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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

ATL

ATL · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Arab Tunisian Lease
Listing
ATL on the Bourse de Tunis, active · ISIN TN0004700100 (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

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The exchange's published notice reproduces the commissaires aux comptes' report on the consolidated statements (PDF pp47-51), unmodified opinion (PDF p47), dated 'Tunis, le 19 Mars 2026' and closed with typeset firm and partner names only (P / G.A.C - MGI Worldwide, Mr Chiheb GHANMI; P / Cabinet AUDASCO, Mr Malek SETHOM) and no signature (PDF p51, page image). The auditors' report states the accounts were arrêtés by the board of directors on 16 February 2026 (PDF p47); no board signature is printed. A signed copy would settle the final status.

    Source: Avis des sociétés — Etats financiers consolidés, Arab Tunisian Lease - ATL, arrêtés au 31 décembre 2025 (dated 2026-03-19)

  • Audited financial statements for 2024: final status not established

    The exchange's published notice reproduces the commissaires aux comptes' report on the consolidated statements (PDF pp40-44), unmodified opinion (PDF p40), dated 'Tunis, le 17 Mars 2025' and closed with typeset firm and partner names only (P / G.A.C –MGI Worldwide, Mr Chiheb GHANMI; P / Cabinet AUDASCO, Mr Malek SETHOM) and no signature (PDF p44, page image). The auditors' report states the accounts were arrêtés by the board of directors on 18 February 2025 (PDF p40); the notice says they will be submitted to the ordinary general meeting of 23 April 2025 (PDF p1). A signed copy would settle the final status.

    Source: Avis des sociétés — Etats financiers consolidés, Arab Tunisian Lease - ATL, arrêtés au 31 décembre 2024 (dated 2025-03-17)

  • Auditor's emphasis of matter

    No emphasis-of-matter or observation paragraph in the report on the consolidated statements (PDF pp40-44).

    Source: Avis des sociétés — Etats financiers consolidés, Arab Tunisian Lease - ATL, arrêtés au 31 décembre 2024 (dated 2025-03-17)

  • Total des produits de leasing

    TND 107 million

    107,151,101 TND units · p4

    +10.4% vs 2024

  • Produits nets

    TND 65.7 million

    65,680,989 TND units · p4

    +12.4% vs 2024

  • Profit / (loss) for the year

    TND 26.5 million

    26,456,425 TND units · p4

    +19.6% vs 2024

  • Total assets

    TND 757 million

    756,698,748 TND units · p2

    +4.9% vs 2024

  • Total equity

    TND 159 million

    158,700,404 TND units · p2

    +10.5% vs 2024

  • Cash from operations

    TND 5.98 million

    5,979,401 TND units · p5

    −65.6% vs 2024

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.

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
  • FY2023 — audited financial statements, final status not established; comparative in the FY2024 filing · source
    • Audited financial statements for 2024: final status not established. The exchange's published notice reproduces the commissaires aux comptes' report on the consolidated statements (PDF pp40-44), unmodified opinion (PDF p40), dated 'Tunis, le 17 Mars 2025' and closed with typeset firm and partner names only (P / G.A.C –MGI Worldwide, Mr Chiheb GHANMI; P / Cabinet AUDASCO, Mr Malek SETHOM) and no signature (PDF p44, page image). The auditors' report states the accounts were arrêtés by the board of directors on 18 February 2025 (PDF p40); the notice says they will be submitted to the ordinary general meeting of 23 April 2025 (PDF p1). A signed copy would settle the final status.
    • Auditor's emphasis of matter. No emphasis-of-matter or observation paragraph in the report on the consolidated statements (PDF pp40-44).

