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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

Almarys

No ticker printed · Stock Exchange of Mauritius · Consolidated statements

On this page
Company details
Legal name
Almarys 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 2026 · 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 2026 figures come from it.
Full wording and sources

  • Auditor's report, year to 2025-06-30: qualified opinion ('except for')

    The auditor gives a qualified ('except for') opinion: apart from the matters it names, the statements are presented fairly. Figures are shown as printed; those affected by the named matters may be misstated. The auditor (Ernst & Young, Mauritius) gave a qualified opinion on Almarys Limited's consolidated and separate financial statements for the year ended 30 June 2025. Except for the possible effects of one matter, the auditor found they give a true and fair view. The matter: the associate Swan General Limited was accounted for using unaudited financial information, so the auditor could not verify its carrying amount (Rs 2.6 billion in 2025; Rs 2.4 billion in 2024), the Group's share of its profit or its share of other comprehensive income, for both 2025 and 2024. Figures are shown as published. (auditor's report, PDF p29; verified on the page images 2026-10-08)

    Source: Almarys Annual Report 2025, p29 (dated 2025-09-30)

  • Published summary of audited statements for 2026: final status not established

    Summary communiqué published by the Board of Almarys Limited ('The Board of Directors of Almarys Limited accepts full responsibility for the accuracy of the information contained in this communiqué', p1), issued 'By order of the Board' by ER Secretarial Services Limited, Company Secretary, dated 30 September 2026 (typeset, no signature; page image p1). No auditor's report on the summary is printed and no auditor is named; no board approval date for the underlying statements is printed.

    Source: Abridged audited financial statements for the year ended 30 June 2026 (dated 2026-09-30)

  • 2026: 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 for the year ended 30 June 2026 have been extracted from the annual consolidated financial statements.' (p1) No auditor's report on the summary is printed; the summary states that 'The abridged audited financial statements for the year ended 30 June 2026 have been extracted from the annual consolidated financial statements.' and 'The condensed financial statements are issued pursuant to Listing Rule 12.14 and section 88 of the Securities Act 2005.' (p1) Condensed statements of profit or loss and other comprehensive income, cash flows (five condensed operating/investing/financing lines), financial position (condensed: one line each for current assets, non-current liabilities and current liabilities) and changes in equity (p1). No notes; no expense analysis between revenue and the operating loss; no total liabilities line; only diluted EPS (continuing and discontinued) is printed.

    Source: Abridged audited financial statements for the year ended 30 June 2026 (dated 2026-09-30)

  • Revenue

    MUR 128 million

    128,111 MUR thousands · p1

    Change not shown.

  • Operating profit / (loss)

    Not reported in this filing

  • Profit / (loss) for the year

    MUR 1.27 billion

    1,274,410 MUR thousands · p1

    Change not shown.

  • Total assets

    MUR 19.1 billion

    19,129,325 MUR thousands · p1

    Change not shown.

  • Total equity

    MUR 16.8 billion

    16,789,485 MUR thousands · p1

    Change not shown.

  • Cash from operations

    MUR 66.1 million

    66,138 MUR thousands · p1

    Change not shown.

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.

Not shown: the two years come from different filings.

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 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY to 30 Jun 2025 — annual report, signed / final; reported for the year · source
    • Auditor's report, year to 2025-06-30: qualified opinion ('except for'). The auditor gives a qualified ('except for') opinion: apart from the matters it names, the statements are presented fairly. Figures are shown as printed; those affected by the named matters may be misstated. The auditor (Ernst & Young, Mauritius) gave a qualified opinion on Almarys Limited's consolidated and separate financial statements for the year ended 30 June 2025. Except for the possible effects of one matter, the auditor found they give a true and fair view. The matter: the associate Swan General Limited was accounted for using unaudited financial information, so the auditor could not verify its carrying amount (Rs 2.6 billion in 2025; Rs 2.4 billion in 2024), the Group's share of its profit or its share of other comprehensive income, for both 2025 and 2024. Figures are shown as published. (auditor's report, PDF p29; verified on the page images 2026-10-08)
  • FY to 30 Jun 2024 — annual report, signed / final; comparative in the FY to 30 Jun 2025 filing · source

