Income Statement Enterprise Group PLC

Stocks

EGL

GH0000001001

Property & Casualty Insurance

End-of-day quote Ghana S.E. 2026-09-10			5-day change	1st Jan Change
7.000 ^GHS	+6.06%		+7.20%	+101.15%

07-30	Enterprise Group PLC Reports Earnings Results for the Half Year Ended June 30, 2026	CI
05-31	Enterprise Group PLC announces Annual dividend, payable on August 14, 2026	CI

39d932aa7c.iSZx1TOmGfr_UDw6S_DpremAndTaXaGAum19YgSRS2o.u1Umk2nXV46NKgl3Dby51b_ZyoGCMPvhwAEiU0jDJCvuRzmBfcBOo6s9dQ

Published financial data: ENTERPRISE GROUP PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (GHS)	2022 (GHS)	2023 (GHS)	2024 (GHS)	2025 (GHS)
Premiums and Annuity Revenues	839M	1.02B	1.12B	1.42B	1.56B
Total Interest And Dividend Income	244M	289M	121M	213M	120M
Gain (Loss) on Sale of Investments, Total (Rev)	10M	-338M	19.3M	-	-
Other Revenues, Total	80.99M	84.38M	210M	308M	378M
Total Revenues	1.17B	1.05B	1.47B	1.94B	2.06B
Policy Benefits	644M	507M	774M	903M	1.06B
Policy Acquisition / Underwriting Costs, Total	147M	179M	165M	149M	275M
Depreciation & Amortization - (IS) - (Collected)	-	-	-	26.29M	36.82M
Selling General & Admin Expenses, Total	246M	324M	248M	19.64M	20.37M
Salaries And Other Employee Benefits	-	-	-	125M	154M
Other Operating Expenses	-25.62M	-38.77M	96.91M	388M	67.49M
Total Operating Expenses	1.01B	972M	1.28B	1.61B	1.61B
Operating Income	162M	80.51M	185M	333M	444M
Interest Expense, Total	-3.05M	-5.28M	-2.62M	-3.65M	-19.7M
Currency Exchange Gains (Loss)	1.52M	16.46M	12.23M	34.46M	-43.45M
Other Non Operating Income (Expenses)	-1.43M	10.2M	13.22M	19.13M	20.26M
EBT, Excl. Unusual Items	159M	102M	207M	383M	401M
Impairment of Goodwill	-11.85M	-	-	-	-
Gain (Loss) on Sale of Assets	-2.12M	154K	3.41M	-5.41M	1.28M
Asset Writedown	790K	172M	47.67M	134M	-22.79M
Other Unusual Items	60K	-	1M	-	-
EBT, Incl. Unusual Items	146M	274M	260M	511M	379M
Income Tax Expense	22.89M	51.47M	66.42M	145M	26.61M
Earnings From Continuing Operations	123M	223M	193M	366M	353M
Net Income to Company	123M	223M	193M	366M	353M
Minority Interest	-55.24M	-77.08M	-76.77M	-125M	-135M
Net Income - (IS)	67.61M	145M	116M	242M	218M
Net Income to Common Incl Extra Items	67.61M	145M	116M	242M	218M
Net Income to Common Excl. Extra Items	67.61M	145M	116M	242M	218M
Per Share Items
Net EPS - Basic	0.4	0.85	0.68	1.41	1.28
Basic EPS - Continuing Operations	0.4	0.85	0.68	1.41	1.28
Basic Weighted Average Shares Outstanding	171M	171M	171M	171M	171M
Net EPS - Diluted	0.4	0.85	0.68	1.41	1.28
Diluted EPS - Continuing Operations	0.4	0.85	0.68	1.41	1.28
Diluted Weighted Average Shares Outstanding	171M	171M	171M	171M	171M
Normalized Basic EPS	0.26	-0.08	0.31	0.67	0.68
Normalized Diluted EPS	0.26	-0.08	0.31	0.67	0.68
Dividend Per Share	0.07	0.07	0.1	0.13	0.16
Payout Ratio	15.67	8.74	10.93	6.86	9.87
Supplemental Items
EBITDA	175M	95.56M	202M	351M	467M
EBITA	162M	80.51M	185M	333M	444M
EBIT	162M	80.51M	185M	333M	444M
EBITDAR	175M	96.08M	-	-	-
Total Revenues (As Reported)	-	-	-	-	-
Effective Tax Rate - (Ratio)	15.71	18.78	25.59	28.34	7.01
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	25.42M	31.44M	43.63M	58.13M	46.21M
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-2.53M	20.03M	22.79M	62.79M	-41.57M
Normalized Net Income	44.05M	-13.39M	52.91M	115M	116M
Interest on Long-Term Debt	3.05M	5.28M	2.62M	3.65M	19.7M
Supplemental Operating Expense Items
General and Administrative Expenses	-	-	-	19.64M	20.37M
Net Rental Expense, Total	211K	523K	-	-	-
Imputed Operating Lease Interest Expense	130K	773K	-	-	-
Imputed Operating Lease Depreciation	81.02K	-250K	-	-	-
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	-	-	-	-	-

