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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) (17 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

Alkimia

ALKIM · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Société Chimique ALKIMIA SA
Listing
ALKIM on the Bourse de Tunis, active · ISIN TN0003800703 (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, final status not established · source

Read with these figures

  • Going-concern warning in the FY2024 auditor's report. Material uncertainty related to going concern (Co-commissaires aux comptes Auditing, Advisory, Assistance & Accounting, p21); shown with the FY2024 column.
  • FY2025 auditor's opinion. Unmodified opinion, with no 'material uncertainty related to going concern' section (Co-commissaires aux comptes Auditing, Advisory, Assistance & Accounting, p21).
  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
  • Auditor's emphasis of matter. Unmodified opinion with a material uncertainty related to going concern (PDF p21, note 28): the parent's accumulated losses; consolidated equity (group share) is negative (-244 683 284).
Full wording and sources

  • Auditor's report, year to 2024-12-31: material uncertainty related to going concern

    3. Incertitude significative relative à la continuité de l'exploitation: Sans remettre en cause notre opinion, nous attirons votre attention sur le contenu de la Note « 29 » continuité de l'exploitation qui fait état du montant des pertes nettes encourues par la société Chimique « Alkimia SA » au cours de l'exercice clos le 31 décembre 2024 et des exercices antérieurs. Comme il est décrit dans la note susvisée, cette situation indique l'existence d'une incertitude significative susceptible de jeter un doute important sur la capacité de l'entité à poursuivre son exploitation. (PDF p21)

    Source: Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p21 (dated 2025-07-02)

  • Auditor's opinion, year to 2025-12-31

    “À notre avis, les Etats Financiers consolidés ci-joints présentent sincèrement, dans tous leurs aspects significatifs, la situation financière de la société au 31 Décembre 2025, ainsi que sa performance financière et ses flux de trésorerie pour l'exercice clos à cette date, conformément au Système Comptable des Entreprises.”. The report has no 'material uncertainty related to going concern' section.

    Source: Avis de sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2025, p21 (dated 2026-09-10)

  • Audited financial statements for 2025: final status not established

    The published notice reproduces the co-commissaires aux comptes' report on the consolidated statements (PDF pp21-24), dated 'Tunis, le 10 Septembre 2026' and closed with the firms' and auditors' printed names only (Auditing, Advisory, Assistance & Accounting, Wadï TRABELSI; P\ HLB GSAudit&Advisory, Ghazi HANTOUS; PDF p24, page image: no signature). Note 29 (PDF p20) states the statements were 'arrêtés par le Conseil d'Administration du 03 Septembre 2026'; no signed board approval page is printed.

    Source: Avis de sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2025 (dated 2026-09-10)

  • Audited financial statements for 2024: final status not established

    The published notice reproduces the co-commissaires aux comptes' report on the consolidated statements (PDF pp21-24), dated 'Tunis, le 02 Juillet 2025' and closed with the firms' and auditors' printed names only (Auditing, Advisory, Assistance & Accounting, Wadï TRABELSI; P\ HLB GSAudit&Advisory, Ghazi HANTOUS; PDF p24, page image: no signature). Note 30 (PDF p19) states the statements were 'arrêtés par le Conseil d'Administration du 25 juin 2025'; no signed board approval page is printed. The notice (p1) says the statements will be submitted to the ordinary general meeting of 29 July 2025.

    Source: Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024 (dated 2025-07-02)

  • Auditor's emphasis of matter

    Unmodified opinion with a material uncertainty related to going concern (PDF p21, note 28): the parent's accumulated losses; consolidated equity (group share) is negative (-244 683 284).

    Source: Avis de sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2025 (dated 2026-09-10)

  • Auditor's emphasis of matter

    Unmodified opinion with 'Incertitude significative relative à la continuité de l'exploitation' (PDF p21): note 29 on the net losses of Société Chimique Alkimia SA in 2024 and prior years. 'Observations' (PDF p22): the 2023 consolidated statements were restated to include the subsidiary Alkimia Commerciale in the scope of consolidation.