Income statement

Income statement, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — annual report (signed / final), as reported for the year; FY to 30 Jun 2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearsource limitationsFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing
Revenue1 128,111 30,606 26,132
Operating loss before fair value gain on investment properties2 (77,098) Not reported in this filing43 Not reported in this filing5
Fair value gain on revaluation of investment properties67 948,472 –8 (709)
Profit on disposal of land9 504 Not reported in this filing1110 Not reported in this filing12
Share of profit of associated company13 523,136 903,310 785,892
Finance costs (120,210) (122,376) (122,233)
Profit before taxation 1,274,804 600,894 516,940
Taxation (394) (87) (7,460)
Profit for the year from continuing operations14 1,274,410 Not reported in this filing1615 Not reported in this filing17
Profit from discontinued operations, net of taxation18 –19 Not reported in this filing2120 Not reported in this filing22
Profit for the year 1,274,410 4,158,374 3,777,720
Other comprehensive income for the year, net of tax23 78,776 861,148 1,119,070
Total comprehensive income for the year24 1,353,186 5,019,522 4,896,790
Equity holders of the company - from continuing operations25 1,274,410 Not reported in this filing2726 Not reported in this filing28
Equity holders of the company - from discontinued operations29 –30 Not reported in this filing2731 Not reported in this filing28
Non-controlling interests32 –30 1,586,605 1,677,064
Revenue from contracts with customers33 Not reported in this filing34 –35 –35
Rental income36 Not reported in this filing34 30,170 26,109
Interest and dividend income37 Not reported in this filing34 436 23
Other operating expenses Not reported in this filing38 (160,515) (151,958)
Administrative expenses Not reported in this filing38 (79,169) (34,233)
Increase of loss allowance on financial assets Not reported in this filing38 –8 –8
Operating (loss)/profit Not reported in this filing39 (209,078) (160,768)
Fair value gain on financial assets at fair value through profit or loss40 Not reported in this filing41 –42 –42
Profit on disposal of land, investment properties and investments43 Not reported in this filing44 29,038 14,049
Profit for the year from continuing operations45 Not reported in this filing46 600,807 509,480
Profit for the year from discontinued operations47 Not reported in this filing48 3,557,567 3,268,240
  1. Printed “-”, read as nil: subtotal_arithmetic: is.operating_profit.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
  3. Printed “-”; reading unresolved, so no amount is shown. Printed dash; no printed subtotal confirms a nil reading.
  4. Printed “-”, read as nil: subtotal_arithmetic: is.revenue.
  5. Printed “-”, read as nil: subtotal_arithmetic: is.profit_before_tax.
Notes and alternative reported figures (43)
  1. Printed under different labels across filings: “Revenue”; “Revenue (unlabelled subtotal)”.
  2. “Operating loss before fair value gain on investment properties” is an issuer-specific line, not mapped to a shared definition: Condensed subtotal printed in the summary; the lines between revenue and it are not printed.
  3. Published summary of audited statements dated 2026-09-30 presents this line for this year: (209,078) (p1). Not shown in this column, which follows one filing's presentation.
  4. Not reported in this filing: Not reported: the Group statement of profit or loss (p33, checked on the page image) has no subtotal before the fair value gain; 'Fair value gain on investment properties' ('-') sits inside the expenses block and the first subtotal is 'Operating (loss)/profit' ((209,078)), shown in the row 'Operating profit'.
  5. Not reported in this filing: Not reported: the Group statement of profit or loss (p33, checked on the page image) has no subtotal before the fair value gain; 'Fair value gain on investment properties' ((709)) sits inside the expenses block and the first subtotal is 'Operating (loss)/profit' ((160,768)), shown in the row 'Operating profit'.
  6. “Fair value gain on revaluation of investment properties” is an issuer-specific line, not mapped to a shared definition: Note 6: within operating profit.
  7. Printed under different labels across filings: “Fair value gain on investment properties”; “Fair value gain on revaluation of investment properties”.
  8. “Profit on disposal of land” is an issuer-specific line, not mapped to a shared definition: Printed line.
  9. Published summary of audited statements dated 2026-09-30 presents this line for this year: 29,038 (p1). Not shown in this column, which follows one filing's presentation.
  10. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit on disposal of land, investment properties and investments' (29,038, p33), shown in the row 'Profit on disposal of land, investment properties and investments'.
  11. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit on disposal of land, investment properties and investments' (14,049, p33), shown in the row 'Profit on disposal of land, investment properties and investments'.
  12. Printed under different labels across filings: “Share of profit of associated company”; “Share of profit recognised of associated companies and jointly controlled entities, net of tax”.
  13. “Profit for the year from continuing operations” is an issuer-specific line, not mapped to a shared definition: Subtotal: continuing operations.