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 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Intérêts et revenus assimilés sur opérations de leasing1 96,746,167 89,255,568 82,611,063
Revenu des opérations de location longue durée2 7,375,800 5,058,459 3,567,609
Autres produits sur opérations de leasing3 3,029,134 2,770,462 2,397,477
Total des produits de leasing4 107,151,101 97,084,489 88,576,149
Charges financières nettes5 (43,687,274) (42,339,030) (40,065,002)
Coût des opérations de location longue durée6 (921,567) (690,383) (1,549,870)
Produits des placements7 3,138,729 4,376,503 4,235,413
Produits nets8 65,680,989 58,431,579 51,196,690
Autres produits d'exploitation 495,744 502,592 361,259
Charges de personnel (14,263,883) (12,744,043) (11,588,330)
Autres charges d'exploitation (5,615,996) (4,406,988) (3,995,348)
Dotations aux amortissements et aux résorptions (2,791,336) (2,132,147) (625,258)
Total charges d'exploitation9 (22,175,471) (18,780,586) (15,847,677)
RESULTAT D'EXPLOITATION AVANT PROVISIONS 43,505,518 39,650,993 35,349,013
Dotations nettes aux provisions et résultat des créances radiées (2,728,657) (3,090,715) (4,432,866)
Dotations aux provisions pour dépréciation des titres10 163,067 459,718 (6,012)
Résultat d'exploitation 40,939,928 37,019,996 30,910,135
Autres gains ordinaires11 1,319,145 1,015,767 926,796
Autres pertes ordinaires12 (4,038) (159,426) (56,915)
Résultat des activités ordinaires avant impôt13 42,255,035 37,876,336 31,780,016
Impôts sur les bénéfices (13,215,603) (13,162,796) (9,432,591)
Résultat des activités ordinaires après impôt1415 29,039,432 24,713,540 22,347,425
Eléments extraordinaires16 (2,583,007) (2,600,773) (2,370,651)
Résultat net de l'exercice 26,456,425 22,112,766 19,976,774
Part des minoritaires17 (2,013) (1,064) (1,010)
Notes and alternative reported figures (17)
  1. “Intérêts et revenus assimilés sur opérations de leasing” is an issuer-specific line, not mapped to a shared definition: Interest and similar income on finance-lease operations.
  2. “Revenu des opérations de location longue durée” is an issuer-specific line, not mapped to a shared definition: Long-term rental revenue (subsidiary ATL LLD).
  3. “Autres produits sur opérations de leasing” is an issuer-specific line, not mapped to a shared definition: Other income on leasing operations.
  4. “Total des produits de leasing” is an issuer-specific line, not mapped to a shared definition: Note 18: subtotal of the three leasing income lines.
  5. “Charges financières nettes” is an issuer-specific line, not mapped to a shared definition: Note 19: interest and charges on borrowings, net; printed negative.
  6. “Coût des opérations de location longue durée” is an issuer-specific line, not mapped to a shared definition: Cost of long-term rental operations, printed negative.
  7. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Note 20.
  8. “Produits nets” is an issuer-specific line, not mapped to a shared definition: Leasing income less net financial charges and rental cost plus investment income.
  9. “Total charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Personnel, other operating charges and depreciation less other operating income (the printed total nets 'Autres produits d'exploitation'); printed negative.
  10. “Dotations aux provisions pour dépréciation des titres” is an issuer-specific line, not mapped to a shared definition: Note 26: net provisions on securities; printed positive both years (a net reversal), added in reaching 'Résultat d'exploitation'.
  11. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 27.
  12. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 28; printed negative.
  13. Printed under different labels across filings: “Résultat des activités ordinaires avant impot”; “Résultat des activités ordinaires avant impôt”.
  14. “Résultat des activités ordinaires après impôt” is an issuer-specific line, not mapped to a shared definition: Result of ordinary activities after income tax.
  15. Printed under different labels across filings: “Résultat des activités ordinaires après impôt”; “Résultat des activités ordinaires aprés impot”.
  16. “Eléments extraordinaires” is an issuer-specific line, not mapped to a shared definition: Note 30: contribution conjoncturelle (loi de finances), printed negative.
  17. “Part des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests' share deducted to reach the group 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 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Liquidités et équivalents de liquidités 10,636,572 11,973,269 7,635,758
Placements à court terme 15,000,000 33,761,431 76,220,068
Créances issues d'opérations de leasing 670,539,998 616,748,942 555,095,813
Placements à long terme 26,515,101 31,651,180 23,919,831
Valeurs Immobilisées1 27,610,849 21,104,474 14,898,267
Autres actifs 6,396,227 6,371,127 9,118,604
Total des actifs 756,698,748 721,610,423 686,888,341
Concours bancaires et dettes rattachées 83,177 11,570 12,315
Emprunts et dettes rattachées 479,079,428 471,152,446 462,918,492
Dettes envers la clientèle2 3,607,611 3,482,638 3,051,976
Fournisseurs et comptes rattachés 96,703,937 84,771,015 75,092,635
Autres passifs 18,524,192 18,573,775 14,556,710
Total des passifs 597,998,344 577,991,444 555,632,129
Capital 32,500,000 32,500,000 32,500,000
Réserves consolidés3 99,738,469 89,001,767 78,776,002
Résultat de l'exercice4 26,454,412 22,111,702 19,975,764
Total des Capitaux propres 158,692,881 143,613,469 131,251,766
Part des minoritaires dans les réserves5 5,510 4,446 3,436
Part des minoritaires dans le résultat6 2,013 1,064 1,010
Total des capitaux propres et part des minoritaires 158,700,404 143,618,979 131,256,212
Total des capitaux propres et passifs 756,698,748 721,610,423 686,888,341
Notes and alternative reported figures (6)
  1. “Valeurs Immobilisées” is an issuer-specific line, not mapped to a shared definition: Notes 9 and 10: intangible (software) and tangible own fixed assets, net, one printed line.
  2. “Dettes envers la clientèle” is an issuer-specific line, not mapped to a shared definition: Note 14: advances and deposits received from leasing customers.
  3. “Réserves consolidés” is an issuer-specific line, not mapped to a shared definition: Group consolidated reserves.
  4. “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: The group share of the year's result shown within equity.
  5. “Part des minoritaires dans les réserves” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of reserves (no minority total is printed).
  6. “Part des minoritaires dans le résultat” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of the year's result.

