Cocoa Processing Co (XGHA:CPC) Net Income: GHS-140.9 Mil (TTM As of Sep. 2022)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

What is Cocoa Processing Co Net Income?

Cocoa Processing Co XGHA:CPC Net Income is GHS-140.9 Mil as of Sep. 2022.

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. Cocoa Processing Co's Net Income for the six months ended in Sep. 2022 was GHS-140.9 Mil. Its Net Income for the trailing twelve months (TTM) ended in Sep. 2022 was GHS-140.9 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. Cocoa Processing Co's Earnings per Share (Diluted) for the six months ended in Sep. 2022 was GHS-0.07.


Cocoa Processing Co  (XGHA:CPC) Net Income Explanation

Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:

Cocoa Processing Co's Earnings per Share (Diluted) (EPS) for the quarter that ended in Sep. 2022 is calculated as

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

EPS is most useful for companies that have:

A predictable business
Consistent accounting methods
And few restructurings

The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.


Be Aware

Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.

Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.

If net earnings is less than 10%, likely to be in a highly competitive business.


Cocoa Processing Co Net Income Related Terms


Cocoa Processing Co Net Income Historical Data

* Premium members only.

The historical data trend for Cocoa Processing Co's Net Income can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Cocoa Processing Co Net Income Chart

Cocoa Processing Co Annual Data
Trend Sep10 Sep11 Sep12 Sep13 Sep14 Sep21 Sep22
Net Income
Get a 7-Day Free Trial -62.16 -62.65 -58.65 -176.35 -140.93

Cocoa Processing Co Semi-Annual Data
Sep10 Sep11 Sep12 Sep13 Sep14 Sep21 Sep22
Net Income Get a 7-Day Free Trial -62.16 -62.65 -58.65 -176.35 -140.93

Cocoa Processing Co Net Income Calculation

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.

Net Income
= Revenue - Cost of Goods Sold - Selling, General, & Admin. Expense - Research & Development - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= EBITDA - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Operating Income - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Pre-Tax Income - Tax Expense + Others

Cocoa Processing Co's Net Income for the fiscal year that ended in Sep. 2022 is calculated as

Net Income(A: Sep. 2022 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-151.299+10.366+0+0
=-140.9

Cocoa Processing Co's Net Income for the quarter that ended in Sep. 2022 is calculated as

Net Income(Q: Sep. 2022 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-151.299+10.366+0+0
=-140.9

For stock reported annually, GuruFocus uses latest annual data as the TTM data. Net Income for the trailing twelve months (TTM) ended in Sep. 2022 was GHS-140.9 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Net Income →
What does a Net Income of GHS-140.9 Mil mean?
Cocoa Processing Co (XGHA:CPC) has a Net Income of GHS-140.9 Mil as of Sep. 2022. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Cocoa Processing Co and its competitors.
Is Cocoa Processing Co's Net Income too high?
Cocoa Processing Co's current Net Income is GHS-140.9 Mil.
How does Cocoa Processing Co's Net Income compare to MDLZ and HSY?
Cocoa Processing Co's Net Income of GHS-140.9 Mil can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Income for a Consumer Packaged Goods company?
A good Net Income depends on the Consumer Packaged Goods industry context. However, Net Income should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Cocoa Processing Co and its competitors. Cocoa Processing Co's current Net Income is GHS-140.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cocoa Processing Co stock overvalued right now?
Cocoa Processing Co (XGHA:CPC) has a current Net Income of GHS-140.9 Mil. The current Net Income is GHS-140.9 Mil. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Income calculated?
Net Income is calculated from a company's financial statements. For Cocoa Processing Co (XGHA:CPC), the current Net Income is GHS-140.9 Mil as of Sep. 2022. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Cocoa Processing Co Business Description

Address Heavy Industrial Area, Private Mail Bag, Tema, GHA
Cocoa Processing Co Ltd manufactures chocolates, confectionery and semi-finished cocoa products such as cocoa butter, cocoa liquor, cocoa cake and cocoa powder from premium cocoa beans grown in Ghana.