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
Associated Commercial
On this page
Company details
- Legal name
- Associated Commercial Company Limited
- Listing
- No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 30 June
Overview
Year ended 30 June 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
Published summary of audited statements for 2026: final status not established
Summary published by the Board of Associated Commercial Company Limited ('The Board of Directors accepts the full responsibility for the accuracy of the information contained in this report which is issued pursuant to Rule 8(2)(m) ... and Dem rule 18', p2), closing 'By order of the Board, Yacoob Ramtoola FCA, Secretary, 30-Sep-26' (typeset, no signature; page image p2). It states that the condensed statements are audited by ECOVIS (MAURITIUS), but no auditor's report, opinion, signature or report date is printed. Every column is headed 'Audited'.
Source: Associated Commercial Company Limited Condensed audited financial statements for the year ended 30 June 2026 (dated 2026-09-30)
2026, 2025: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'CONDENSED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026' (p1); 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS)' (p2). The summary does not otherwise state its source. No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRS).' (p2), and each column is headed 'Audited' (p1). Consolidated and separate statements of financial position (five condensed lines: non-current assets, current assets, total equity, non-current and current liabilities), profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed) and cash flows (three activity totals) (p1), and statements of changes in equity (p2). No notes. EPS, dividend per share and number of shares in the Company columns only.
Source: Associated Commercial Company Limited Condensed audited financial statements for the year ended 30 June 2026 (dated 2026-09-30)
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Revenue
MUR 453 million
452,595,432 MUR units · p1
−15.3% vs 2025
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Operating profit / (loss)
MUR 61.9 million
61,880,869 MUR units · p1
−9.9% vs 2025
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Profit / (loss) for the year
MUR 39.6 million
39,560,801 MUR units · p1
−39.7% vs 2025
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Total assets
MUR 888 million
887,977,472 MUR units · p1
+4.5% vs 2025
-
Total equity
MUR 791 million
791,340,319 MUR units · p1
+3.8% vs 2025
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Cash from operations
MUR 42.6 million
42,606,039 MUR units · p1
−43.1% vs 2025
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 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
- 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 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2026 filing · source
- 2026, 2025: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'CONDENSED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026' (p1); 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS)' (p2). The summary does not otherwise state its source. No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRS).' (p2), and each column is headed 'Audited' (p1). Consolidated and separate statements of financial position (five condensed lines: non-current assets, current assets, total equity, non-current and current liabilities), profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed) and cash flows (three activity totals) (p1), and statements of changes in equity (p2). No notes. EPS, dividend per share and number of shares in the Company columns only.
Income statement
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Revenue | 452,595,432 | 534,197,809 |
| Profit from operations | 61,880,869 | 68,670,323 |
| Other income1 | 5,935,804 | 5,825,952 |
| Share of profit of associates | (13,343,083) | 6,251,103 |
| Finance costs | (1,133,397) | (1,660,728) |
| Profit before tax | 53,340,193 | 79,086,650 |
| Tax expense | (13,779,392) | (13,516,084) |
| Profit for the year | 39,560,801 | 65,570,566 |
| Other comprehensive (loss)/income | (4,289,382) | 48,761,409 |
| Total comprehensive income for the year | 35,271,419 | 114,331,975 |
Notes and alternative reported figures (1)
- “Other income”: mapping to a shared definition is uncertain. Printed 'Other income' below profit from operations (outside it).
Balance sheet
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Non-current assets | 405,971,901 | 428,153,896 |
| Current assets | 482,005,571 | 421,420,975 |
| Total assets | 887,977,472 | 849,574,871 |
| Total equity | 791,340,319 | 762,355,191 |
| Non-current liabilities | 8,354,175 | 7,474,297 |
| Current liabilities | 88,282,978 | 79,745,383 |
| Total equity and liabilities | 887,977,472 | 849,574,871 |
Cash flow
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Net cash generated from operating activities | 42,606,039 | 74,814,461 |
| Net cash generated from/(used in) investing activities | 1,744,327 | (5,289,467) |
| Net cash used in financing activities | (3,912,381) | (14,927,803) |
| Net increase in cash and cash equivalents | 40,437,985 | 54,597,191 |
| Cash and cash equivalents at 1 July | 183,411,002 | 128,813,811 |
| Cash and cash equivalents at 30 June | 223,848,987 | 183,411,002 |
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.
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Associated Commercial Company Limited Condensed 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: ECOVIS (MAURITIUS) (named in the summary; no report printed) (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Summary published by the Board of Associated Commercial Company Limited ('The Board of Directors accepts the full responsibility for the accuracy of the information contained in this report which is issued pursuant to Rule 8(2)(m) ... and Dem rule 18', p2), closing 'By order of the Board, Yacoob Ramtoola FCA, Secretary, 30-Sep-26' (typeset, no signature; page image p2). It states that the condensed statements are audited by ECOVIS (MAURITIUS), but no auditor's report, opinion, signature or report date is printed. Every column is headed 'Audited'.
- 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, FY to 30 Jun 2025
- Basis
- consolidated statements · MUR units (printed “Rs”)
- Printed 'ASSOCIATED COMMERCIAL COMPANY LIMITED' (p1); the directory lists 'ASSOCIATED COMMERCIAL CO. LIMITED' ('Co.' abbreviating 'Company'). No registration number is printed. The document is the exchange's filing for this issuer (SEM DEM; 'Dem rule 18', p2).
- Country of incorporation is not printed; recorded as MU from the registered office it prints ('c/o UBS Ltd, Royal Road, Les Cassis, Port Louis', p2). The directory records incorporation as not established.
- No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRS).' (p2), and each column is headed 'Audited' (p1).
- Consolidated and separate statements of financial position (five condensed lines: non-current assets, current assets, total equity, non-current and current liabilities), profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed) and cash flows (three activity totals) (p1), and statements of changes in equity (p2). No notes. EPS, dividend per share and number of shares in the Company columns only.
Technical details
- File
- 2 pages, with a text layer
- SHA-256
3355582f7c695549d31a16f988b4667142c24df968b580461adedf14b4ec290f- Entity as printed
- ASSOCIATED COMMERCIAL COMPANY LIMITED
- Exchange copy
- retrieved 2026-10-08T18:35:26Z
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.
Download
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.