Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (16 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
Bluelife
On this page
Company details
- Legal name
- Bluelife 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 communiqué published by the Board of Bluelife Limited ('The Board of Directors of Bluelife Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements', p1), closing 'By Order of the Board, IBL Management Ltd, Company Secretary, September 21, 2026' (typeset, no signature; page image p1). Column headings read 'Group Audited'; no auditor's report is printed and no auditor is named.
Source: Bluelife Limited and its subsidiary companies Abridged Audited Group Financial Statements Financial Year ended 30 June 2026 (dated 2026-09-21)
2026, 2025: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'Abridged Audited Group Financial Statements, Financial Year ended 30 June 2026' (p1). The summary does not state its source. No auditor's report on the summary is printed; the summary states that 'The above abridged audited financial statements are issued pursuant to Listing Rule 12.14 and Securities Act 2005.' and its columns are headed 'Group Audited' (p1). Group statements of profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed), financial position (condensed: one line each for current assets, non-current liabilities and current liabilities; no non-current assets subtotal or total liabilities), cash flows (activity totals only), changes in equity and segment revenue and profit (p1). No notes beyond the commentary.
Source: Bluelife Limited and its subsidiary companies Abridged Audited Group Financial Statements Financial Year ended 30 June 2026 (dated 2026-09-21)
Published summary of audited statements for 2025: final status not established
Summary communiqué published by the Board of Bluelife Limited ('The Board of Directors of Bluelife Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements', p1), closing 'By Order of the Board, IBL Management Ltd, Company Secretary, September 22, 2025' (typeset, no signature; page image p1). Column headings read 'Group Audited'; no auditor's report is printed and no auditor is named.
Source: Bluelife Limited and its subsidiary companies Abridged Audited Group Financial Statements Financial Year ended 30 June 2025 (dated 2025-09-22)
2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'Abridged Audited Group Financial Statements, Financial Year ended 30 June 2025' (p1). The summary does not state its source. No auditor's report on the summary is printed; the summary states that 'The above abridged audited financial statements are issued pursuant to Listing Rule 12.20 and Securities Act 2005.' and its columns are headed 'Group Audited' (p1). Group statements of profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed), financial position (condensed: one line each for current assets, non-current liabilities and current liabilities; no non-current assets subtotal or total liabilities), cash flows (activity totals only), changes in equity and segment revenue and profit (p1). No notes beyond the commentary.
Source: Bluelife Limited and its subsidiary companies Abridged Audited Group Financial Statements Financial Year ended 30 June 2025 (dated 2025-09-22)
-
Revenue
MUR 2.50 billion
2,504,713 MUR thousands · p1
+79.4% vs 2025
-
Operating profit / (loss)
MUR 327 million
326,667 MUR thousands · p1
+121.0% vs 2025
-
Profit / (loss) for the year
MUR 278 million
278,102 MUR thousands · p1
+65.5% vs 2025
-
Total assets
MUR 5.36 billion
5,356,001 MUR thousands · p1
+29.9% vs 2025
-
Total equity
MUR 2.89 billion
2,887,477 MUR thousands · p1
+9.8% vs 2025
-
Cash from operations
MUR 539 million
538,982 MUR thousands · p1
+5935.0% 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 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 — 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. 'Abridged Audited Group Financial Statements, Financial Year ended 30 June 2026' (p1). The summary does not state its source. No auditor's report on the summary is printed; the summary states that 'The above abridged audited financial statements are issued pursuant to Listing Rule 12.14 and Securities Act 2005.' and its columns are headed 'Group Audited' (p1). Group statements of profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed), financial position (condensed: one line each for current assets, non-current liabilities and current liabilities; no non-current assets subtotal or total liabilities), cash flows (activity totals only), changes in equity and segment revenue and profit (p1). No notes beyond the commentary.
- FY to 30 Jun 2024 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2025 filing · source
- Published summary of audited statements for 2025: final status not established. Summary communiqué published by the Board of Bluelife Limited ('The Board of Directors of Bluelife Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements', p1), closing 'By Order of the Board, IBL Management Ltd, Company Secretary, September 22, 2025' (typeset, no signature; page image p1). Column headings read 'Group Audited'; no auditor's report is printed and no auditor is named.
- 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'Abridged Audited Group Financial Statements, Financial Year ended 30 June 2025' (p1). The summary does not state its source. No auditor's report on the summary is printed; the summary states that 'The above abridged audited financial statements are issued pursuant to Listing Rule 12.20 and Securities Act 2005.' and its columns are headed 'Group Audited' (p1). Group statements of profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed), financial position (condensed: one line each for current assets, non-current liabilities and current liabilities; no non-current assets subtotal or total liabilities), cash flows (activity totals only), changes in equity and segment revenue and profit (p1). No notes beyond the commentary.