Fiscal Period: December	2021 (GHS)	2022 (GHS)	2023 (GHS)	2024 (GHS)	2025 (GHS)
Assets
Investment In Debt Securities	1.3B	1.37B	1.09B	1.1B	1.18B
Trading Asset Securities, Total	116M	107M	155M	267M	578M
Real Estate Owned	301M	472M	521M	655M	635M
Total Other Investments	-	-	71.15M	158M	437M
Total investments	1.71B	1.95B	1.84B	2.18B	2.83B
Cash And Equivalents	260M	252M	790M	1.3B	1.41B
Reinsurance Recoverable - (IS)	11.78M	9.79M	175M	195M	198M
Other Receivables - (Insurance Template)	60.56M	73.68M	103M	99.2M	151M
Deferred Policy Acquisition Costs - (BS)	-	-	-	-	-
Gross Property Plant And Equipment	137M	162M	176M	202M	296M
Accumulated Depreciation	-59.11M	-72.49M	-85.41M	-103M	-130M
Net Property Plant And Equipment	78.21M	89.84M	90.38M	98.96M	166M
Other Intangibles, Total	85K	75K	101K	3.4M	7.91M
Restricted Cash	-	-	-	-	-
Other Current Assets, Total	6.45M	11.42M	8.81M	13.15M	7.32M
Deferred Tax Assets Long-Term (Collected)	13.1M	7.5M	34.15M	42.35M	40.9M
Deferred Charges Long-Term	21.38M	29.22M	-	-	-
Total Assets	2.16B	2.42B	3.04B	3.93B	4.81B
Liabilities
Accounts Payable, Total	-	-	-	-	-
Accrued Expenses, Total	127M	162M	174M	196M	287M
Insurance And Annuity Liabilities	923M	897M	1.27B	1.63B	2.11B
Unpaid Claims	61.2M	87.83M	-	-	-
Unearned Premiums	102M	130M	-	-	-
Reinsurance Payable - (BS)	18.03M	15.06M	15.19M	20.73M	3.57M
Current Portion of Long-Term Debt	5.8M	511K	-	-	-
Current Portion of Leases	1.22M	13.32M	2.6M	6.24M	4.69M
Long-Term Debt	20.32M	-	-	-	-
Long-Term Leases	12.1M	3.82M	9.72M	11.73M	9.5M
Current Income Taxes Payable	7.1M	10.66M	21.52M	29.28M	13.95M
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	47.42M	52.67M	48.83M	49.88M	47.49M
Deferred Tax Liability Non-Current	3.33M	17.75M	67.19M	138M	95.18M
Other Non Current Liabilities	-	-	7.51M	300M	418M
Total Liabilities	1.33B	1.39B	1.62B	2.38B	2.99B
Common Stock, Total	259M	259M	259M	259M	259M
Retained Earnings	394M	527M	798M	900M	1.1B
Comprehensive Income and Other	-8.74M	18.07M	-7.88M	-5.61M	-18.75M
Total Common Equity	644M	804M	1.05B	1.15B	1.34B
Minority Interest	190M	228M	375M	399M	485M
Total Equity	834M	1.03B	1.42B	1.55B	1.82B
Total Liabilities And Equity	2.16B	2.42B	3.04B	3.93B	4.81B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	171M	171M	171M	171M	171M
ECS Total Common Shares Outstanding	171M	171M	171M	171M	171M
Book Value / Share	3.77	4.7	6.14	6.75	7.82
Tangible Book Value	644M	804M	1.05B	1.15B	1.33B
Tangible Book Value Per Share	3.77	4.7	6.14	6.73	7.78
Total Debt	39.45M	17.65M	12.32M	17.96M	14.18M
Net Debt	-220M	-234M	-777M	-1.28B	-1.4B
Debt Equivalent Oper. Leases	1.69M	4.18M	-	-	-
Minority Interest, Total (Incl. Fin. Div)	190M	228M	375M	399M	485M
Account Code - Inventory Valuation	5	5	5	6	5
Buildings, Total	38.79M	40.25M	40.63M	34.06M	34.06M
Machinery, Total	66.76M	84.68M	98.01M	119M	144M
Full Time Employees	431	606	828	889	651

