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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (16 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

ABC Motors

No ticker printed · Stock Exchange of Mauritius · Consolidated statements

On this page
Company details
Legal name
ABC Motors Company Limited
Listing
No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
30 June

Overview

Year ended 30 June 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 FY to 30 Jun 2025 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2025: final status not established

    Abridged audited financial statements issued by ABC Motors Company Limited pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005, 'By Order of the Board' (ABC Professional & Secretarial Services Ltd, Company Secretary, 06 October 2025, typeset; PDF p1). The columns are headed '(Audited)', but no auditor's report on the summary is printed, the auditor is not named and no audit opinion or audit report date is shown.

    Source: ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (dated 2025-10-06)

  • 2025, 2024: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2025' (p1). It does not say it was extracted from them. No auditor's report on the summary is printed; the columns are headed '(Audited)' and the publication states 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2025', 'The above abridged audited financial statements are issued pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005' and 'Copies of the abridged audited financial statements are available, free of charge, upon request made to the Company Secretary' (p1). Abridged statements of financial position, profit or loss and other comprehensive income, cash flows and changes in equity (p1), Group and Company columns. Condensed lines: non-current and current assets and liabilities are single lines; the cash-flow statement prints the three activity totals, the exchange gain and opening/closing cash only; the income statement prints revenue and profit from operations with no cost lines.

    Source: ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (dated 2025-10-06)

  • Published summary of audited statements for 2024: final status not established

    Abridged audited financial statements issued by ABC Motors Company Limited pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005, 'By Order of the Board' (ABC Professional & Secretarial Services Ltd, Company Secretary, 26 September 2024, typeset; PDF p1). The columns are headed '(Audited)', but no auditor's report on the summary is printed, the auditor is not named and no audit opinion or audit report date is shown.

    Source: ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 (dated 2024-09-26)

  • 2023: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2024' (p1). It does not say it was extracted from them. No auditor's report on the summary is printed; the columns are headed '(Audited)' and the publication states 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2024', 'The above abridged audited financial statements are issued pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005' and 'Copies of the above report and audited financial statements are available, free of charge, upon request made to the Company Secretary' (p1). Abridged statements of financial position, profit or loss and other comprehensive income, cash flows and changes in equity (p1), Group and Company columns. Condensed lines: non-current and current assets and liabilities are single lines; the cash-flow statement prints the three activity totals, the exchange gain and opening/closing cash only; the income statement prints revenue and profit from operations with no cost lines.

    Source: ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 (dated 2024-09-26)

  • Revenue

    MUR 3.31 billion

    3,310,959 MUR thousands · p1

    +20.6% vs 2024

  • Operating profit / (loss)

    MUR 119 million

    119,276 MUR thousands · p1

    +0.3% vs 2024

  • Profit / (loss) for the year

    MUR 122 million

    122,496 MUR thousands · p1

    +42.4% vs 2024

  • Total assets

    MUR 4.01 billion

    4,011,767 MUR thousands · p1

    +20.9% vs 2024

  • Total equity

    MUR 1.69 billion

    1,690,030 MUR thousands · p1

    +11.6% vs 2024

  • Cash from operations

    MUR 82.0 million

    82,016 MUR thousands · p1

    −40.4% vs 2024

Large amounts are rounded for reading (MUR 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 MUR 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

  • FY to 30 Jun 2025 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY to 30 Jun 2024 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2025 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 abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2025' (p1). It does not say it was extracted from them. No auditor's report on the summary is printed; the columns are headed '(Audited)' and the publication states 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2025', 'The above abridged audited financial statements are issued pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005' and 'Copies of the abridged audited financial statements are available, free of charge, upon request made to the Company Secretary' (p1). Abridged statements of financial position, profit or loss and other comprehensive income, cash flows and changes in equity (p1), Group and Company columns. Condensed lines: non-current and current assets and liabilities are single lines; the cash-flow statement prints the three activity totals, the exchange gain and opening/closing cash only; the income statement prints revenue and profit from operations with no cost lines.
  • FY to 30 Jun 2023 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2024 filing · source
    • Published summary of audited statements for 2024: final status not established. Abridged audited financial statements issued by ABC Motors Company Limited pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005, 'By Order of the Board' (ABC Professional & Secretarial Services Ltd, Company Secretary, 26 September 2024, typeset; PDF p1). The columns are headed '(Audited)', but no auditor's report on the summary is printed, the auditor is not named and no audit opinion or audit report date is shown.
    • 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2024' (p1). It does not say it was extracted from them. No auditor's report on the summary is printed; the columns are headed '(Audited)' and the publication states 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2024', 'The above abridged audited financial statements are issued pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005' and 'Copies of the above report and audited financial statements are available, free of charge, upon request made to the Company Secretary' (p1). Abridged statements of financial position, profit or loss and other comprehensive income, cash flows and changes in equity (p1), Group and Company columns. Condensed lines: non-current and current assets and liabilities are single lines; the cash-flow statement prints the three activity totals, the exchange gain and opening/closing cash only; the income statement prints revenue and profit from operations with no cost lines.