  14. Published summary of audited statements dated 2026-09-30 presents this line for this year: 600,807 (p1). Not shown in this column, which follows one filing's presentation.
  15. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit for the year from continuing operations' (600,807, p33), shown in the row 'Profit for the year from continuing operations' (native.co_ybk2dc0s6fz9.profit_continuing).
  16. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit for the year from continuing operations' (509,480, p33), shown in the row 'Profit for the year from continuing operations' (native.co_ybk2dc0s6fz9.profit_continuing).
  17. “Profit from discontinued operations, net of taxation” is an issuer-specific line, not mapped to a shared definition: IFRS 5: businesses transferred under the Scheme of Arrangement (comparative only).
  18. Published summary of audited statements dated 2026-09-30 presents this line for this year: 3,557,567 (p1). Not shown in this column, which follows one filing's presentation.
  19. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit for the year from discontinued operations' (3,557,567, p33), shown in the row 'Profit for the year from discontinued operations' (native.co_ybk2dc0s6fz9.profit_discontinued).
  20. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit for the year from discontinued operations' (3,268,240, p33), shown in the row 'Profit for the year from discontinued operations' (native.co_ybk2dc0s6fz9.profit_discontinued).
  21. Printed under different labels across filings: “Other comprehensive income for the year, net of tax”; “Other comprehensive income/(loss) for the year, net of tax”.
  22. Printed under different labels across filings: “Total comprehensive income for the year”; “Total comprehensive income/(loss) for the year”.
  23. “Equity holders of the company - from continuing operations” is an issuer-specific line, not mapped to a shared definition: Attribution of profit.
  24. Published summary of audited statements dated 2026-09-30 presents this line for this year: 286,727 (p1). Not shown in this column, which follows one filing's presentation.
  25. Not reported in this filing: Not reported: the Group statement of profit or loss (p33, checked on the page image) prints a single 'Owners of the company' line under 'Profit attributable to:' (2,571,769), shown in its own row, with no continuing/discontinued split. (Note 38 on p105 shows the split only as EPS inputs.)
  26. Not reported in this filing: Not reported: the Group statement of profit or loss (p33, checked on the page image) prints a single 'Owners of the company' line under 'Profit attributable to:' (2,100,656), shown in its own row, with no continuing/discontinued split. (Note 38 on p105 shows the split only as EPS inputs.)
  27. “Equity holders of the company - from discontinued operations” is an issuer-specific line, not mapped to a shared definition: Attribution of profit.
  28. Published summary of audited statements dated 2026-09-30 presents this line for this year: 2,285,042 (p1). Not shown in this column, which follows one filing's presentation.
  29. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit.
  30. “Revenue from contracts with customers” is an issuer-specific line, not mapped to a shared definition: Note 30(b): dashes in the Group columns.
  31. Not reported in this filing: Not reported separately: the condensed statement of profit or loss (p1, checked on the page image) prints a single 'Revenue' line (128,111 for 2026) with no breakdown.
  32. “Rental income” is an issuer-specific line, not mapped to a shared definition: Note 30(b): revenue line.
  33. “Interest and dividend income” is an issuer-specific line, not mapped to a shared definition: Note 30(b): revenue line.
  34. Not reported in this filing: Not reported separately: the condensed statement of profit or loss (p1, checked on the page image) has no expense lines; it goes from 'Revenue' (128,111) directly to 'Operating loss before fair value gain on investment properties' ((77,098)) for 2026.
  35. Not reported in this filing: Not printed in the summary publication.
  36. “Fair value gain on financial assets at fair value through profit or loss” is an issuer-specific line, not mapped to a shared definition: Note 11(c).
  37. Not reported in this filing: Not reported: the condensed statement of profit or loss (p1, checked on the page image) has no fair value gain on financial assets at fair value through profit or loss line; the only fair value line is 'Fair value gain on revaluation of investment properties' (948,472).
  38. “Profit on disposal of land, investment properties and investments” is an issuer-specific line, not mapped to a shared definition: Note 32.
  39. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit on disposal of land' (504 for 2026; 29,038 for 2025, p1), shown in the row 'Profit on disposal of land'.
  40. “Profit for the year from continuing operations” is an issuer-specific line, not mapped to a shared definition: Continuing operations after tax.
  41. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit for the year from continuing operations' (1,274,410 for 2026, p1), shown in the row 'Profit for the year from continuing operations' (native.co_ybk2dc0s6fz9.profit_continuing_operations).
  42. “Profit for the year from discontinued operations” is an issuer-specific line, not mapped to a shared definition: Note 49(a).
  43. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Profit from discontinued operations, net of taxation' ('-' for 2026; 3,557,567 for 2025, p1), shown in the row 'Profit from discontinued operations, net of taxation'.