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 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Encaissements provenant des clients de leasing1 534,896,317 484,118,941 441,561,262
Décaissements aux fournisseurs de biens donnés en leasing2 (449,802,775) (424,848,141) (381,298,577)
Encaissements autres que leasing3 2,634,742 2,523,196 5,252,934
Décaissements autres que leasing4 (8,789,134) (9,725,722) (10,707,301)
Décaissements au personnel5 (6,440,727) (6,180,481) (6,397,390)
Impôts et taxes payés (autres que l'I.S)6 (25,357,928) (19,115,028) (17,728,431)
Acquisition/Cession de placements à court terme7 19,000,000 42,500,000 (32,500,000)
Intérêts perçus 599,176 2,269,689 2,160,744
Intérêts payés (42,032,017) (41,016,107) (35,978,335)
Impôts sur le résultat payés (18,728,253) (13,123,719) (11,633,715)
Flux de trésorerie provenant de (affectés à) l'exploitation 5,979,401 17,402,6288 (47,268,809)
Dividendes reçus sur placements à long terme9 255,000 255,006 255,000
Produits perçus des fonds à capital risque confiés en gestion pour compte10 95,428 37,468 44,950
Décaissements sur acquisition de placements à long terme11 (2,000,000) (10,250,000) (4,000,000)
Encaissements provenant de la cession de placements à long terme12 6,614,077 3,259,550 –13
Décaissements sur acquisition d'immobilisations propres (8,269,168) (8,848,279) (2,490,539)
Encaissements provenant de la cession d'immobilisations propres 381,298 308,083 512,187
Flux de trésorerie provenant des (affectés aux) activités d'investissement (2,923,365) (15,238,172) (5,678,402)
Dividendes versés (11,374,958) (9,749,964) (8,774,962)
Encaissements provenant des emprunts 287,840,742 248,312,425 264,417,439
Remboursement des emprunts (280,930,126) (236,388,661) (209,885,218)
Flux de trésorerie provenant des activités de financement (4,464,342) 2,173,800 45,757,259
Variation nette des liquidités et équivalents de liquidités au cours de l'exercice (1,408,306) 4,338,25614 (7,189,952)
Liquidités et équivalents de liquidités en début d'exercice 11,961,700 7,623,443 14,813,394
Liquidités et équivalents de liquidités en fin d'exercice 10,553,394 11,961,700 7,623,443
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
Notes and alternative reported figures (13)
  1. “Encaissements provenant des clients de leasing” is an issuer-specific line, not mapped to a shared definition: Direct method, operating activities.
  2. “Décaissements aux fournisseurs de biens donnés en leasing” is an issuer-specific line, not mapped to a shared definition: Direct method, operating activities.
  3. “Encaissements autres que leasing” is an issuer-specific line, not mapped to a shared definition: Note 31; direct method, operating activities.
  4. “Décaissements autres que leasing” is an issuer-specific line, not mapped to a shared definition: Direct method, operating activities.
  5. “Décaissements au personnel” is an issuer-specific line, not mapped to a shared definition: Direct method, operating activities.
  6. “Impôts et taxes payés (autres que l'I.S)” is an issuer-specific line, not mapped to a shared definition: Direct method, operating activities.
  7. “Acquisition/Cession de placements à court terme” is an issuer-specific line, not mapped to a shared definition: Operating activities: net movement in short-term placements.
  8. Audited financial statements dated 2025-03-17 prints 17 402 629 (units, p5) for this line and year.
  9. “Dividendes reçus sur placements à long terme” is an issuer-specific line, not mapped to a shared definition: Note 35; investing activities.
  10. “Produits perçus des fonds à capital risque confiés en gestion pour compte” is an issuer-specific line, not mapped to a shared definition: Note 36; investing activities.
  11. “Décaissements sur acquisition de placements à long terme” is an issuer-specific line, not mapped to a shared definition: Note 37; investing activities.
  12. “Encaissements provenant de la cession de placements à long terme” is an issuer-specific line, not mapped to a shared definition: Note 38; investing activities.
  13. Audited financial statements dated 2025-03-17 prints 4 338 257 (units, p5) for this line and year.