Fiscal Period: December	2021 (GHS)	2022 (GHS)	2023 (GHS)	2024 (GHS)	2025 (GHS)
Net Income	67.61M	145M	116M	242M	218M
Depreciation, Depletion & Amortization	16.53M	16.98M	19.38M	26.11M	35.54M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Total Depreciation, Depletion & Amortization	16.53M	16.98M	19.38M	26.11M	35.54M
Amortization of Deferred Charges, Total	112K	31K	38K	177K	1.28M
(Gain) Loss On Sale of Asset - (CF)	2.12M	-154K	-889K	5.41M	-1.28M
(Gain) Loss on Sale of Investments - (CF)	-36.76M	338M	-19.3M	-61.09M	-281M
Total Asset Writedown	11.06M	-171M	-47.67M	-134M	22.79M
Deferred Policy Acquisition Costs - (CF)	-	-	-	-	-
Provision for Credit Losses	-	-	-	-	-
Stock-Based Compensation (CF)	-	-	-	-	-
Provision and Write-off of Bad Debts	-	-	-	-	-
Change in Trading Asset Securities	-	-	-	-	-
Change in Accounts Receivable	-43.28M	-10.49M	-28.95M	20.02M	-44.35M
Reinsurance Recoverable - (CF)	9.36M	1.99M	-68.74M	-21.26M	-2.57M
Change In Inventories	-496K	-530K	26K	-2.04M	1.14M
Change in Accounts Payable	55.69M	32.85M	10.98M	23.28M	90.4M
Reinsurance Payable - (CF)	3.45M	-2.97M	134K	6.63M	-17.16M
Change in Unearned Revenues	38.03M	28.42M	-	-	-
Change in insurance Reserves / Liabilities	258M	2.3M	362M	361M	481M
Change in Other Net Operating Assets (Collected)	-8.46M	-9.57M	5.64M	94.21M	119M
Other Operating Activities	55.74M	76.45M	111M	193M	69.08M
Cash from Operations	429M	448M	460M	753M	692M
Capital Expenditure	-15.31M	-21.41M	-20.78M	-36.63M	-104M
Sale of Property, Plant, and Equipment	334K	245K	1.48M	2.16M	3.5M
Cash Acquisitions	-27.82M	-	-	-	-
Purchase / Sale of Intangible Assets	-84K	-21K	-64K	-3.48M	-5.79M
Sale (Purchase) of Real Estate Properties (Collected)	-316K	-	-1.72M	-	-3.09M
Investment in Marketable and Equity Securities, Total	-262M	-404M	176M	-147M	-390M
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	-305M	-425M	155M	-185M	-500M
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Long-Term Debt Repaid, Total	-4.73M	-7.89M	-6.06M	-5.75M	-10.11M
Total Debt Repaid	-4.73M	-7.89M	-6.06M	-5.75M	-10.11M
Issuance of Common Stock	-	-	-	-	-
Repurchase of Common Stock	-	-	-	-	-
Common Dividends Paid	-10.6M	-12.71M	-12.71M	-16.58M	-21.53M
Common & Preferred Stock Dividends Paid	-10.6M	-12.71M	-12.71M	-16.58M	-21.53M
Other Financing Activities, Total	-50.72M	-34.51M	-43.98M	-26.92M	-48.47M
Cash from Financing	-66.04M	-55.11M	-62.75M	-49.24M	-80.11M
Foreign Exchange Rate Adjustments	-2.87M	24.63M	-14.52M	-8.97M	-2.73M
Net Change in Cash	55.1M	-7.46M	538M	511M	109M
Supplemental Items
Cash Interest Paid	2.96M	45.84M	1.29M	3.77M	1.02M
Cash Income Tax Paid (Refund)	23.54M	31.02M	34.05M	58.88M	64.45M
Net Debt Issued / Repaid	-4.73M	-7.89M	-6.06M	-5.75M	-10.11M
Levered Free Cash Flow	126M	129M	-30.88M	9.57M	-391M
Unlevered Free Cash Flow	128M	132M	-29.24M	11.86M	-379M
Change In Net Working Capital	-25.47M	-86.58M	143M	183M	583M