    Source: Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024 (dated 2025-07-02)

  • Revenue

    TND 172 million

    172,043,626 TND units · p4

    +2.1% vs 2024

  • Operating profit / (loss)

    −TND 25.9 million

    (25,940,716) TND units · p4

    Change not shown.

  • Profit / (loss) for the year

    −TND 54.6 million

    (54,615,249) TND units · p4

    Change not shown.

  • Total assets

    TND 175 million

    175,463,690 TND units · p2

    −9.7% vs 2024

  • Total equity

    Not reported in this filing

  • Cash from operations

    TND 4.29 million

    4,293,835 TND units · p5

    Change not shown.

Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Not shown: the prior-year figure is zero or negative.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND 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 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
    • Auditor's report, year to 2024-12-31: material uncertainty related to going concern. 3. Incertitude significative relative à la continuité de l'exploitation: Sans remettre en cause notre opinion, nous attirons votre attention sur le contenu de la Note « 29 » continuité de l'exploitation qui fait état du montant des pertes nettes encourues par la société Chimique « Alkimia SA » au cours de l'exercice clos le 31 décembre 2024 et des exercices antérieurs. Comme il est décrit dans la note susvisée, cette situation indique l'existence d'une incertitude significative susceptible de jeter un doute important sur la capacité de l'entité à poursuivre son exploitation. (PDF p21)
  • FY2023 — audited financial statements, final status not established; comparative in the FY2024 filing · source
    • Audited financial statements for 2024: final status not established. The published notice reproduces the co-commissaires aux comptes' report on the consolidated statements (PDF pp21-24), dated 'Tunis, le 02 Juillet 2025' and closed with the firms' and auditors' printed names only (Auditing, Advisory, Assistance & Accounting, Wadï TRABELSI; P\ HLB GSAudit&Advisory, Ghazi HANTOUS; PDF p24, page image: no signature). Note 30 (PDF p19) states the statements were 'arrêtés par le Conseil d'Administration du 25 juin 2025'; no signed board approval page is printed. The notice (p1) says the statements will be submitted to the ordinary general meeting of 29 July 2025.
    • Auditor's emphasis of matter. Unmodified opinion with 'Incertitude significative relative à la continuité de l'exploitation' (PDF p21): note 29 on the net losses of Société Chimique Alkimia SA in 2024 and prior years. 'Observations' (PDF p22): the 2023 consolidated statements were restated to include the subsidiary Alkimia Commerciale in the scope of consolidation.

