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Attitude Property
On this page
Company details
- Legal name
- Attitude Property Ltd
- 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 222 million
222,347,877 MUR units · p33
+10.2% vs 2024
-
Operating profit / (loss)
MUR 223 million
222,536,685 MUR units · p33
+14.5% vs 2024
-
Profit / (loss) for the year
Not reported in this filing
-
Total assets
MUR 3.45 billion
3,447,609,920 MUR units · p33
+0.6% vs 2024
-
Total equity
MUR 1.98 billion
1,975,087,342 MUR units · p33
−2.3% vs 2024
-
Cash from operations
MUR 124 million
124,178,733 MUR units · p34
−47.9% 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 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 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 | 217,812,391 | 199,283,398 |
| Recoveries2 | 4,535,486 | 2,448,514 |
| Gross rental income | 222,347,877 | 201,731,912 |
| Direct operating expenses arising from investment properties3 | (4,535,486) | (2,448,514) |
| Profit arising on rental of investment properties4 | 217,812,391 | 199,283,398 |
| Interest income on treasury bills5 | 2,149,535 | 3,621,112 |
| Other income6 | 1,442,040 | –7 |
| Interest income on lease receivables8 | 12,955,100 | 12,849,306 |
| Interest income on group loan to related parties9 | 2,026,475 | –7 |
| Other expenses | (6,605,478) | (6,773,981) |
| Changes in fair value of investment properties10 | (7,243,378) | (14,665,128) |
| Profit from operations | 222,536,685 | 194,314,707 |
| Finance costs | (74,396,397) | (78,449,087) |
| Profit before taxation | 148,140,288 | 115,865,620 |
| Income tax expense | (51,673,517) | (17,566,945) |
| Total comprehensive income for the year | 96,466,771 | 98,298,675 |
- Printed “-”, read as nil: subtotal_arithmetic: is.operating_profit.
Notes and alternative reported figures (9)
- “Rental income” is an issuer-specific line, not mapped to a shared definition: Notes 3(a)/11: component of gross rental income.
- “Recoveries” is an issuer-specific line, not mapped to a shared definition: Notes 3(a)/12: component of gross rental income.
- “Direct operating expenses arising from investment properties”: mapping to a shared definition is uncertain. Printed 'Direct operating expenses arising from investment properties' (equal to recoveries).
- “Profit arising on rental of investment properties”: mapping to a shared definition is uncertain. Printed 'Profit arising on rental of investment properties': gross rental income less direct operating expenses.
- “Interest income on treasury bills” is an issuer-specific line, not mapped to a shared definition: Within profit from operations.
- “Other income” is an issuer-specific line, not mapped to a shared definition: Within profit from operations.
- “Interest income on lease receivables” is an issuer-specific line, not mapped to a shared definition: Note 3(c)(ii): within profit from operations.
- “Interest income on group loan to related parties” is an issuer-specific line, not mapped to a shared definition: Note 15: within profit from operations.
- “Changes in fair value of investment properties” is an issuer-specific line, not mapped to a shared definition: Note 3(a): within profit from operations.
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 properties | 2,925,899,999 | 2,817,471,246 |
| Intangible assets | 128,750 | 128,750 |
| Net investment in lease receivables1 | 242,706,993 | 240,786,250 |
| Trade and other receivables2 | –3 | 38,216,003 |
| Non-current assets (unlabelled subtotal) | 3,168,735,742 | 3,096,602,249 |
| Trade and other receivables | 276,821,105 | 138,966,814 |
| Financial assets at amortised cost4 | –5 | 99,380,466 |
| Cash and cash equivalents | 2,053,073 | 91,865,419 |
| Current assets (unlabelled subtotal) | 278,874,178 | 330,212,699 |
| TOTAL ASSETS | 3,447,609,920 | 3,426,814,948 |
| Issued share capital | 1,600,170,920 | 1,600,170,920 |
| Retained earnings | 374,916,422 | 420,864,863 |
| TOTAL EQUITY | 1,975,087,342 | 2,021,035,783 |
| Interest-bearing loans and borrowings | 910,000,000 | 910,000,000 |
| Lease liabilities | 230,533,619 | 230,850,015 |
| Deferred tax liabilities | 255,850,206 | 220,700,998 |
| Non-current liabilities (unlabelled subtotal) | 1,396,383,825 | 1,361,551,013 |
| Interest-bearing loans and borrowings6 | 1,981,085 | –7 |
| Lease liabilities | 14,031,082 | 11,717,509 |
| Current tax liabilities | 188,378 | –7 |
| Trade and other payables | 59,938,208 | 32,510,643 |
| Current liabilities (unlabelled subtotal) | 76,138,753 | 44,228,152 |
| TOTAL LIABILITIES | 1,472,522,578 | 1,405,779,165 |
| TOTAL EQUITY AND LIABILITIES | 3,447,609,920 | 3,426,814,948 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (4)
- “Net investment in lease receivables” is an issuer-specific line, not mapped to a shared definition: Note 3(c)(ii): non-current (finance-lease receivable).
- “Trade and other receivables” is an issuer-specific line, not mapped to a shared definition: Note 4.
- “Financial assets at amortised cost” is an issuer-specific line, not mapped to a shared definition: Note 5: treasury bills (current).
- “Interest-bearing loans and borrowings”: mapping to a shared definition is uncertain. Printed 'Interest-bearing loans and borrowings' (current); the cash-flow statement's cash reconciliation (p34) shows the same 1,981,085 as bank overdrafts.