Income statement

Income statement, MUR thousands. Columns: FY to 30 Jun 2025 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025; FY to 30 Jun 2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY to 30 Jun 2025Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitationsFY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations
REVENUE 3,310,959 2,746,218 2,733,441
PROFIT/(LOSS) FROM OPERATIONS1 119,276 118,897 151,780
OTHER INCOME 68,298 47,341 30,412
GAIN ON REVALUATION OF INVESTMENT PROPERTIES2 14,694 1,300 789
LOSS ALLOWANCE ON TRADE RECEIVABLES 4,048 (1,661) (17,840)
FINANCE COSTS (101,743) (95,651) (66,061)
SHARE OF RESULTS OF ASSOCIATES 28,798 28,191 44,545
PROFIT BEFORE TAXATION 133,371 98,417 143,625
TAXATION (10,875) (12,388) (16,766)
PROFIT FOR THE YEAR 122,496 86,029 126,859
ITEMS THAT WILL NOT BE RECLASSIFIED SUBSEQUENTLY TO PROFIT OR LOSS 84,147 (19,632) 61,501
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 206,643 66,397 188,360
NON-CONTROLLING INTERESTS3 52,230 37,565 35,953
Notes and alternative reported figures (3)
  1. Printed under different labels across filings: “PROFIT FROM OPERATIONS”; “PROFIT/(LOSS) FROM OPERATIONS”.
  2. “GAIN ON REVALUATION OF INVESTMENT PROPERTIES” is an issuer-specific line, not mapped to a shared definition: Fair value gain on investment properties, printed below profit from operations (p1).
  3. “NON-CONTROLLING INTERESTS” is an issuer-specific line, not mapped to a shared definition: Share of profit for the year attributable to non-controlling interests (p1).

Balance sheet

Balance sheet, MUR thousands. Columns: FY to 30 Jun 2025 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025; FY to 30 Jun 2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY to 30 Jun 2025Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitationsFY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations
NON-CURRENT ASSETS 2,278,529 1,956,150 1,785,026
CURRENT ASSETS 1,733,238 1,361,964 1,509,556
TOTAL ASSETS 4,011,767 3,318,114 3,294,582
EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY 1,498,143 1,358,722 1,342,635
NON-CONTROLLING INTERESTS 191,887 155,362 132,687
TOTAL EQUITY AND RESERVES 1,690,030 1,514,084 1,475,322
NON-CURRENT LIABILITIES 640,967 514,736 484,631
CURRENT LIABILITIES 1,680,770 1,289,294 1,334,629
Total liabilities (unlabelled subtotal) 2,321,737 1,804,030 1,819,260
TOTAL EQUITY AND LIABILITIES 4,011,767 3,318,114 3,294,582

Cash flow

Cash flow, MUR thousands. Columns: FY to 30 Jun 2025 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025; FY to 30 Jun 2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY to 30 Jun 2025Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitationsFY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations
NET CASH GENERATED FROM OPERATING ACTIVITIES1 82,016 137,6572 (50,225)
NET CASH (USED IN) / GENERATED FROM INVESTING ACTIVITIES (166,048) (151,686) (120,474)
NET CASH GENERATED FROM / (USED IN) FINANCING ACTIVITIES3 95,547 (22,300) (39,401)
NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS4 11,515 (36,329)5 (210,100)
EXCHANGE GAIN ON CASH AND CASH EQUIVALENT 5,918 342 Not reported in this filing6
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR (317,902) (281,915) (71,815)
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR (300,469) (317,902) (281,915)
Notes and alternative reported figures (6)
  1. Printed under different labels across filings: “NET CASH GENERATED FROM / (USED IN) OPERATING ACTIVITIES”; “NET CASH GENERATED FROM OPERATING ACTIVITIES”.
  2. Published summary of audited statements dated 2024-09-26 prints 137,999 (thousands, p1) for this line and year.
  3. Printed under different labels across filings: “NET CASH GENERATED FROM / (USED IN) FINANCING ACTIVITIES”; “NET CASH USED IN FINANCING ACTIVITIES”.
  4. Printed under different labels across filings: “NET DECREASE IN CASH AND CASH EQUIVALENTS”; “NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS”.
  5. Published summary of audited statements dated 2024-09-26 prints (35,987) (thousands, p1) for this line and year.
  6. Not reported in this filing: Not printed: the abridged statement of cash flows (p1) prints only the operating, investing and financing totals, the net decrease and opening and closing cash and cash equivalents; there is no exchange-rate effect line for 2023.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2025 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025; FY to 30 Jun 2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY to 30 Jun 2025Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitationsFY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations
Earnings / (loss) per share (per share)1 11.38 7.85 14.72
Profit / (loss) attributable to shareholders (MUR thousands)2 70,266 48,464 90,906
Shares in issue at year end (shares)3 6,175,680 6,175,680 6,175,680
Notes and alternative reported figures (3)
  1. Earnings / (loss) per share: printed as “EARNINGS PER SHARE (Rs)”.
  2. Profit / (loss) attributable to shareholders: printed as “OWNERS OF THE COMPANY”.
  3. Shares in issue at year end: printed as “NUMBER OF ORDINARY SHARES IN ISSUE”.