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingsource limitationsFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Revenus 172,043,626 168,509,961 193,563,960
Total produits d'exploitation1 172,043,626 168,509,961 193,563,960
Variation des stocks de produits finis et encours2 13,364,343 1,590,923 (8,472,431)3
Achat d'approvisionnement consommés4 123,288,768 123,371,206 142,082,653
Charges de personnel 26,181,953 22,487,744 23,643,344
Dotations aux amortissements et aux provisions5 11,593,342 11,699,712 13,684,931
Autres charges d'exploitation 23,555,936 28,058,445 30,102,989
Total des charges d'exploitation6 197,984,342 187,208,030 201,041,486
RESULTAT D'EXPLOITATION (25,940,716) (18,698,068) (7,477,526)
Charges financières nettes7 (28,702,819) (25,765,897)8 (31,265,721)9
Produits des placements10 646,901 218,228 86,118
Autres gains ordinaires11 123,831 307,551 208,797
Autres pertes ordinaires12 (115,246) (29,053) (280,107)
RESULTAT COURANTS DES SOCIETES INTEGREES (53,988,049) (43,967,239) (38,728,439)
Impôts différés13 –14 0 0
Impôts exigibles15 (627,200) (433,300)16 (581,346)17
RESULTAT NET DES SOCIETES INTEGREES18 (54,615,249) (44,400,540) (39,309,785)
RESULTAT NET DE L'ENSEMBLE CONSOLIDE (54,615,249) (44,400,540) (39,309,785)
Part revenant aux intérêts minoritaires19 (215) (121)20 (1)21
  1. Printed “- 8 472 431”; read as -8472431. p4: Printed '- 8 472 431' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits.
  2. Printed “- 25 765 897”; read as -25765897. p4: Printed '- 25 765 897' in the 2024 column with its minus sign set apart (the issuer's layout prints it after the 2025 amount); read as one negative amount with the same digits, as the page image and the printed subtotal confirm.
  3. Printed “- 31 265 721”; read as -31265721. p4: Printed '- 31 265 721' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits.
  4. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_8jp7xpqjdtaq.net_result_integrated.
  5. Printed “- 433 300”; read as -433300. p4: Printed '- 433 300' in the 2024 column with its minus sign set apart (the issuer's layout prints it after the 2025 amount); read as one negative amount with the same digits, as the page image and the printed subtotal confirm.
  6. Printed “- 581 346”; read as -581346. p4: Printed '- 581 346' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits.
  7. Printed “- 121”; read as -121. p4: Printed '- 121' in the 2024 column with its minus sign set apart (the issuer's layout prints it after the 2025 amount); read as one negative amount with the same digits, as the page image and the printed subtotal confirm.
  8. Printed “- 1”; read as -1. p4: Printed '- 1' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits.
Notes and alternative reported figures (13)
  1. “Total produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Total operating income (revenue only in both years).
  2. “Variation des stocks de produits finis et encours” is an issuer-specific line, not mapped to a shared definition: Note 17; printed among operating charges as a positive amount (a stock decrease).
  3. “Achat d'approvisionnement consommés” is an issuer-specific line, not mapped to a shared definition: Note 18: raw materials and supplies consumed.
  4. “Dotations aux amortissements et aux provisions” is an issuer-specific line, not mapped to a shared definition: Note 20, net of reversals.
  5. “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating charges, printed as positive amounts.
  6. “Charges financières nettes” is an issuer-specific line, not mapped to a shared definition: Note 22: net finance charges, printed negative.
  7. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Note 23.
  8. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 24.
  9. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 25, printed negative.
  10. “Impôts différés” is an issuer-specific line, not mapped to a shared definition: Deferred tax (dash in 2025, 0 in 2024).
  11. “Impôts exigibles” is an issuer-specific line, not mapped to a shared definition: Current tax, printed negative.
  12. “RESULTAT NET DES SOCIETES INTEGREES” is an issuer-specific line, not mapped to a shared definition: Net result of the fully consolidated companies (no equity-accounted share is printed).
  13. “Part revenant aux intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Note 10: minority interests' share of the consolidated result.

