Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 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
Ascencia
On this page
Company details
- Legal name
- Ascencia Limited
- Listing
- No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 30 June
Overview
Year ended 30 June 2025 · annual report, signed / final · source
-
Revenue
MUR 2.04 billion
2,036,065 MUR thousands · p52
+8.3% vs 2024
-
Operating profit / (loss)
MUR 1.78 billion
1,784,182 MUR thousands · p52
+5.8% vs 2024
-
Profit / (loss) for the year
MUR 1.17 billion
1,168,894 MUR thousands · p52
−1.6% vs 2024
-
Total assets
MUR 19.0 billion
18,958,761 MUR thousands · p52
+4.2% vs 2024
-
Total equity
MUR 11.2 billion
11,246,215 MUR thousands · p52
+6.1% vs 2024
-
Cash from operations
MUR 1.03 billion
1,030,237 MUR thousands · p53
−7.2% vs 2024
Large amounts are rounded for reading (MUR million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in MUR thousands unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY to 30 Jun 2025 — annual report, signed / final; reported for the year · source
- FY to 30 Jun 2024 — annual report, signed / final; comparative in the FY to 30 Jun 2025 filing · source
Income statement
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Rental income1 | 1,398,204 | 1,305,987 |
| Recoveries2 | 597,576 | 545,728 |
| Exhibitions and advertising3 | 40,285 | 27,574 |
| Gross rental income | 2,036,065 | 1,879,289 |
| Direct operating expenses arising from investment property4 | (677,729) | (597,095) |
| Net property income5 | 1,358,336 | 1,282,194 |
| Investment and other income6 | 4,111 | 7,586 |
| Administrative expenses | (217,155) | (195,148) |
| Expected credit losses on financial assets | (17,954) | (10,659) |
| Change in fair value of investment property7 | 656,844 | 602,344 |
| Profit from operations | 1,784,182 | 1,686,317 |
| Profit before interest and taxation8 | 1,784,182 | 1,686,317 |
| Finance income | 20,375 | 22,380 |
| Finance costs | (392,873) | (400,549) |
| Profit before tax | 1,411,684 | 1,308,148 |
| Tax charge | (242,790) | (119,652) |
| Profit for the year | 1,168,894 | 1,188,496 |
Notes and alternative reported figures (8)
- “Rental income” is an issuer-specific line, not mapped to a shared definition: Note 5(a): component of gross rental income.
- “Recoveries” is an issuer-specific line, not mapped to a shared definition: Note 5(a): service-charge and other recoveries from tenants.
- “Exhibitions and advertising” is an issuer-specific line, not mapped to a shared definition: Note 5(a).
- “Direct operating expenses arising from investment property”: mapping to a shared definition is uncertain. Printed 'Direct operating expenses arising from investment property' (note 6).
- “Net property income”: mapping to a shared definition is uncertain. Printed 'Net property income': gross rental income less direct property expenses.
- “Investment and other income”: mapping to a shared definition is uncertain. Printed 'Investment and other income' (note 5(b)).
- “Change in fair value of investment property” is an issuer-specific line, not mapped to a shared definition: Note 12: within profit from operations.
- “Profit before interest and taxation” is an issuer-specific line, not mapped to a shared definition: Printed subtotal, equal to profit from operations, before finance income and costs.
Balance sheet
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Investment property | 18,443,942 | 17,553,381 |
| Equipment1 | 61,973 | 51,881 |
| Non-current assets (unlabelled subtotal) | 18,505,915 | 17,605,262 |
| Trade receivables2 | 23,063 | 35,077 |
| Financial assets at amortised cost3 | 67,731 | 246,391 |
| Other assets4 | 134,576 | 122,321 |
| Tax receivable | 59,803 | 62,806 |
| Cash and cash equivalents | 167,673 | 125,295 |
| Current assets (unlabelled subtotal) | 452,846 | 591,890 |
| Total assets | 18,958,761 | 18,197,152 |
| Stated capital | 4,460,068 | 4,460,068 |
| Retained earnings | 6,786,147 | 6,138,680 |
| Total equity | 11,246,215 | 10,598,748 |
| Bank loans5 | 850,428 | 124,112 |
| Bonds6 | 748,970 | 1,481,260 |
| Redeemable notes7 | 4,747,103 | 4,745,055 |
| Deferred tax liabilities | 911,318 | 716,270 |
| Non-current liabilities (unlabelled subtotal) | 7,257,819 | 7,066,697 |
| Trade and other payables | 445,771 | 459,842 |
| Bank loans8 | 8,565 | 7,866 |
| Debentures9 | –10 | 63,204 |
| Amount payable to related companies11 | 391 | 795 |
| Current liabilities (unlabelled subtotal) | 454,727 | 531,707 |
| Total liabilities | 7,712,546 | 7,598,404 |
| Total equity and liabilities | 18,958,761 | 18,197,152 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (10)
- “Equipment”: mapping to a shared definition is uncertain. Printed 'Equipment' (note 13): the company's only property, plant and equipment line.