Balance sheet

Balance sheet, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — annual report (signed / final), as reported for the year; FY to 30 Jun 2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearsource limitationsFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing
Property, plant and equipment 714,433 14,061,716 37,851,972
Investment properties 15,403,762 1,083,600 27,688,205
Investments in associated company1 1,991,363 1,862,904 13,311,096
Other non-current assets2 750,884 Not reported in this filing43 Not reported in this filing4
Non-current assets (unlabelled subtotal) 18,860,442 17,519,370 82,381,193
Current assets5 268,883 165,213 16,246,008
Assets classified as held for distribution67 –8 89,112,831 –8
Total assets 19,129,325 106,797,414 98,781,931
Equity holders' interests - continuing operations9 16,789,485 Not reported in this filing1110 Not reported in this filing12
Equity holders' interests - discontinued operations13 –14 Not reported in this filing1615 Not reported in this filing17
Non-controlling interests –14 19,234,547 18,721,697
Total equity 16,789,485 56,869,496 53,332,513
Non-current liabilities18 2,205,415 2,251,833 33,344,611
Current liabilities19 134,425 75,370 12,104,807
Liabilities directly associated with the assets held for distribution20 –21 47,600,715 –22
Total equity and liabilities 19,129,325 106,797,414 98,781,931
Intangible assets Not reported in this filing23 425,756 1,922,429
Investments in subsidiary companies24 Not reported in this filing23 –25 –25
Investments in jointly controlled entities26 Not reported in this filing23 –25 34,383
Financial assets at fair value through other comprehensive income Not reported in this filing23 7,780 811,036
Other financial assets at amortised cost27 Not reported in this filing23 249 106,219
Loans and advances28 Not reported in this filing23 –25 430,800
Deferred tax assets Not reported in this filing23 66,460 179,222
Deferred rent assets29 Not reported in this filing23 10,905 8,631
Employee benefits assets30 Not reported in this filing23 –25 37,200
Inventories Not reported in this filing31 –32 4,868,527
Consumable biological assets33 Not reported in this filing31 –32 423,431
Loans and advances34 Not reported in this filing31 –32 422,700
Trade and other receivables Not reported in this filing31 12,759 3,112,119
Assets related to contracts with customers Not reported in this filing31 –32 145,629
Amounts receivable from group companies35 Not reported in this filing31 –32 –32
Other financial assets at amortised cost27 Not reported in this filing31 67,536 2,353,648
Financial assets at fair value through profit or loss36 Not reported in this filing31 –32 41,315
Cash at bank and in hand Not reported in this filing37 84,918 4,878,639
Non-current assets classified as held for sale38 Not reported in this filing39 –8 154,730
Stated capital Not reported in this filing40 3,607,987 3,607,987
Treasury shares41 Not reported in this filing40 (250,000) (250,000)
Fair value, revaluation and other reserves (continuing)42 Not reported in this filing40 11,919,269 20,036,745
Retained earnings (continuing) Not reported in this filing40 6,555,553 11,216,084
Reserves of disposal group held for distribution43 Not reported in this filing44 15,802,140 –45
Equity holders’ interests Not reported in this filing46 37,634,949 34,610,816
Borrowings Not reported in this filing47 2,004,133 30,159,555
Liabilities related to contracts with customers48 Not reported in this filing47 –49 289,800
Deferred tax liabilities Not reported in this filing47 –49 1,772,743
Employee benefits liabilities50 Not reported in this filing47 247,700 1,106,089
Deferred income51 Not reported in this filing47 –49 16,424
Trade and other payables Not reported in this filing52 75,370 6,157,198
Provisions Not reported in this filing52 –53 364,000
Liabilities related to contracts with customers Not reported in this filing52 –53 712,735
Amounts payable to group companies54 Not reported in this filing52 –53 –53
Current tax liabilities Not reported in this filing52 –53 112,151
Borrowings Not reported in this filing52 –53 4,552,475
Dividends payable Not reported in this filing52 –53 206,248
Total liabilities Not reported in this filing55 49,927,918 45,449,418
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity.
  3. Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity_and_liabilities.
  4. Printed “-”, read as nil: subtotal_arithmetic: bs.total_liabilities.
  5. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  6. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  7. Printed “-”, read as nil: subtotal_arithmetic: bs.equity_attributable_to_owners.
  8. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
  9. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (46)
  1. Printed under different labels across filings: “Investments in associated companies”; “Investments in associated company”.
  2. “Other non-current assets” is an issuer-specific line, not mapped to a shared definition: Condensed line in the summary.
  3. Published summary of audited statements dated 2026-09-30 presents this line for this year: 511,150 (p1). Not shown in this column, which follows one filing's presentation.
  4. Not reported in this filing: Not reported: the Group statement of financial position (p33, checked on the page image) prints every non-current asset line separately and has no 'Other non-current assets' residual line; that residual exists only in the FY2026 condensed statement.
  5. Printed under different labels across filings: “Current assets”; “Current assets (unlabelled subtotal)”.
  6. “Assets classified as held for distribution” is an issuer-specific line, not mapped to a shared definition: Note 49(b): disposal group held for distribution.
  7. Printed under different labels across filings: “Assets classified as held for distribution”; “Assets held for distribution (note 49(b))”.
  8. “Equity holders' interests - continuing operations” is an issuer-specific line, not mapped to a shared definition: Equity attributable to owners, continuing.
  9. Published summary of audited statements dated 2026-09-30 presents this line for this year: 21,832,809 (p1). Not shown in this column, which follows one filing's presentation.
  10. Not reported in this filing: Not reported: the Group statement of financial position (p33, checked on the page image) does not split equity holders' interests into continuing and discontinued operations; it prints 'Equity holders’ interests' (37,634,949), shown in the row 'Equity attributable to owners of the parent', with 'Reserves of disposal group held for distribution' (15,802,140) as one of its components.