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingsource limitationsFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Immobilisations incorporelles (net) 2,572 4,316 7,531
Immobilisations corporelles (net) 87,436,273 96,179,174 104,200,521
Immobilisations financières (net)1 2,377,939 2,282,108 2,224,251
Actifs d'impôts différés (net) –2 –2 –2
Total des actifs immobilisés3 89,816,783 98,465,598 106,432,302
Autres actifs non courants4 –5 277,323 839,540
TOTAL DES ACTIFS NON COURANTS 89,816,783 98,742,921 107,271,842
Stocks (net) 27,390,892 47,777,622 49,134,113
Clients et comptes rattachés (net) 37,407,260 27,393,899 37,039,179
Autres actifs courants (net)6 10,465,943 11,453,369 4,878,202
Placements et autres actifs financiers 975,256 81,404 80,664
Liquidités et équivalents de liquidités 9,407,556 8,918,142 8,849,986
TOTAL DES ACTIFS COURANTS 85,646,906 95,624,436 99,982,144
TOTAL DES ACTIFS 175,463,690 194,367,357 207,253,986
Capital social 39,472,530 39,472,530 19,472,530
Réserves consolidées7 (229,540,779) (185,140,360) (145,882,930)8
Autres capitaux propres –9 12,748 66,585
Total des capitaux propres avant résultat de l'exercice10 (190,068,249) (145,655,083) 126,343,815
Résultat consolidé11 (54,615,035) (44,400,419) (39,309,785)12
TOTAL DES CAPITAUX PROPRES AVANT AFFECTATION (244,683,284) (190,055,502) (165,653,600)13
Intérêts minoritaires dans les réserves14 598 719 721
Intérêts minoritaires dans le résultat15 (215) (121) 1
Emprunts 26,930,024 30,453,434 29,509,230
Provisions pour risques et charges 9,409,376 7,806,254 7,448,714
TOTAL DES PASSIFS NON COURANTS 36,339,399 38,259,688 36,957,944
Fournisseurs et comptes rattachés 209,469,942 199,608,892 208,176,074
Autres passifs courants16 129,947,249 106,241,548 85,999,678
Concours bancaires et autres passifs financiers 44,390,000 40,312,133 41,773,169
TOTAL DES PASSIFS COURANTS 383,807,191 346,162,572 335,948,921
TOTAL DES PASSIFS 420,146,590 384,422,260 372,906,866
TOTAL DES CAPITAUX PROPRES ET PASSIFS 175,463,690 194,367,357 207,253,986
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.native.co_8jp7xpqjdtaq.total_fixed_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  3. Printed “- 145 882 930”; read as -145882930. p3: Printed '- 145 882 930' with the minus sign set apart from the digits (text layer and page image, p3); read as one negative amount with the same digits.
  4. Printed “-”, read as nil: subtotal_arithmetic: bs.native.co_8jp7xpqjdtaq.equity_before_result.
  5. Printed “- 39 309 785”; read as -39309785. p3: Printed '- 39 309 785' with the minus sign set apart from the digits (text layer and page image, p3); read as one negative amount with the same digits.
  6. Printed “- 165 653 600”; read as -165653600. p3: Printed '- 165 653 600' with the minus sign set apart from the digits (text layer and page image, p3); read as one negative amount with the same digits.
Notes and alternative reported figures (10)
  1. “Immobilisations financières (net)” is an issuer-specific line, not mapped to a shared definition: Note 3: financial fixed assets less impairment provisions.
  2. “Total des actifs immobilisés” is an issuer-specific line, not mapped to a shared definition: Subtotal of intangible, tangible and financial fixed assets and net deferred tax assets.
  3. “Autres actifs non courants” is an issuer-specific line, not mapped to a shared definition: Note 4 (nil at 31 December 2025).
  4. “Autres actifs courants (net)” is an issuer-specific line, not mapped to a shared definition: Note 7: other current assets less provisions.
  5. “Réserves consolidées” is an issuer-specific line, not mapped to a shared definition: Consolidated reserves (group share).
  6. “Total des capitaux propres avant résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: Group equity before the year's result.
  7. “Résultat consolidé” is an issuer-specific line, not mapped to a shared definition: The year's consolidated result, group share, shown within equity.
  8. “Intérêts minoritaires dans les réserves” is an issuer-specific line, not mapped to a shared definition: Note 10: minority interests in reserves, printed outside the equity total.
  9. “Intérêts minoritaires dans le résultat” is an issuer-specific line, not mapped to a shared definition: Note 10: minority interests in the year's result, printed outside the equity total.
  10. “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 14.