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 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Profit / (loss) attributable to shareholders (TND units)1 26,454,412 22,111,702 19,975,764
Notes and alternative reported figures (1)
  1. Profit / (loss) attributable to shareholders: printed as “Résultat net du groupe après modifications comptables”.

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
31 Dec 2025 Dividends paid (cash flow statement) Dividendes versés (11,374,958) TND units Audited financial statements, p5
31 Dec 2024 Dividends paid (cash flow statement) Dividendes versés (9,749,964) TND units Audited financial statements, p5
31 Dec 2023 Dividends paid (cash flow statement) Dividendes versés (8,774,962) TND units Audited financial statements, p5

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 des sociétés — Etats financiers consolidés, Arab Tunisian Lease - ATL, arrêtés au 31 décembre 2025

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

    Audit: G.A.C - MGI Worldwide (Chiheb Ghanmi) and Cabinet AUDASCO (Malek Sethom), unmodified opinion

    Auditor's sign-off: P / G.A.C - MGI Worldwide, Mr Chiheb Ghanmi; P / Cabinet AUDASCO, Mr Malek Sethom

    Final status: The exchange's published notice reproduces the commissaires aux comptes' report on the consolidated statements (PDF pp47-51), unmodified opinion (PDF p47), dated 'Tunis, le 19 Mars 2026' and closed with typeset firm and partner names only (P / G.A.C - MGI Worldwide, Mr Chiheb GHANMI; P / Cabinet AUDASCO, Mr Malek SETHOM) and no signature (PDF p51, page image). The auditors' report states the accounts were arrêtés by the board of directors on 16 February 2026 (PDF p47); no board signature is printed. A signed copy would settle the final status.