  11. Not reported in this filing: Not reported: the Group statement of financial position (p33, checked on the page image) does not split equity holders' interests into continuing and discontinued operations; it prints 'Equity holders’ interests' (34,610,816), shown in the row 'Equity attributable to owners of the parent', with 'Reserves of disposal group held for distribution' ('-') as one of its components.
  12. “Equity holders' interests - discontinued operations” is an issuer-specific line, not mapped to a shared definition: Equity attributable to owners, disposal group.
  13. Published summary of audited statements dated 2026-09-30 presents this line for this year: 15,802,140 (p1). Not shown in this column, which follows one filing's presentation.
  14. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Reserves of disposal group held for distribution' (15,802,140 for 2025, p33), shown in the row 'Reserves of disposal group held for distribution'. The FY2026 condensed statement's 2025 comparative for 'Equity holders' interests - discontinued operations' (15,802,140) is the same amount.
  15. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Reserves of disposal group held for distribution' (the 2024 column prints '-', p33), shown in the row 'Reserves of disposal group held for distribution'. The FY2026 condensed statement's 2025 comparative for 'Equity holders' interests - discontinued operations' (15,802,140) is the same amount.
  16. Printed under different labels across filings: “Non-current liabilities”; “Non-current liabilities (unlabelled subtotal)”.
  17. Printed under different labels across filings: “Current liabilities”; “Current liabilities (unlabelled subtotal)”.
  18. “Liabilities directly associated with the assets held for distribution” is an issuer-specific line, not mapped to a shared definition: Note 49.
  19. Not reported in this filing: Not reported separately: the condensed statement of financial position (p1, checked on the page image) has no such line; its non-current asset lines are 'Property, plant and equipment', 'Investment properties', 'Investments in associated company' and 'Other non-current assets' (750,884 for 2026).
  20. “Investments in subsidiary companies” is an issuer-specific line, not mapped to a shared definition: Note 8: dashes in the Group columns.
  21. “Investments in jointly controlled entities” is an issuer-specific line, not mapped to a shared definition: Note 10.
  22. “Other financial assets at amortised cost” is an issuer-specific line, not mapped to a shared definition: Note 12.
  23. “Loans and advances” is an issuer-specific line, not mapped to a shared definition: Note 13: consumer finance business.
  24. “Deferred rent assets” is an issuer-specific line, not mapped to a shared definition: Note 23(b).
  25. “Employee benefits assets” is an issuer-specific line, not mapped to a shared definition: Note 25.
  26. Not reported in this filing: Not reported separately: the condensed statement of financial position (p1, checked on the page image) prints current assets as a single line, 'Current assets' (268,883 for 2026), with no breakdown.
  27. “Consumable biological assets” is an issuer-specific line, not mapped to a shared definition: Note 15.
  28. “Loans and advances” is an issuer-specific line, not mapped to a shared definition: Note 13.
  29. “Amounts receivable from group companies” is an issuer-specific line, not mapped to a shared definition: Note 18: dashes in the Group columns.
  30. “Financial assets at fair value through profit or loss” is an issuer-specific line, not mapped to a shared definition: Note 11(c): current assets.
  31. Not reported in this filing: Not reported separately: the condensed statement of financial position (p1, checked on the page image) prints current assets as a single line, 'Current assets' (268,883 for 2026), with no breakdown. The condensed cash-flow statement prints 'Closing cash and cash equivalents' (86,205), shown in its own row.
  32. “Non-current assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Note 19(b).
  33. Not reported in this filing: Not reported: the condensed statement of financial position (p1, checked on the page image) has no 'non-current assets classified as held for sale' line; it prints 'Assets classified as held for distribution' ('-' for 2026), shown in its own row.
  34. Not reported in this filing: Not reported separately: the condensed statement of financial position (p1, checked on the page image) prints equity only as 'Equity holders' interests - continuing operations' (16,789,485), 'Equity holders' interests - discontinued operations' ('-') and 'Non-controlling interests' ('-') for 2026, with no breakdown into stated capital, treasury shares, reserves or retained earnings.
  35. “Treasury shares” is an issuer-specific line, not mapped to a shared definition: Note 20(e): deducted from equity.
  36. “Fair value, revaluation and other reserves (continuing)”: mapping to a shared definition is uncertain. Printed 'Fair value, revaluation and other reserves (continuing)' (note 36): revaluation reserves included.
  37. “Reserves of disposal group held for distribution” is an issuer-specific line, not mapped to a shared definition: Equity reserves of the disposal group.
  38. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Equity holders' interests - discontinued operations' ('-' for 2026; 15,802,140 for 2025, p1), shown in the row 'Equity holders' interests - discontinued operations'.
  39. Not reported in this filing: Not reported: the condensed statement of financial position (p1, checked on the page image) has no total of equity holders' interests; it prints 'Equity holders' interests - continuing operations' (16,789,485) and '- discontinued operations' ('-') separately, then 'Total equity' (16,789,485) after 'Non-controlling interests' ('-').
  40. Not reported in this filing: Not reported separately: the condensed statement of financial position (p1, checked on the page image) prints non-current liabilities as a single line, 'Non-current liabilities' (2,205,415 for 2026), with no breakdown.
  41. “Liabilities related to contracts with customers” is an issuer-specific line, not mapped to a shared definition: Note 28.
  42. “Employee benefits liabilities”: mapping to a shared definition is uncertain. Printed 'Employee benefits liabilities' (note 25) among non-current liabilities.
  43. “Deferred income” is an issuer-specific line, not mapped to a shared definition: Note 24: non-current.
  44. Not reported in this filing: Not reported separately: the condensed statement of financial position (p1, checked on the page image) prints current liabilities as a single line, 'Current liabilities' (134,425 for 2026), with no breakdown.
  45. “Amounts payable to group companies” is an issuer-specific line, not mapped to a shared definition: Note 29: dashes in the Group columns.
  46. Not reported in this filing: Not printed in the summary publication: no total liabilities line (p1).