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingsource limitationsFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Résultat net après modifications comptables1 (54,615,035) (44,400,419)2 (39,309,786)
Autres ajustements3 2,347,240 (121) Not reported in this filing4
*Part revenant aux intérêts minoritaires5 (215) (121) (1)
*Amortissements et provisions6 11,593,342 9,791,900 12,969,291
- Stocks7 20,428,948 1,247,071 10,652,477
- Créances clients8 (10,003,376) 10,262,617 28,027,137
- Autres actifs9 988,926 (31,638) 1,011,607
- Fournisseurs et autres dettes10 33,566,752 19,727,161 (710,057)
Résorptions subvention11 (12,748) (53,837) (53,837)
Total des flux de trésorerie liés aux opérations d'exploitation 4,293,835 (3,457,387)12 12,586,833
Décaissements suite acquisitions d'immobilisations corporelles et incorporelles (1,878,478) (1,907,268) (1,598,413)
Décaissements suite acquisitions d'immobilisations financières13 (102,757) (57,857) (579,474)
Total des flux de trésorerie liés aux opérations d'investissement14 (1,981,235) (1,965,125) (2,177,887)
Encaissements suite déblocage emprunts 8,580,684 Not reported in this filing15 Not reported in this filing16
Remboursement d'emprunts (8,809,040) (2,513,299) (16,226,320)
Total des flux de trésorerie liés aux opérations de (228,356) 3,494,201 (15,826,320)
Variation de trésorerie 2,084,244 (1,928,311)17 (5,417,374)
Trésorerie au début de l'exercice 4,392,979 6,321,290 11,738,664
Trésorerie à la clôture de l'exercice 6,477,223 4,392,979 6,321,290
Encaissement suite à l'émission d'actions18 Not reported in this filing19 6,007,500 400,000
*Reprise de provisions20 Not reported in this filing21 Not reported in this filing22 (3,522,343)
Notes and alternative reported figures (22)
  1. “Résultat net après modifications comptables” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect method: the group's net result.
  2. Audited financial statements dated 2025-07-02 prints -44 400 661 (units, p5) for this line and year.
  3. “Autres ajustements” is an issuer-specific line, not mapped to a shared definition: Operating activities: other adjustments (printed as a separate item, not a subtotal of the starred items).
  4. Not reported in this filing: The line 'Autres ajustements' in the FY2024 'Etat de flux de trésorerie consolidé' (p5) is printed as a heading over the starred adjustment lines and carries no amount: both the 31-déc-24 and 31-déc-23 columns are blank (p5). Blank recorded as not reported, not as nil. Checked on the page image.
  5. “*Part revenant aux intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Operating activities adjustment.
  6. “*Amortissements et provisions” is an issuer-specific line, not mapped to a shared definition: Operating activities adjustment.
  7. “- Stocks” is an issuer-specific line, not mapped to a shared definition: Working-capital change: inventories.
  8. “- Créances clients” is an issuer-specific line, not mapped to a shared definition: Working-capital change: trade receivables.
  9. “- Autres actifs” is an issuer-specific line, not mapped to a shared definition: Working-capital change: other assets.
  10. “- Fournisseurs et autres dettes” is an issuer-specific line, not mapped to a shared definition: Working-capital change: suppliers and other payables.
  11. “Résorptions subvention” is an issuer-specific line, not mapped to a shared definition: Operating activities: release of investment subsidies.
  12. Audited financial statements dated 2025-07-02 prints -3 457 507 (units, p5) for this line and year.
  13. “Décaissements suite acquisitions d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  14. Printed under different labels across filings: “Total des flux de trésorerie liés aux opérations d'investissement”; “Total des flux de trésorerie liés aux opérations d’investissement”.
  15. Not reported in this filing: The line 'Encaissements suite déblocage emprunts' in the FY2025 cash-flow statement (p5) carries a 2025 amount only (8 580 684); the 31-déc-24 column is blank (p5). Blank recorded as not reported, not as nil. Checked on the page image.
  16. Not reported in this filing: The line 'Encaissements suite déblocage emprunts' in the FY2024 cash-flow statement (p5) carries no amount: the 31-déc-23 column is blank (as is 31-déc-24). Blank recorded as not reported, not as nil. Checked on the page image.
  17. Audited financial statements dated 2025-07-02 prints -1 928 431 (units, p5) for this line and year.
  18. “Encaissement suite à l'émission d'actions” is an issuer-specific line, not mapped to a shared definition: Financing activities: proceeds of the share issue (2024 only).
  19. Not reported in this filing: The line 'Encaissement suite à l'émission d'actions' in the FY2025 cash-flow statement (p5) carries a 2024 amount only (6 007 500); the 31-déc-25 column is blank (p5). Blank recorded as not reported, not as nil. Checked on the page image.
  20. “*Reprise de provisions” is an issuer-specific line, not mapped to a shared definition: Operating activities adjustment (2023 only).
  21. Not reported in this filing: The line '*Reprise de provisions' in the FY2025 cash-flow statement (p5) carries no amount: the 31-déc-25 column is blank (both columns are blank). Blank recorded as not reported, not as nil. Checked on the page image.
  22. Not reported in this filing: The line '*Reprise de provisions' in the FY2025 cash-flow statement (p5) carries no amount: the 31-déc-24 column is blank (both columns are blank). Blank recorded as not reported, not as nil. Checked on the page image.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingsource limitationsFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Profit / (loss) attributable to shareholders (TND units)2 (54,615,035) (44,400,419)1 (39,309,786)
Notes and alternative reported figures (2)
  1. Audited financial statements dated 2025-07-02 prints -44 400 661 (units, p4) for this line and year.
  2. Profit / (loss) attributable to shareholders: printed as “RESULTAT NET REVENANT A LA SOCIETE CONSOLIDANTE”.