Fiscal Period: December	2021 (GHS)	2022 (GHS)	2023 (GHS)	2024 (GHS)	2025 (GHS)
Profitability
Return on Assets	5.18	2.19	4.17	5.97	6.34
Return on Total Capital	12.06	5.23	8.37	13.85	16.28
Return On Equity %	15.37	23.85	14.15	24.62	20.91
Return on Common Equity	10.94	20.09	11.53	21.93	17.52
Margin Analysis
Gross Profit Margin %	32.59	34.8	36.06	45.87	35.12
SG&A Margin	20.99	30.83	16.89	7.45	8.48
EBITDA Margin %	14.9	9.08	13.79	18.08	22.7
EBITA Margin %	13.79	7.65	12.57	17.14	21.57
EBIT Margin %	13.79	7.65	12.57	17.14	21.57
Income From Continuing Operations Margin %	10.47	21.15	13.15	18.85	17.15
Net Income Margin %	5.76	13.83	7.92	12.42	10.6
Net Avail. For Common Margin %	5.76	13.83	7.92	12.42	10.6
Normalized Net Income Margin	3.75	-1.27	3.6	5.89	5.63
Levered Free Cash Flow Margin	10.73	12.28	-2.1	0.49	-19.02
Unlevered Free Cash Flow Margin	10.89	12.59	-1.99	0.61	-18.42
Asset Turnover
Asset Turnover	0.6	0.46	0.53	0.56	0.47
Fixed Assets Turnover	15.29	12.52	16.3	20.54	15.56
Inventory Turnover (Average Inventory)	1.13K	565.99	641.34	425.94	456.71
Short Term Liquidity
Current Ratio	1.23	0.96	4.97	6.72	7.81
Quick Ratio	1.18	0.92	4.27	6.04	7.23
Operating Cash Flow to Current Liabilities	1.16	0.95	1.75	2.49	1.94
Days Outstanding Inventory (Average Inventory)	0.32	0.64	0.57	0.86	0.8
Average Days Payable Outstanding	32.23	48.41	5.88	6.04	3.33
Long Term Solvency
Total Debt/Equity	4.73	1.71	0.86	1.16	0.78
Total Debt / Total Capital	4.51	1.68	0.86	1.14	0.77
LT Debt/Equity	3.89	0.37	0.68	0.76	0.52
Long-Term Debt / Total Capital	3.71	0.36	0.68	0.75	0.52
Total Liabilities / Total Assets	61.43	57.41	53.14	60.55	62.14
EBIT / Interest Expense	53.03	15.25	70.4	91.26	22.53
EBITDA / Interest Expense	58.44	18.47	77.79	98.41	24.34
(EBITDA - Capex) / Interest Expense	53.42	14.41	69.87	88.38	19.04
Total Debt / EBITDA	0.22	0.18	0.06	0.05	0.03
Net Debt / EBITDA	-1.23	-2.4	-3.81	-3.57	-2.91
Total Debt / (EBITDA - Capex)	0.24	0.23	0.07	0.06	0.04
Net Debt / (EBITDA - Capex)	-1.35	-3.08	-4.24	-3.97	-3.72
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	41.44	-9.22	63.57	32.41	5.81
Gross Profit, 1 Yr. Growth %	15.15	-0.41	89.63	16.56	-18.99
EBITDA, 1 Yr. Growth %	2.35	-40.24	-1.86K	62.64	32.85
EBITA, 1 Yr. Growth %	1.48	-45.16	-795.03	68.1	33.16