Cash flow

Cash flow, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — annual report (signed / final), as reported for the year; FY to 30 Jun 2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearsource limitationsFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing
Net cash flows from operations1 (51,940) Not yet collected from the source32 Not yet collected from the source4
Working capital changes5 118,137 Not reported in this filing76 Not reported in this filing7
Net cash flows from other operating activities & tax paid8 (59) Not reported in this filing109 Not reported in this filing11
Net cash flows from operating activities12 66,138 4,975,012 3,098,804
Net cash flows from investing activities13 (4,675,975) (2,596,937) (3,069,450)
Net cash flows from financing activities14 (172,767) (1,663,673) 101,685
Net movement in cash and cash equivalents15 (4,782,604) 714,402 131,039
Opening cash and cash equivalents16 4,866,149 4,187,326 4,003,908
Effects of exchange rate changes 2,660 (35,579) 52,379
Closing cash and cash equivalents17 86,205 4,866,149 4,187,326
Cash generated from operations Not reported in this filing18 5,161,234 3,236,310
Interest paid - consumer finance business19 Not reported in this filing20 (43,900) (31,100)
Interest received - consumer finance business21 Not reported in this filing20 157,300 120,000
Tax paid Not reported in this filing20 (299,622) (226,406)
Purchase of property, plant and equipment Not reported in this filing22 (1,149,697) (1,438,773)
Purchase of intangible assets Not reported in this filing22 (128,771) (121,356)
Purchase of investment properties23 Not reported in this filing22 (1,139,214) (1,714,942)
Purchase of shares in subsidiary companies24 Not reported in this filing22 –25 –25
Purchase of investments in associated companies26 Not reported in this filing22 (328,019) (10,540)
Purchase of financial assets at fair value through other comprehensive income27 Not reported in this filing22 (39,556) (300,485)
Disposal of subsidiaries28 Not reported in this filing22 –25 57,400
Acquisition of subsidiaries29 Not reported in this filing22 (75,900) (102,791)
Net cash acquired from amalgamation (note 26)30 Not reported in this filing22 171 –25
Proceeds from disposal of held for trading securities31 Not reported in this filing22 8,077 –25
Proceeds from disposal of investments in subsidiary companies32 Not reported in this filing22 –25 –25
Proceeds from disposal of financial assets at fair value through other comprehensive income33 Not reported in this filing22 35,925 13,638
Proceeds from disposal of property, plant and equipment Not reported in this filing22 100,482 452,144
Proceeds from disposal of investment properties34 Not reported in this filing22 1,050 1,900
Purchase of bearer biological assets35 Not reported in this filing22 (67,880) (51,357)
Payment of deferred consideration36 Not reported in this filing22 (10,100) –25
Capital reduction from investments37 Not reported in this filing22 25,458 28,668
Loans granted38 Not reported in this filing22 (12,409) (110,223)
Loans refunded39 Not reported in this filing22 103,002 147,058
Interest received Not reported in this filing22 71,900 72,598
Dividend received40 Not reported in this filing22 8,544 7,611
Acquisition of non-controlling interests41 Not reported in this filing42 (156,449) (388,334)
Issue of bond/debenture43 Not reported in this filing42 –44 2,724,651
Repayment of bond/debenture45 Not reported in this filing42 (173,500) –44
Capital reduction by subsidiary companies attributable to non-controlling shareholders46 Not reported in this filing42 (68,738) (19,637)
Proceeds from borrowings Not reported in this filing42 12,728,235 8,928,353
Payments on borrowings Not reported in this filing42 (10,176,036) (7,892,822)
Principal payments on lease liabilities Not reported in this filing42 (383,558) (314,801)
Interest paid47 Not reported in this filing42 (2,171,663) (2,094,466)
Dividends paid Not reported in this filing42 (659,132) (393,746)
Dividends paid by subsidiaries to non-controlling shareholders48 Not reported in this filing42 (602,832) (447,513)
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (46)
  1. “Net cash flows from operations” is an issuer-specific line, not mapped to a shared definition: Condensed line printed before 'Working capital changes'.
  2. Published summary of audited statements dated 2026-09-30 presents this line for this year: 5,231,508 (p1). Not shown in this column, which follows one filing's presentation.
  3. Not yet collected from the source: Not on the face: the Group statement of cash flows (p35, checked on the page image) starts operating activities at 'Cash generated from operations' (5,161,234, note 39(a)). Note 39(a) 'Cash generated from operations' (p106) prints the pre-working-capital amount only as an unlabelled subtotal after the adjustments (5,231,508 for 2025), followed by 'Changes in working capital:'. Unlabelled subtotal, so not recorded as a printed figure.
  4. Not yet collected from the source: Not on the face: the Group statement of cash flows (p35, checked on the page image) starts operating activities at 'Cash generated from operations' (3,236,310, note 39(a)). Note 39(a) 'Cash generated from operations' (p106) prints the pre-working-capital amount only as an unlabelled subtotal after the adjustments (4,318,858 for 2024), followed by 'Changes in working capital:'. Unlabelled subtotal, so not recorded as a printed figure.
  5. “Working capital changes” is an issuer-specific line, not mapped to a shared definition: Condensed line.
  6. Published summary of audited statements dated 2026-09-30 presents this line for this year: (70,274) (p1). Not shown in this column, which follows one filing's presentation.
  7. Not reported in this filing: Not reported: the Group statement of cash flows (p35, checked on the page image) has no working capital changes line; note 39(a) (p106) lists the individual working capital movements ('- inventories', '- trade and other receivables', etc.) with no total line before 'Cash generated from operations'.
  8. “Net cash flows from other operating activities & tax paid” is an issuer-specific line, not mapped to a shared definition: Condensed line.
  9. Published summary of audited statements dated 2026-09-30 presents this line for this year: (186,222) (p1). Not shown in this column, which follows one filing's presentation.
  10. Not reported in this filing: Not reported separately: the Group statement of cash flows (p35, checked on the page image) prints the items as separate lines, 'Interest paid - consumer finance business' ((43,900)), 'Interest received - consumer finance business' (157,300) and 'Tax paid' ((299,622)), each shown in its own row; there is no combined line.
