax liability | 1,118 | 1,066 |
| Non-current liabilities | 19,145 | 20,022 |
| Trade and other payables | 126,762 | 104,051 |
| Related party payables6 | 108,373 | 64,016 |
| Provisions | 9,517 | 25,254 |
| Lease liability | 4,466 | 3,912 |
| Current tax liability | –7 | 874 |
| Current liabilities | 249,118 | 198,107 |
| Total liabilities | 268,263 | 218,129 |
| Total liabilities and equity | 547,204 | 444,030 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (5)
- “Prepayments” is an issuer-specific line, not mapped to a shared definition: Note 20.
- “Related party receivables” is an issuer-specific line, not mapped to a shared definition: Note 27(c)i.
- “Capital surplus account” is an issuer-specific line, not mapped to a shared definition: Note 23.
- “Share deals account” is an issuer-specific line, not mapped to a shared definition: Note 24.
- “Related party payables” is an issuer-specific line, not mapped to a shared definition: Note 27c(ii).
Cash flow
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Cash generated from operating activities | 247,349 | 95,002 |
| Interest paid | (4,159) | (4,734) |
| Interest received | 3,901 | 1,739 |
| Tax paid | (57,779) | (50,842) |
| Net cash generated from operating activities | 189,311 | 41,165 |
| Purchase of property, plant and equipment | (18,793) | (21,195) |
| Net cash used in investing activities | (18,793) | (21,195) |
| Dividend paid | (37,500) | (28,044) |
| Payment of principal portion of lease liability | (4,022) | (12,218) |
| Net cash used in financing activities | (41,522) | (40,262) |
| Increase in cash and cash equivalents | 128,996 | (20,292) |
| Cash and cash equivalents at 1 January | 97,030 | 106,449 |
| Effects of movement in exchange rate on cash and bank | (15,573) | 10,873 |
| Cash and cash equivalents at 31 December | 210,453 | 97,030 |
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) | Dividend paid |
(37,500) | GHS thousands | Audited financial statements, p22 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividend paid |
(28,044) | GHS thousands | Audited financial statements, p22 |
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.
-
Unilever Ghana PLC Report and Financial Statements for the year ended 31 December 2025
Year ended 31 December 2025 · Audited financial statements · signed / final
Audit: Deloitte & Touche (Chartered Accountants, Ghana), unmodified opinion · signed
Auditor's sign-off: Deloitte & Touche (engagement partner Abena Biney, ICAG/P/1508)
Final status: Independent auditor's report to the shareholders of Unilever Ghana PLC (PDF pp14-18; opinion p14), unmodified, with a handwritten 'Deloitte & Touche' signature 'For and on behalf of Deloitte & Touche (ICAG/F/2026/129)', engagement partner Abena Biney (ICAG/P/1508), dated by hand '31st March 2026' (p18, page image). Statements approved by the Board of Directors on 27 March 2026 (handwritten date) with handwritten signatures of Charles Nimako (Chairman) and Chris Wulff-Caesar (Managing Director), each dated 30/03/26 (p20, page image).
- Document date
- 31 Mar 2026
- Auditor's report
- 31 Mar 2026
- Board approval
- 27 Mar 2026
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- company statements · GHS thousands (printed “GH¢'000”)
- The board approval date is 27 March 2026 (pp13, 20) while the directors' signatures on p20 are dated 30/03/26 and the auditor's report 31 March 2026.
- Key audit matters are reported (p15); no emphasis-of-matter or going-concern paragraph.
Technical details
- File
- 73 pages, scanned (figures read by OCR and checked against the page image)
- SHA-256
15d5bb9ad46e0957b429f1ee39af5b53bd07e10098f9e3197598105e2f5ed43b- Entity as printed
- Unilever Ghana PLC
- Exchange copy
- retrieved 2026-10-08T17:51:01Z
Data notes
- Finance costs — OCR read '(4.734)'; the page image shows '(4,734)'. OCR read the thousands comma as a full stop; the render prints (4,734). (Unilever Ghana PLC Report and Financial Statements for the year ended 31 December 2025, p19)
- Total comprehensive income — OCR read '25,455'; the page image shows '95,455'. OCR misread the first digit; the render prints 95,455. (Unilever Ghana PLC Report and Financial Statements for the year ended 31 December 2025, p19)
- Non-current liabilities — OCR read '20.022'; the page image shows '20,022'. OCR read the thousands comma as a full stop; the render prints 20,022. (Unilever Ghana PLC Report and Financial Statements for the year ended 31 December 2025, p20)
- Tax paid — OCR read '(50.842)'; the page image shows '(50,842)'. OCR read the thousands comma as a full stop; the render prints (50,842). (Unilever Ghana PLC Report and Financial Statements for the year ended 31 December 2025, p22)
- Effects of movement in exchange rate on cash and bank — OCR read '10.873'; the page image shows '10,873'. OCR read the thousands comma as a full stop; the render prints 10,873. (Unilever Ghana PLC Report and Financial Statements for the year ended 31 December 2025, p22)
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) (9 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.