EBIT, 1 Yr. Growth %	1.48	-45.16	-795.03	68.1	33.16
Earnings From Cont. Operations, 1 Yr. Growth %	-16.27	81.17	67.24	89.75	-3.73
Net Income, 1 Yr. Growth %	-16.88	115.19	41.48	107.58	-9.69
Normalized Net Income, 1 Yr. Growth %	35.93	-130.37	-245.07	81.92	1.16
Diluted EPS Before Extra, 1 Yr. Growth %	-16.88	115.1	41.57	107.58	-9.69
Net Property, Plant and Equip., 1 Yr. Growth %	3.75	14.87	0.6	9.49	67.25
Inventory, 1 Yr. Growth %	109.98	55.97	-1.76	140.59	-32.54
Total Assets, 1 Yr. Growth %	23.94	11.98	22.02	29.48	22.32
Common Equity, 1 Yr. Growth %	8.96	24.77	8.29	9.91	15.91
Tangible Book Value, 1 Yr. Growth %	8.96	24.78	8.28	9.6	15.56
Cash From Operations, 1 Yr. Growth %	67.51	4.53	2.01	63.34	-8.12
Capital Expenditures, 1 Yr. Growth %	22.85	39.85	-2.97	76.31	185.01
Levered Free Cash Flow, 1 Yr. Growth %	-85.35	8.9	-89.89	-142.8	-4.19K
Unlevered Free Cash Flow, 1 Yr. Growth %	-85.17	9.92	-90.32	-157.19	-3.3K
Dividend Per Share, 1 Yr. Growth %	20	0	31.08	29.9	30.16
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	30.85	12.59	12.57	47.16	18.37
Gross Profit, 2 Yr. CAGR %	20.66	4.97	20.03	78.71	-2.83
EBITDA, 2 Yr. CAGR %	16.91	-25.23	12.53	452.39	46.99
EBITA, 2 Yr. CAGR %	16.68	-28.95	12.15	254.19	49.61
EBIT, 2 Yr. CAGR %	16.68	-28.95	12.15	254.19	49.61
Earnings From Cont. Operations, 2 Yr. CAGR %	2.37	23.16	25.38	78.14	35.16
Net Income, 2 Yr. CAGR %	-7.86	33.74	31.19	71.37	36.92
Normalized Net Income, 2 Yr. CAGR %	9.87	-35.72	9.55	77.25	35.65
Diluted EPS Before Extra, 2 Yr. CAGR %	-7.86	33.71	31.19	71.43	36.92
Net Property, Plant and Equip., 2 Yr. CAGR %	1.4	9.17	7.5	4.95	35.33
Inventory, 2 Yr. CAGR %	50.88	80.97	23.78	53.74	27.4
Total Assets, 2 Yr. CAGR %	20.13	17.8	18.54	25.67	25.85
Common Equity, 2 Yr. CAGR %	10.6	16.6	27.62	9.1	12.87
Tangible Book Value, 2 Yr. CAGR %	10.71	16.6	27.62	8.94	12.54
Cash From Operations, 2 Yr. CAGR %	38.5	32.32	3.56	29.26	22.51
Capital Expenditures, 2 Yr. CAGR %	-14.11	31.08	16.49	30.79	124.16
Levered Free Cash Flow, 2 Yr. CAGR %	-58.51	-61.23	-48.98	-82.3	318.3
Unlevered Free Cash Flow, 2 Yr. CAGR %	-58.06	-60.81	-50.75	-80.19	327.64
Dividend Per Share, 2 Yr. CAGR %	17.38	9.54	14.18	30.49	30.03
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	26.25	15.34	20.95	18.83	31.84