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.

  • Avis de sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: Co-commissaires aux comptes Auditing, Advisory, Assistance & Accounting (Wadï TRABELSI) and P\ HLB GSAudit&Advisory (Ghazi HANTOUS), unmodified opinion

    Auditor's sign-off: Wadï TRABELSI; Ghazi HANTOUS

    Final status: The published notice reproduces the co-commissaires aux comptes' report on the consolidated statements (PDF pp21-24), dated 'Tunis, le 10 Septembre 2026' and closed with the firms' and auditors' printed names only (Auditing, Advisory, Assistance & Accounting, Wadï TRABELSI; P\ HLB GSAudit&Advisory, Ghazi HANTOUS; PDF p24, page image: no signature). Note 29 (PDF p20) states the statements were 'arrêtés par le Conseil d'Administration du 03 Septembre 2026'; no signed board approval page is printed.

    Document date
    10 Sep 2026
    Auditor's report
    10 Sep 2026
    Board approval
    3 Sep 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND units (printed “exprimé en Dinar tunisien”)
    • Cash-flow lines printed without amounts in either year (Plus-value cession des immobilisations, Reprise de provisions, Résorptions des autres actifs non courants, Décaissements suite acquisitions d'autres actifs non courants, Encaissements sur cessions d'immobilisations, Encaissements sur sorties d'immobilisations financières, Encaissements suite sorties des placements, Décaissements liés aux placements, Encaissements de subventions) are not transcribed. 'Encaissements suite déblocage emprunts' prints only a 2025 amount and 'Encaissement suite à l'émission d'actions' only a 2024 amount (blank cells, not dashes).
    • Minority interests (réserves 598; 2024: 719; résultat -215; 2024: -121) are printed after 'TOTAL DES CAPITAUX PROPRES AVANT AFFECTATION' and outside any equity total; no total equity including minorities is printed. TOTAL DES CAPITAUX PROPRES ET PASSIFS = group equity + minority lines + total liabilities (differs from the components by 1 in 2025, rounding).
    • Minus signs printed displaced into the neighbouring column on p4: 'Charges financières nettes -28 702 819- 25 765 897', 'Impôts exigibles -627 200- 433 300' and 'Part revenant aux intérêts minoritaires -215 - 121'. Read as -28 702 819 / -25 765 897, -627 200 / -433 300 and -215 / -121 (2024 amounts through 'interpreted'); the printed subtotals confirm each sign. The balance sheet's net amounts are unaffected.
    • Trésorerie in the cash-flow statement (6 477 223; 2024: 4 392 979) is liquidités (9 407 556; 2024: 8 918 142) less bank overdrafts (2 930 333; 2024: 4 525 163) per note 26 (PDF p17); the overdraft is part of 'Concours bancaires et autres passifs financiers' and is not printed on the face of the balance sheet, so the cash continuity checks fail as expected.
    Technical details
    File
    24 pages, with a text layer
    SHA-256
    9d620a29d88fa9590174083850a0253effa70091e884fff0837e39d279186700
    Entity as printed
    GROUPE ALKIMIA (Société Chimique ALKIMIA SA and subsidiaries)
    Exchange copy
    retrieved 2026-10-08T18:08:37Z

  • Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024

    Year ended 31 December 2024 · Audited financial statements · final status not established

    Audit: Co-commissaires aux comptes Auditing, Advisory, Assistance & Accounting (Wadï TRABELSI) and P\ HLB GSAudit&Advisory (Ghazi HANTOUS), unmodified opinion · includes a material-uncertainty paragraph

    Auditor's sign-off: Wadï TRABELSI; Ghazi HANTOUS

    Final status: The published notice reproduces the co-commissaires aux comptes' report on the consolidated statements (PDF pp21-24), dated 'Tunis, le 02 Juillet 2025' and closed with the firms' and auditors' printed names only (Auditing, Advisory, Assistance & Accounting, Wadï TRABELSI; P\ HLB GSAudit&Advisory, Ghazi HANTOUS; PDF p24, page image: no signature). Note 30 (PDF p19) states the statements were 'arrêtés par le Conseil d'Administration du 25 juin 2025'; no signed board approval page is printed. The notice (p1) says the statements will be submitted to the ordinary general meeting of 29 July 2025.

    Document date
    2 Jul 2025
    Auditor's report
    2 Jul 2025
    Board approval
    25 Jun 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    consolidated statements · TND units (printed “exprimé en Dinar tunisien”)
    • Bilan p3: the 2023 'Total des capitaux propres avant résultat de l'exercice' is printed '126 343 815' without a minus sign (page image), whereas its components (19 472 530 - 145 882 930 + 66 585) and the total after the result (-165 653 600 = x - 39 309 785) give -126 343 815. Kept as printed; the equity-before-result and group-equity checks for 2023 fail for this reason.
    • Etat de flux de trésorerie p5: the 2023 operating items (including '*Reprise de provisions' -3 522 343, printed in the 2023 column) sum to 9 064 488, against the printed total 12 586 833 (which equals the sum without the reversal line, within 2). The 2024 items sum to -3 457 508 against -3 457 507 printed (rounding). Opening trésorerie 2024 (6 321 290) plus the printed variation (-1 928 431) gives 4 392 859, against the printed closing trésorerie 4 392 979 (difference 120; note 26 also gives 4 392 979). Kept as printed.
    • The 2024 'Résultat consolidé' in the bilan (-44 400 419, also cited by the auditors, p21) differs from 'RESULTAT NET REVENANT A LA SOCIETE CONSOLIDANTE' in the état de résultat (-44 400 661, p4) and the cash-flow starting line (-44 400 661, p5) by 242. 'Intérêts minoritaires dans le résultat' 2023 is printed '1' in the bilan and '- 1' in the état de résultat. Kept as printed.
    • Minority interests (réserves 719; 2023: 721; résultat -121; 2023: 1) are printed after 'TOTAL DES CAPITAUX PROPRES AVANT AFFECTATION' and outside any equity total; no total equity including minorities is printed. Cash-flow lines printed without amounts in either year (Plus-value cession, Autres ajustements heading, Résorptions des autres actifs non courants, acquisitions of other non-current assets, disposals, placements, subsidies, 'Encaissements suite déblocage emprunts') are not transcribed. Revenue amounts are printed on the line above the 'Revenus' label (p4).
    • Minus signs printed apart from the digits on p3-p4 (Réserves consolidées 2023 '- 145 882 930'; Résultat consolidé '- 44 400 419' and '- - 39 309 785' (two minus signs printed in the 2023 cell); TOTAL DES CAPITAUX PROPRES AVANT AFFECTATION 2023 '- 165 653 600'; Intérêts minoritaires dans le résultat 2024 '- 121'; Variation des stocks 2023 '- 8 472 431'; Charges financières nettes '- 25 765 897- 31 265 721'; Impôts exigibles '- 433 300 - 581 346'; Part revenant aux intérêts minoritaires '- 121 - 1'). Each is read as one negative amount through 'interpreted'; the printed subtotals confirm the signs. The intangible-assets net amount for 2023 is printed '7531' without a thousands space.
    • Trésorerie in the cash-flow statement (4 392 979; 2023: 6 321 290) is cash less bank overdrafts (4 525 163; 2023: 2 528 697) per note 26 (PDF p17); the overdraft is part of 'Concours bancaires et autres passifs financiers' and not printed on the face of the balance sheet, so the cash continuity checks fail as expected.
    • The 2023 comparative columns are restated for the change in consolidation scope (Alkimia Commerciale), per the auditors' observation (p22); the column headings do not mark them as restated.
    Technical details
    File
    24 pages, with a text layer
    SHA-256
    77f137a0142cbb4706fb04f118a84103f85407cecb70c0111db4e728f1a313d6
    Entity as printed
    GROUPE ALKIMIA (Société Chimique ALKIMIA SA and subsidiaries)
    Exchange copy
    retrieved 2026-10-08T19:33:20Z