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.

  • ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

    Year ended 30 June 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

    Final status: Abridged audited financial statements issued by ABC Motors Company Limited pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005, 'By Order of the Board' (ABC Professional & Secretarial Services Ltd, Company Secretary, 06 October 2025, typeset; PDF p1). The columns are headed '(Audited)', but no auditor's report on the summary is printed, the auditor is not named and no audit opinion or audit report date is shown.

    Document date
    6 Oct 2025
    Auditor's report
    date not recorded
    Board approval
    date not recorded
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2025, FY to 30 Jun 2024
    Basis
    consolidated statements · MUR thousands (printed “Rs '000”)
    • Cash and cash equivalents are printed negative (net of bank overdrafts): (317,902) at the beginning and (300,469) at the end of 2025 (p1).
    • Total liabilities is printed as an unlabelled subtotal, 2,321,737 (2024: 1,804,030) (p1).
    • No auditor's report on the summary is printed; the columns are headed '(Audited)' and the publication states 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2025', 'The above abridged audited financial statements are issued pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005' and 'Copies of the abridged audited financial statements are available, free of charge, upon request made to the Company Secretary' (p1).
    • Abridged statements of financial position, profit or loss and other comprehensive income, cash flows and changes in equity (p1), Group and Company columns. Condensed lines: non-current and current assets and liabilities are single lines; the cash-flow statement prints the three activity totals, the exchange gain and opening/closing cash only; the income statement prints revenue and profit from operations with no cost lines.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    ec745ff2891a0adccc47fb2b82320ef91a16796f61bbd61fcbc26a904d46f5a8
    Entity as printed
    ABC MOTORS COMPANY LIMITED
    Exchange copy
    retrieved 2026-10-08T17:57:33Z

  • ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

    Year ended 30 June 2024 · 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

    Final status: Abridged audited financial statements issued by ABC Motors Company Limited pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005, 'By Order of the Board' (ABC Professional & Secretarial Services Ltd, Company Secretary, 26 September 2024, typeset; PDF p1). The columns are headed '(Audited)', but no auditor's report on the summary is printed, the auditor is not named and no audit opinion or audit report date is shown.

    Document date
    26 Sep 2024
    Auditor's report
    date not recorded
    Board approval
    date not recorded
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2023
    Basis
    consolidated statements · MUR thousands (printed “Rs '000”)
    • Cash and cash equivalents are printed negative (net of bank overdrafts): (281,915) at the beginning and (317,902) at the end of 2024 (p1). No exchange-gain row is printed this year.
    • Total liabilities is printed as an unlabelled subtotal, 1,804,030 (2023: 1,819,260) (p1).
    • No auditor's report on the summary is printed; the columns are headed '(Audited)' and the publication states 'The abridged audited financial statements have been prepared in accordance with International Financial Reporting Standards and on the basis of similar accounting standards as set out in the statutory financial statements for the year ended 30 June 2024', 'The above abridged audited financial statements are issued pursuant to DEM Rule 18 and Section 88 of the Securities Act 2005' and 'Copies of the above report and audited financial statements are available, free of charge, upon request made to the Company Secretary' (p1).
    • Abridged statements of financial position, profit or loss and other comprehensive income, cash flows and changes in equity (p1), Group and Company columns. Condensed lines: non-current and current assets and liabilities are single lines; the cash-flow statement prints the three activity totals, the exchange gain and opening/closing cash only; the income statement prints revenue and profit from operations with no cost lines.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    74d6fc4280b6d4a2185128fb0f9c989ab530f75d58e11aeb9c97c124ee75a5fa
    Entity as printed
    ABC MOTORS COMPANY LIMITED
    Exchange copy
    retrieved 2026-10-08T18:06:56Z

Data notes

  • EARNINGS PER SHARE (Rs) — Printed '7 .85'; read as '7.85'. The 2024 cell is typeset '7 .85' with a stray space before the decimal point (text layer and page image); read as 7.85 (48,464 / 6,175,680 shares = 7.85). (ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024, p1)

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (16 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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