    Document date
    19 Mar 2026
    Published
    1 Apr 2026
    Auditor's report
    19 Mar 2026
    Board approval
    16 Feb 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND units (printed “Unité : en dinars tunisien”)
    • Closing cash in the cash-flow statement (10 553 394) compares with the bilan's liquidités (10 636 572) less concours bancaires (83 177), i.e. 10 553 395: a difference of 1 dinar (2024: 11 973 269 - 11 570 = 11 961 699 against 11 961 700, which is also the 2025 opening cash). Text layer and page images pp2 and 5 agree; figures kept as printed. These are the three 1-dinar cf.closing/opening_equals_balance_sheet differences.
    • 'Dotations aux provisions pour dépréciation des titres' is printed positive both years (163 067; 2024: 459 718) and is added in reaching 'Résultat d'exploitation' (43 505 518 - 2 728 657 + 163 067 = 40 939 928): a net reversal despite the label.
    • 'Part des minoritaires' on the état de résultat (PDF p4) carries the note reference '30', the same as 'Eléments extraordinaires'; kept as printed.
    • Leasing-establishment layout: unclassified bilan (no current/non-current subtotals); the état de résultat's 'Total charges d'exploitation' (22 175 471; 2024: 18 780 586) nets 'Autres produits d'exploitation' (495 744; 2024: 502 592) against personnel, other charges and depreciation, and is placed so.
    Technical details
    File
    51 pages, with a text layer
    SHA-256
    bc50d5494a0f15a7f77080a1f75cfaa615f5322e2dc51f2d3d98043159f88341
    Entity as printed
    Groupe Arab Tunisian Lease (L'Arab Tunisian Lease - ATL and its subsidiary ATL Location Longue Durée, 99.8%)
    Exchange copy
    retrieved 2026-10-08T18:08:41Z

  • Avis des sociétés — Etats financiers consolidés, Arab Tunisian Lease - ATL, arrêtés au 31 décembre 2024

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

    Audit: G.A.C - MGI Worldwide (Chiheb Ghanmi) and Cabinet AUDASCO (Malek Sethom), unmodified opinion

    Auditor's sign-off: P / G.A.C –MGI Worldwide, Mr Chiheb Ghanmi; P / Cabinet AUDASCO, Mr Malek Sethom

    Final status: The exchange's published notice reproduces the commissaires aux comptes' report on the consolidated statements (PDF pp40-44), unmodified opinion (PDF p40), dated 'Tunis, le 17 Mars 2025' and closed with typeset firm and partner names only (P / G.A.C –MGI Worldwide, Mr Chiheb GHANMI; P / Cabinet AUDASCO, Mr Malek SETHOM) and no signature (PDF p44, page image). The auditors' report states the accounts were arrêtés by the board of directors on 18 February 2025 (PDF p40); the notice says they will be submitted to the ordinary general meeting of 23 April 2025 (PDF p1). A signed copy would settle the final status.

    Document date
    17 Mar 2025
    Auditor's report
    17 Mar 2025
    Board approval
    18 Feb 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    consolidated statements · TND units (printed “Unité : en dinars tunisien”)
    • Closing cash in the cash-flow statement (11 961 700) compares with the bilan's liquidités (11 973 269) less concours bancaires (11 570), i.e. 11 961 699: a difference of 1 dinar (the FY2025 statements show the same difference for this date). Kept as printed.
    • 'Dotations aux provisions pour dépréciation des titres' is printed 459 718 for 2024 (a net reversal despite the label) and (6 012) for 2023; both are added in reaching 'Résultat d'exploitation'.
    • 'Part des minoritaires' on the état de résultat (PDF p4) carries the note reference '30', the same as 'Eléments extraordinaires'; kept as printed.
    • Leasing-establishment layout: unclassified bilan (no current/non-current subtotals); the état de résultat's 'Total charges d'exploitation' ((18 780 586); 2023: (15 847 677)) nets 'Autres produits d'exploitation' (502 592; 2023: 361 259) against personnel, other charges and depreciation, and is placed so.
    Technical details
    File
    44 pages, with a text layer
    SHA-256
    a8a20a9a592abea6e191dc39bda07b3c5142b1d076fc31c7bd7bd4efea616bcc
    Entity as printed
    Groupe Arab Tunisian Lease (L'Arab Tunisian Lease - ATL and its subsidiary ATL Location Longue Durée)
    Exchange copy
    retrieved 2026-10-08T18:09:47Z

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) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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