  11. Not reported in this filing: Not reported separately: the Group statement of cash flows (p35, checked on the page image) prints the items as separate lines, 'Interest paid - consumer finance business' ((31,100)), 'Interest received - consumer finance business' (120,000) and 'Tax paid' ((226,406)), each shown in its own row; there is no combined line.
  12. Printed under different labels across filings: “Net cash flows from operating activities”; “Net cash generated from operating activities”.
  13. Printed under different labels across filings: “Net cash (used in)/generated from investing activities”; “Net cash flows from investing activities”.
  14. Printed under different labels across filings: “Net cash (used in)/generated from financing activities”; “Net cash flows from financing activities”.
  15. Printed under different labels across filings: “Net increase/(decrease) in cash and cash equivalents”; “Net movement in cash and cash equivalents”.
  16. Printed under different labels across filings: “At July 1,”; “Opening cash and cash equivalents”.
  17. Printed under different labels across filings: “At June 30,”; “Closing cash and cash equivalents”.
  18. Not reported in this filing: Not reported: the condensed statement of cash flows (p1, checked on the page image) has no cash generated from operations subtotal; it prints 'Net cash flows from operations' ((51,940)), 'Working capital changes' (118,137) and 'Net cash flows from other operating activities & tax paid' ((59)) for 2026, each shown in its own row, then 'Net cash flows from operating activities' (66,138).
  19. “Interest paid - consumer finance business” is an issuer-specific line, not mapped to a shared definition: Operating activities, note 33(b).
  20. Not reported in this filing: Not reported separately: the condensed statement of cash flows (p1, checked on the page image) prints a combined line 'Net cash flows from other operating activities & tax paid' ((59) for 2026), shown in its own row, with no breakdown.
  21. “Interest received - consumer finance business” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  22. Not reported in this filing: Not reported separately: the condensed statement of cash flows (p1, checked on the page image) prints investing activities as a single line, 'Net cash flows from investing activities' ((4,675,975) for 2026), with no breakdown.
  23. “Purchase of investment properties” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  24. “Purchase of shares in subsidiary companies” is an issuer-specific line, not mapped to a shared definition: Investing activities: dashes in the Group columns.
  25. “Purchase of investments in associated companies” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  26. “Purchase of financial assets at fair value through other comprehensive income” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  27. “Disposal of subsidiaries” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  28. “Acquisition of subsidiaries” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 43.
  29. “Net cash acquired from amalgamation (note 26)” is an issuer-specific line, not mapped to a shared definition: Investing activities (note 26).
  30. “Proceeds from disposal of held for trading securities” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  31. “Proceeds from disposal of investments in subsidiary companies” is an issuer-specific line, not mapped to a shared definition: Investing activities: dashes in the Group columns.
  32. “Proceeds from disposal of financial assets at fair value through other comprehensive income” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  33. “Proceeds from disposal of investment properties” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  34. “Purchase of bearer biological assets” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  35. “Payment of deferred consideration” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  36. “Capital reduction from investments” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  37. “Loans granted” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  38. “Loans refunded” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  39. “Dividend received” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  40. “Acquisition of non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  41. Not reported in this filing: Not reported separately: the condensed statement of cash flows (p1, checked on the page image) prints financing activities as a single line, 'Net cash flows from financing activities' ((172,767) for 2026), with no breakdown.
  42. “Issue of bond/debenture” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  43. “Repayment of bond/debenture” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  44. “Capital reduction by subsidiary companies attributable to non-controlling shareholders” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  45. “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid' in financing activities; the statement does not split borrowings and lease interest.
  46. “Dividends paid by subsidiaries to non-controlling shareholders” is an issuer-specific line, not mapped to a shared definition: Financing activities.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — annual report (signed / final), as reported for the year; FY to 30 Jun 2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearsource limitationsFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing
Profit / (loss) attributable to shareholders (MUR thousands)2 Not reported in this filing1 2,571,769 2,100,656
Shares in issue at year end (shares)53 415,963 thousand 415,963 thousand †4 374,996 thousand
† Note 4. Source status: this figure comes from published summary of audited statements “Abridged audited financial statements for the year ended 30 June 2026” (p1), whose final status is not established. The column's main source does not print this line.
Notes and alternative reported figures (4)
  1. Not reported in this filing: Not reported: the condensed statement (p1, checked on the page image) prints no total profit attributable to equity holders; it prints 'Equity holders of the company - from continuing operations' (1,274,410) and '- from discontinued operations' ('-') separately under 'Profit for the year attributable to:' and under 'Per share data', each shown in its own row.
  2. Profit / (loss) attributable to shareholders: printed as “Owners of the company”.
  3. Printed under different labels across filings: “Basic number of ordinary shares in issue ('000)”; “Basic number of ordinary shares in issue (‘000)”.
  4. Shares in issue at year end: printed as “Basic number of ordinary shares in issue ('000)”.