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 | FY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations |
|---|---|---|---|
| Revenue | 2,504,713 | 1,395,825 | 1,549,164 |
| Profit from operations | 326,667 | 147,800 | 153,408 |
| Fair value gain on IP12 | 40,242 | 96,712 | 70,924 |
| Fair value Embedded Derivative Liability3 | (18,296) | (1,997) | Not reported in this filing4 |
| Net finance costs5 | (62,924) | (65,259)6 | (61,896) |
| Profit before taxation | 285,689 | 177,2567 | 162,436 |
| Taxation | (7,587) | (7,913) | (13,222) |
| Profit from continued operations8 | 278,102 | 169,3439 | 149,213 |
| Discountinued operations10 | –11 | (1,330) | (1,986) |
| Profit for the year12 | 278,102 | 168,01313 | 147,227 |
| Other comprehensive income | (20,677) | 5,717 | 85,452 |
| Total comprehensive income for the year | 257,425 | 173,73014 | 232,679 |
- Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
Notes and alternative reported figures (13)
- “Fair value gain on IP” is an issuer-specific line, not mapped to a shared definition: Fair value gain on investment properties.
- Printed under different labels across filings: “Fair value gain”; “Fair value gain on IP”.
- “Fair value Embedded Derivative Liability” is an issuer-specific line, not mapped to a shared definition: Fair value movement of the embedded derivative in the convertible redeemable bonds (footnote 1).
- Not reported in this filing: Not printed: the summary statement of profit or loss (p1) has no embedded-derivative fair-value line for the year to 30 June 2024.
- “Net finance costs”: mapping to a shared definition is uncertain. Printed 'Net finance costs': finance income and costs net on one line.
- Published summary of audited statements dated 2025-09-22 prints (61,530) (thousands, p1) for this line and year.
- Published summary of audited statements dated 2025-09-22 prints 182,982 (thousands, p1) for this line and year.
- “Profit from continued operations” is an issuer-specific line, not mapped to a shared definition: Subtotal: continuing operations.
- Published summary of audited statements dated 2025-09-22 prints 175,069 (thousands, p1) for this line and year.
- “Discountinued operations” is an issuer-specific line, not mapped to a shared definition: Result of discontinued operations (label printed 'Discountinued').
- Printed under different labels across filings: “Profit for the period”; “Profit for the year”.
- Published summary of audited statements dated 2025-09-22 prints 173,739 (thousands, p1) for this line and year.
- Published summary of audited statements dated 2025-09-22 prints 179,456 (thousands, p1) for this line and year.
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 | FY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations |
|---|---|---|---|
| Property, plant and equipment | 1,362,262 | 1,301,060 | 1,314,105 |
| Investment properties | 1,932,574 | 1,858,364 | 1,826,643 |
| Intangible assets | 643 | 771 | 491 |
| Deferred tax assets | 6,554 | 6,030 | 6,164 |
| Right of use assets | 12,521 | 14,101 | 19,158 |
| Current assets | 2,041,447 | 941,651 | 1,029,015 |
| Total Assets | 5,356,001 | 4,121,977 | 4,195,576 |
| Equity attributable to owners of the company | 2,867,936 | 2,611,3291 | 2,514,095 |
| Non-controlling interests | 19,541 | 18,721 | 17,838 |
| Total Equity | 2,887,477 | 2,630,0502 | 2,531,933 |
| Non-current liabilities | 772,969 | 776,5643 | 664,816 |
| Current liabilities | 1,695,555 | 715,363 | 998,827 |
| Total Equity and Liabilities | 5,356,001 | 4,121,977 | 4,195,576 |
Notes and alternative reported figures (3)
- Published summary of audited statements dated 2025-09-22 prints 2,669,569 (thousands, p1) for this line and year.
- Published summary of audited statements dated 2025-09-22 prints 2,688,290 (thousands, p1) for this line and year.
- Published summary of audited statements dated 2025-09-22 prints 718,324 (thousands, p1) for this line and year.
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 | FY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations |
|---|---|---|---|
| Net cash generated from operating activities | 538,982 | 8,9311 | 279,435 |
| Net cash used in investing activities | (198,771) | (100,677) | (122,978) |
| Net cash generated (used in)/generated from financing activities2 | (41,761) | 63,9753 | (2,883) |
| Net movement in cash and cash equivalents | 298,450 | (27,771) | 153,574 |
| Net foreign exchange difference | (7,822) | (3,823) | 7,229 |
| Cash and cash equivalents at 1 July | 446 | 32,040 | (128,763) |
| Cash and cash equivalents at 30 Jun | 291,074 | 446 | 32,040 |
Notes and alternative reported figures (3)
- Published summary of audited statements dated 2025-09-22 prints 8,545 (thousands, p1) for this line and year.