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 |
|---|---|---|
| Profit before taxation1 | 148,140,288 | 115,865,620 |
| - Interest income on net investment in lease2 | (12,955,100) | (12,849,306) |
| - Interest income on group loan to related parties3 | (2,026,475) | –4 |
| - Interest income on treasury bills5 | (2,149,535) | (3,621,112) |
| - Finance costs6 | 74,396,397 | 78,449,087 |
| - Decrease in fair value of investment properties7 | 7,243,378 | 14,665,128 |
| (Increase)/decrease in trade and other receivables8 | (99,561,853) | 49,973,008 |
| Increase/(decrease)in trade and other payables9 | 27,427,565 | (4,255,740) |
| Tax paid | (16,335,932) | –4 |
| Net cash flows generated from operating activities | 124,178,733 | 238,226,685 |
| Additions to investment properties10 | (115,672,131) | (23,495,774) |
| Receipts on net investment in lease receivables11 | 14,031,082 | 13,852,902 |
| Purchase of treasury bills12 | (98,470,000) | (323,786,400) |
| Receipt on settlement of treasury bills13 | 200,000,001 | 347,000,000 |
| Interest received on loan to related parties14 | 2,026,475 | –15 |
| Interest received on net investment in lease receivables16 | 12,955,100 | 12,849,306 |
| Net cash flows generated from investing activities | 14,870,527 | 26,420,034 |
| Dividends paid | (142,415,212) | (156,816,745) |
| Payment of lease liabilities | (14,031,082) | (13,852,902) |
| Interest paid17 | (74,396,397) | (78,449,087) |
| Net cash flows used in financing activities | (230,842,691) | (249,118,734) |
| Net (decrease)/increase in cash and cash equivalents | (91,793,431) | 15,527,985 |
| Cash and cash equivalents as at July 1, | 91,865,419 | 76,337,434 |
| Cash and cash equivalents as at June 30, | 71,988 | 91,865,419 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
Notes and alternative reported figures (15)
- “Profit before taxation” is an issuer-specific line, not mapped to a shared definition: Indirect method: the cash-flow statement opens with profit before taxation, repeating the profit-or-loss figure.
- “- Interest income on net investment in lease” is an issuer-specific line, not mapped to a shared definition: Operating adjustment, note 3(c)(ii).
- “- Interest income on group loan to related parties” is an issuer-specific line, not mapped to a shared definition: Operating adjustment, note 15.
- “- Interest income on treasury bills” is an issuer-specific line, not mapped to a shared definition: Operating adjustment, note 5.
- “- Finance costs” is an issuer-specific line, not mapped to a shared definition: Operating adjustment, note 14.
- “- Decrease in fair value of investment properties” is an issuer-specific line, not mapped to a shared definition: Operating adjustment, note 3(a).
- “(Increase)/decrease in trade and other receivables” is an issuer-specific line, not mapped to a shared definition: Working capital adjustment.
- “Increase/(decrease)in trade and other payables” is an issuer-specific line, not mapped to a shared definition: Working capital adjustment.
- “Additions to investment properties” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 3(a).
- “Receipts on net investment in lease receivables” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 3(c)(ii).
- “Purchase of treasury bills” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 5.
- “Receipt on settlement of treasury bills” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 5.
- “Interest received on loan to related parties” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 15.
- “Interest received on net investment in lease receivables” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 3(c)(ii).
- “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid' (note 14, equal to total finance costs, lease interest included).
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 |
(142,415,212) | MUR units | Annual report, p34 |
| 30 Jun 2024 | Dividends paid (cash flow statement) | Dividends paid |
(156,816,745) | MUR units | Annual report, p34 |
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.
-
Attitude Property Ltd – Annual Report 2025
Year ended 30 June 2025 · Annual report · signed / final
Audit: BDO & Co, Chartered Accountants, Port Louis, unmodified opinion · signed
Auditor's sign-off: BDO & Co; Ameenah Ramdin, FCCA, FCA, Licensed by FRC
Final status: Independent auditor's report to the shareholders of Attitude Property Ltd (unmodified opinion, PDF p30) closes with a handwritten 'BDO & Co' signature above 'BDO & CO, Chartered Accountants' and a handwritten signature above 'Ameenah Ramdin, FCCA, FCA, Licensed by FRC', Port Louis, Mauritius, 24 September 2025 (PDF p32, page image). The statement of financial position was approved for issue by the Board of Directors on 24 September 2025 with handwritten signatures above Natacha Emilien and Loïc Tostée (PDF p33, page image).
- Document date
- 24 Sep 2025
- Auditor's report
- 24 Sep 2025
- Board approval
- 24 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 units (printed “Rs.”)
- The cash reconciliation below the statement of cash flows (p34) prints, for 2024, 'Cash at bank 15,527,985' and 'Bank overdrafts 76,337,434' (the 2024 net change in cash and the 2024 opening cash), though they add to the 2024 closing cash 91,865,419; the statement of financial position prints 2024 cash and cash equivalents of 91,865,419 and no 2024 current borrowings. Not transcribed; kept as printed in the document.
- Interest income on treasury bills, lease receivables and the group loan is presented within profit from operations; interest received is presented in investing activities and interest paid in financing activities.
- The statement of profit or loss and other comprehensive income prints no 'Profit for the year' and no other comprehensive income: profit before taxation less income tax expense is printed as 'Total comprehensive income for the year' (96,466,771; 2024: 98,298,675, p33). profit_for_year is recorded as a gap.
Technical details
- File
- 57 pages, with a text layer
- SHA-256
3c49f02d0ff5a075f37b243903786c6bfc7ad363b2d4f992ff2d6fb714bd8854- Entity as printed
- Attitude Property Ltd (the “Company” or “APL”)
- Issuer copy
- retrieved 2026-10-08T19:12:06Z
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.