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.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
30 Jun 2025 Dividends paid (cash flow statement) Dividends paid (659,132) MUR thousands Annual report, p35
30 Jun 2024 Dividends paid (cash flow statement) Dividends paid (393,746) MUR thousands Annual report, p35

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 2026

    Year ended 30 June 2026 · 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 · no signature page in this document

    Final status: Summary communiqué published by the Board of Almarys Limited ('The Board of Directors of Almarys Limited accepts full responsibility for the accuracy of the information contained in this communiqué', p1), issued 'By order of the Board' by ER Secretarial Services Limited, Company Secretary, dated 30 September 2026 (typeset, no signature; page image p1). No auditor's report on the summary is printed and no auditor is named; no board approval date for the underlying statements is printed.

    Document date
    30 Sep 2026
    Auditor's report
    date not found in this document
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2026
    Basis
    consolidated statements · MUR thousands (printed “In MUR'000”)
    • The 2025 statement of financial position still holds the disposal group (assets held for distribution 89,112,831; liabilities 47,600,715 thousand) and non-controlling interests; in 2026 these are nil after the distribution under the scheme of arrangement (statement of changes in equity, p1).
    • 'The statement of profit or loss for the year ended 30 June 2025 has been restated for comparison. The comparative information has been re-presented to reflect the classification of businesses transferred under the Scheme of Arrangement as discontinued operations in accordance with IFRS 5.' (p1). Profit or loss comparatives are marked restated.
    • No auditor's report on the summary is printed; the summary states that 'The abridged audited financial statements for the year ended 30 June 2026 have been extracted from the annual consolidated financial statements.' and 'The condensed financial statements are issued pursuant to Listing Rule 12.14 and section 88 of the Securities Act 2005.' (p1)
    • Condensed statements of profit or loss and other comprehensive income, cash flows (five condensed operating/investing/financing lines), financial position (condensed: one line each for current assets, non-current liabilities and current liabilities) and changes in equity (p1). No notes; no expense analysis between revenue and the operating loss; no total liabilities line; only diluted EPS (continuing and discontinued) is printed.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    e77e08d9de46cd9579244a86b6b961b15ca12c8b545f79388beca16f13246e44
    Entity as printed
    Almarys Limited, Incorporated in the Republic of Mauritius, Business Registration No: C06004687
    Issuer copy
    retrieved 2026-10-08T19:13:51Z

  • Almarys Annual Report 2025

    Year ended 30 June 2025 · Annual report · signed / final

    Audit: Ernst & Young, Ebène, Mauritius, qualified opinion · signed

    Auditor's sign-off: Ernst & Young; Andre Lai Wan Loong, F.C.A., Licensed by FRC

    Final status: Independent auditor's report to the members of Almarys Limited (qualified opinion, PDF p29) closes with handwritten signatures above 'ERNST & YOUNG, Ebène, Mauritius' and 'ANDRE LAI WAN LOONG, F.C.A., Licensed by FRC', 'Date: 30 September 2025' (PDF p32, page image). The statements of financial position were approved and authorised for issue by the Board of Directors on September 30, 2025, with handwritten signatures of two directors (Hector Espitalier-Noël, Gilbert Espitalier-Noël) (PDF p33, printed p62, page image). The opinion is qualified: see the audit_qualification note.

    Document date
    30 Sep 2025
    Auditor's report
    30 Sep 2025
    Board approval
    30 Sep 2025
    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”)
    • The auditor (Ernst & Young, Mauritius) gave a qualified opinion on Almarys Limited's consolidated and separate financial statements for the year ended 30 June 2025. Except for the possible effects of one matter, the auditor found they give a true and fair view. The matter: the associate Swan General Limited was accounted for using unaudited financial information, so the auditor could not verify its carrying amount (Rs 2.6 billion in 2025; Rs 2.4 billion in 2024), the Group's share of its profit or its share of other comprehensive income, for both 2025 and 2024. Figures are shown as published. (auditor's report, PDF p29; verified on the page images 2026-10-08)
    • Basis: Basis for Qualified Opinion (PDF p29).
    • Qualified opinion (PDF p29): the equity accounting of the associate Swan General Limited (carrying amount Rs 2.6 billion at 30 June 2025 within assets held for distribution; Rs 2.4 billion at 30 June 2024) was based on unaudited financial information for the years ended 31 March 2024 and 2025; the auditor could not obtain sufficient appropriate evidence on its carrying amount, share of results and share of other comprehensive income.
    • At 30 June 2025 the disposal group held for distribution is presented in 'Assets held for distribution' (89 112 831 thousand), 'Liabilities directly associated with the assets held for distribution' (47 600 715 thousand) and 'Reserves of disposal group held for distribution' (15 802 140 thousand); the 2025 and 2024 balance sheets are therefore not comparable line by line.
    • Cash and cash equivalents at June 30 in the statement of cash flows (4 866 149; 2024: 4 187 326 thousand, note 39(c)) differ from 'Cash at bank and in hand' (84 918; 2024: 4 878 639 thousand); 2025 cash of the disposal group sits in assets held for distribution. Note 39(c) is not transcribed.
    • No total earnings per share is printed: only EPS from continuing operations (Rs 0.76; 2024: 1.36) and from discontinued operations (Rs 6.09; 2024: 4.24), note 38; basic or diluted is not stated.
    • The Group's 2024 profit-or-loss column is headed 'Restated*': comparative figures were reclassified to 'Profit for the year from discontinued operations' (note 49). The Group's 2024 cash-flow column is headed 'Restated'. These values are marked issuer_marked_restated. The 2024 statement of financial position is not restated.
    • Revenue is printed as an unlabelled subtotal under the heading 'Revenue:' (rental income and interest and dividend income for the Group); recorded as revenue from continuing operations.
    Technical details
    File
    132 pages, with a text layer
    SHA-256
    0a314b90d790bb0e19ae2e0f2dc55488cd1625d5b5425179014e050199e6b491
    Entity as printed
    Almarys Limited (the “Company”) and its subsidiaries (the “Group”); formerly ENL Limited (name changed after the special meeting of 4 September 2025, note 1)
    Issuer copy
    retrieved 2026-10-08T19:13:54Z

Data notes

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