Gross Profit, 3 Yr. CAGR %	21.12	11.68	16.81	34.37	37.28
EBITDA, 3 Yr. CAGR %	25.74	-9.28	5.81	30.02	243.52
EBITA, 3 Yr. CAGR %	26.3	-12.18	5.01	31.43	155.63
EBIT, 3 Yr. CAGR %	26.3	-12.18	5.01	31.43	155.63
Earnings From Cont. Operations, 3 Yr. CAGR %	11.78	23.83	9.59	43.95	45.1
Net Income, 3 Yr. CAGR %	9.25	22.25	12.68	52.87	38.42
Normalized Net Income, 3 Yr. CAGR %	67.1	-28.41	17.75	37.49	47.03
Diluted EPS Before Extra, 3 Yr. CAGR %	9.42	22.23	12.68	52.87	38.45
Net Property, Plant and Equip., 3 Yr. CAGR %	17.64	5.71	6.23	8.16	22.59
Inventory, 3 Yr. CAGR %	58.46	52.56	47.63	54.48	16.83
Total Assets, 3 Yr. CAGR %	17.04	17.35	20.31	22.07	24.55
Common Equity, 3 Yr. CAGR %	12.15	15.14	21.07	21.42	11.32
Tangible Book Value, 3 Yr. CAGR %	12.32	15.21	21.07	21.31	11.1
Cash From Operations, 3 Yr. CAGR %	43.22	26.1	21.56	20.66	15.36
Capital Expenditures, 3 Yr. CAGR %	-3.07	1.05	18.57	33.74	69.57
Levered Free Cash Flow, 3 Yr. CAGR %	-39.52	-43.9	-67	-56.79	8.62
Unlevered Free Cash Flow, 3 Yr. CAGR %	-39.38	-43.3	-67.64	-53.84	7.86
Dividend Per Share, 3 Yr. CAGR %	18.25	11.27	16.09	19.2	30.38
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	23.9	15.48	20.28	23.18	19.91
Gross Profit, 5 Yr. CAGR %	21.82	17.18	19.72	27.68	16.81
EBITDA, 5 Yr. CAGR %	24.98	7.87	18.14	22.39	22.26
EBITA, 5 Yr. CAGR %	24.83	6.07	18.11	22.9	22.72
EBIT, 5 Yr. CAGR %	24.84	6.16	18.11	22.9	22.72
Earnings From Cont. Operations, 5 Yr. CAGR %	12.56	20.65	17.04	25.61	19.18
Net Income, 5 Yr. CAGR %	14.44	22.32	17.55	24.85	21.81
Normalized Net Income, 5 Yr. CAGR %	38.87	34.61	41.16	25.72	29.03
Diluted EPS Before Extra, 5 Yr. CAGR %	9.18	16.65	17.66	24.85	21.81
Net Property, Plant and Equip., 5 Yr. CAGR %	15.84	18.8	13.47	5.4	17.03
Inventory, 5 Yr. CAGR %	29.5	54.46	43.55	53.03	39.18
Total Assets, 5 Yr. CAGR %	21.65	18.54	17.64	21.29	22.49
Common Equity, 5 Yr. CAGR %	22.26	29.55	18.1	16.97	17.72
Tangible Book Value, 5 Yr. CAGR %	22.33	29.8	18.21	16.95	17.58
Cash From Operations, 5 Yr. CAGR %	22.8	24.75	25.8	27.5	22.01
Capital Expenditures, 5 Yr. CAGR %	3.66	21.06	4.32	12.03	52.97
Levered Free Cash Flow, 5 Yr. CAGR %	68.98	53.07	-44.17	-57.99	-14.56
Unlevered Free Cash Flow, 5 Yr. CAGR %	69.49	49.84	-44.87	-56.1	-15.16
Dividend Per Share, 5 Yr. CAGR %	-	-	16.6	18.47	21.48