- “Trade receivables”: mapping to a shared definition is uncertain. Printed 'Trade receivables' (note 14); other assets are printed apart.
- “Financial assets at amortised cost” is an issuer-specific line, not mapped to a shared definition: Note 15: current assets.
- “Other assets” is an issuer-specific line, not mapped to a shared definition: Note 16: current assets.
- “Bank loans”: mapping to a shared definition is uncertain. Non-current bank loans only; bonds and redeemable notes (note 18) are printed apart.
- “Bonds” is an issuer-specific line, not mapped to a shared definition: Note 18: non-current.
- “Redeemable notes” is an issuer-specific line, not mapped to a shared definition: Note 18: non-current.
- “Bank loans”: mapping to a shared definition is uncertain. Current bank loans; debentures (note 18) are printed apart.
- “Debentures” is an issuer-specific line, not mapped to a shared definition: Note 18: current.
- “Amount payable to related companies” is an issuer-specific line, not mapped to a shared definition: Note 21: current.
Cash flow
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Cash generated from operations | 978,020 | 1,034,509 |
| Tax refund | 52,217 | 76,057 |
| Net cash generated from operating activities | 1,030,237 | 1,110,566 |
| Acquisition of Bareland1 | (28,120) | –2 |
| Expenditure on investment property3 | (150,571) | (437,767) |
| Purchase of equipment | (24,436) | (15,230) |
| Investment in financial assets at amortised cost4 | (461,000) | (230,000) |
| Redemption of financial assets at amortised cost5 | 657,000 | 430,000 |
| Interest received | –2 | 1,947 |
| Net cash used in investing activities | (7,127) | (251,050) |
| Proceeds from bank loans | 735,000 | 131,978 |
| Repayment of bank loans | (7,985) | –6 |
| Repayment of bonds7 | (735,000) | –6 |
| Redemption of debentures8 | (63,204) | (52,670) |
| Interest paid | (388,116) | (396,106) |
| Dividends paid | (521,427) | (501,934) |
| Net cash used in financing activities | (980,732) | (818,732) |
| Net increase in cash and cash equivalents | 42,378 | 40,784 |
| Cash and cash equivalents - opening | 125,295 | 84,511 |
| Cash and cash equivalents - closing | 167,673 | 125,295 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (6)
- “Acquisition of Bareland” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 12(b).
- “Expenditure on investment property” is an issuer-specific line, not mapped to a shared definition: Investing activities.
- “Investment in financial assets at amortised cost” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 15.
- “Redemption of financial assets at amortised cost” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 15.
- “Repayment of bonds” is an issuer-specific line, not mapped to a shared definition: Financing activities, note 23.
- “Redemption of debentures” is an issuer-specific line, not mapped to a shared definition: Financing activities, note 23.
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.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 30 Jun 2025 | Dividends paid (cash flow statement) | Dividends paid |
(521,427) | MUR thousands | Annual report, p53 |
| 30 Jun 2024 | Dividends paid (cash flow statement) | Dividends paid |
(501,934) | MUR thousands | Annual report, p53 |
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.
-
Ascencia Integrated Annual Report 2025
Year ended 30 June 2025 · Annual report · signed / final
Audit: Ernst & Young, Ebène, Mauritius, unmodified opinion · signed
Auditor's sign-off: Ernst & Young; Anjaala Ramkhelawon F.C.A., Licensed by FRC
Final status: Independent auditor's report to the members of Ascencia Limited (unmodified opinion, PDF p49) closes with a handwritten 'Ernst & Young' signature above 'ERNST & YOUNG, Ebène, Mauritius, Date: 18 September 2025.' and a handwritten signature above 'ANJAALA RAMKHELAWON F.C.A., Licensed by FRC' (PDF p51, printed p101, page image). The directors' report states the audited financial statements on pages 102-137 were approved by the Board of Directors on 18 September 2025, with handwritten signatures of Gilbert Espitalier-Noël (Chairman) and Joseph Marie Johan Pilot (Director) (PDF p49, printed p96, page image).
- Document date
- 18 Sep 2025
- Auditor's report
- 18 Sep 2025
- Board approval
- 18 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
- company statements · MUR thousands (printed “Rs'000”)
- 'Profit before interest and taxation' repeats 'Profit from operations' (1,784,182; 2024: 1,686,317 thousand); both are recorded, the latter within the former.
- Interest paid is presented in financing activities and a tax refund in operating activities (p53).
- No other comprehensive income or total comprehensive income line is printed in the 'Statements of profit or loss & other comprehensive income' (p52, page image); profit for the year is the last amount line.
Technical details
- File
- 73 pages, with a text layer
- SHA-256
6400695e00a819a191fde33902c65d03c39abcf1f920a1c96f88d8dfc5d990f2- Entity as printed
- Ascencia Limited (the “Company”)
- Issuer copy
- retrieved 2026-10-08T19:12:31Z
Data notes
No figure-level notes beyond those in the tables.
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.