Data notes

  • Charges financières nettes — Printed '- 25 765 897'; read as '-25765897'. Printed '- 25 765 897' in the 2024 column with its minus sign set apart (the issuer's layout prints it after the 2025 amount); read as one negative amount with the same digits, as the page image and the printed subtotal confirm. (Avis de sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2025, p4)
  • Impôts exigibles — Printed '- 433 300'; read as '-433300'. Printed '- 433 300' in the 2024 column with its minus sign set apart (the issuer's layout prints it after the 2025 amount); read as one negative amount with the same digits, as the page image and the printed subtotal confirm. (Avis de sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2025, p4)
  • Part revenant aux intérêts minoritaires — Printed '- 121'; read as '-121'. Printed '- 121' in the 2024 column with its minus sign set apart (the issuer's layout prints it after the 2025 amount); read as one negative amount with the same digits, as the page image and the printed subtotal confirm. (Avis de sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2025, p4)
  • Réserves consolidées — Printed '- 145 882 930'; read as '-145882930'. Printed '- 145 882 930' with the minus sign set apart from the digits (text layer and page image, p3); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p3)
  • Résultat consolidé — Printed '- 44 400 419'; read as '-44400419'. Printed '- 44 400 419' with the minus sign set apart from the digits (text layer and page image, p3); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p3)
  • Résultat consolidé — Printed '- 39 309 785'; read as '-39309785'. Printed '- 39 309 785' with the minus sign set apart from the digits (text layer and page image, p3); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p3)
  • TOTAL DES CAPITAUX PROPRES AVANT AFFECTATION — Printed '- 165 653 600'; read as '-165653600'. Printed '- 165 653 600' with the minus sign set apart from the digits (text layer and page image, p3); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p3)
  • Intérêts minoritaires dans le résultat — Printed '- 121'; read as '-121'. Printed '- 121' with the minus sign set apart from the digits (text layer and page image, p3); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p3)
  • Variation des stocks de produits finis et encours — Printed '- 8 472 431'; read as '-8472431'. Printed '- 8 472 431' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p4)
  • Charges financières nettes — Printed '- 25 765 897'; read as '-25765897'. Printed '- 25 765 897' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p4)
  • Charges financières nettes — Printed '- 31 265 721'; read as '-31265721'. Printed '- 31 265 721' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p4)
  • Impôts exigibles — Printed '- 433 300'; read as '-433300'. Printed '- 433 300' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p4)
  • Impôts exigibles — Printed '- 581 346'; read as '-581346'. Printed '- 581 346' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p4)
  • Part revenant aux intérêts minoritaires — Printed '- 121'; read as '-121'. Printed '- 121' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p4)
  • Part revenant aux intérêts minoritaires — Printed '- 1'; read as '-1'. Printed '- 1' with the minus sign set apart from the digits (text layer and page image, p4); read as one negative amount with the same digits. (Avis des sociétés — Etats financiers consolidés, Société Chimique ALKIMIA, arrêtés au 31 décembre 2024, p4)

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