- Printed under different labels across filings: “Net cash generated (used in)/generated from financing activities”; “Net cash generated from / (used in) financing activities”.
- Published summary of audited statements dated 2025-09-22 prints 64,361 (thousands, p1) for this line and year.
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.
-
Bluelife Limited and its subsidiary companies Abridged Audited Group Financial Statements Financial 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 Bluelife Limited ('The Board of Directors of Bluelife Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements', p1), closing 'By Order of the Board, IBL Management Ltd, Company Secretary, September 21, 2026' (typeset, no signature; page image p1). Column headings read 'Group Audited'; no auditor's report is printed and no auditor is named.
- Document date
- 21 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 thousands (printed “MUR '000”)
- The statement of changes in equity prints total comprehensive income for 2026 of 256,607 / 820 / 257,427 (owners / NCI / total) against 256,606 / 819 / 257,425 in the statement of profit or loss and OCI, and 172,848 / 883 / 173,731 for 2025 against 172,848 / 882 / 173,730 (p1). Kept as printed; the statement figures are transcribed.
- On 5 July 2026 Rs 269.85m of the Rs 300m convertible bonds were converted into 556,621,282 new ordinary shares, bringing shares in issue to 1,711,563,381 (p1).
- Comparatives marked 'Restated¹': '¹ The convertible redeemable bonds issued in 2021 provide for an option to convert the debt into ordinary shares ... As per IFRS 9, the Fair Value of the embedded liability and the value of the host contract have been calculated retrospectively giving rise to a prior year adjustment.' (p1). The statement of changes in equity shows prior year adjustments of (52,515) at 1 July 2024 and (58,241) thousand at 1 July 2025.
- No auditor's report on the summary is printed; the summary states that 'The above abridged audited financial statements are issued pursuant to Listing Rule 12.14 and Securities Act 2005.' and its columns are headed 'Group Audited' (p1).
- Group statements of profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed), financial position (condensed: one line each for current assets, non-current liabilities and current liabilities; no non-current assets subtotal or total liabilities), cash flows (activity totals only), changes in equity and segment revenue and profit (p1). No notes beyond the commentary.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
69fb951bf1e413627600a95418cb397c766a8c1397a7b5a464c1ee64c125c9a0- Entity as printed
- BLUELIFE LIMITED AND ITS SUBSIDIARY COMPANIES; BLUELIFE LIMITED BUSINESS REGISTRATION NUMBER: C07050411
- Issuer copy
- retrieved 2026-10-08T19:13:11Z
-
Bluelife Limited and its subsidiary companies Abridged Audited Group Financial Statements Financial Year ended 30 June 2025
Year ended 30 June 2025 · 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 Bluelife Limited ('The Board of Directors of Bluelife Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements', p1), closing 'By Order of the Board, IBL Management Ltd, Company Secretary, September 22, 2025' (typeset, no signature; page image p1). Column headings read 'Group Audited'; no auditor's report is printed and no auditor is named.
- Document date
- 22 Sep 2025
- 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 2024
- Basis
- consolidated statements · MUR thousands (printed “MUR '000”)
- The FY2026 summary (fin-r5-w07) restates the 30 June 2025 figures for the embedded derivative in the convertible redeemable bonds; this publication prints the figures as originally reported (no restatement). The commentary quotes total assets of 'Rs.4.10bn' against 4,121,977 thousand printed in the statement of financial position (p1).
- No auditor's report on the summary is printed; the summary states that 'The above abridged audited financial statements are issued pursuant to Listing Rule 12.20 and Securities Act 2005.' and its columns are headed 'Group Audited' (p1).
- Group statements of profit or loss and OCI (revenue, then profit from operations; the expenses between them are not printed), financial position (condensed: one line each for current assets, non-current liabilities and current liabilities; no non-current assets subtotal or total liabilities), cash flows (activity totals only), changes in equity and segment revenue and profit (p1). No notes beyond the commentary.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
a73c8f2d5fc7f48fd9420dccbfc4b4d6cf9761fff97b94c80072b9d2a01feb53- Entity as printed
- BLUELIFE LIMITED AND ITS SUBSIDIARY COMPANIES; BLUELIFE LIMITED BUSINESS REGISTRATION NUMBER: C07050411
- Issuer copy
- retrieved 2026-10-08T19:12:57Z
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) (16 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.