Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (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
Car & General
On this page
Company details
- Legal name
- Car & General (Kenya) PLC
- Incorporated in
- Kenya
- Listing
- CGEN on the Nairobi Securities Exchange, active · ISIN KE0000000109 (observed 2026-10-07)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 31 December
Overview
Year ended 31 December 2025 · 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 unsigned. The FY2025 figures come from it.
Full wording and sources
Published summary of audited statements for 2025: final status not established
An ISA 810 (Revised) independent auditor's report on the summary consolidated financial statements is printed (PDF p1, page image): 'For and on behalf of Deloitte & Touche LLP, Certified Public Accountants (Kenya), Nairobi, 29 April 2026', engagement partner CPA David Waweru (Practising certificate No. 2204), typeset with no handwritten signature (name_printed_unsigned). The commentary is signed off typeset by Conrad Nyukuri, Company Secretary, 29 April 2026; no board approval date or director signature is shown. Published by the Nairobi Securities Exchange.
Source: Car & General (Kenya) PLC Summary Consolidated Audited Financial Statements for the Period Ended 31 December 2025 (dated 2026-04-29)
2025, 2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. "The summary consolidated financial statements for the year ended 31 December 2025 have been prepared as per the requirements of the Capital Markets (Securities) (Public Offers, Listings, and Disclosures) Regulations 2002 ... The summarised financial statements are not a substitute to reading the full set of financial statements available on the Company website." (p1); the auditor's report states they 'are derived from the audited consolidated financial statements' (p1). Independent auditor's report on the summary consolidated financial statements (ISA 810 (Revised)): 'In our opinion, the accompanying summary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements of Car & General (Kenya) PLC, in accordance with the requirements of the Capital Markets (Securities) (Public Offers, Listings and Disclosures) Regulation, 2002 (''the Regulations'') as applicable to summary financial statements.' It states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 29 April 2026', including a key audit matter on valuation of investment properties. 'For and on behalf of Deloitte & Touche LLP', Nairobi, 29 April 2026, typeset, no handwritten signature (p1). Summary consolidated statement of profit or loss and OCI (revenue then gross profit, with no cost of sales line; EBITDA printed below EPS), statement of financial position in the 'total assets less current liabilities' layout (no total assets or total liabilities), statement of changes in equity (not transcribed) and statement of cash flows with section totals only. No notes. The statements are an embedded image (p1).
Source: Car & General (Kenya) PLC Summary Consolidated Audited Financial Statements for the Period Ended 31 December 2025 (dated 2026-04-29)
Published summary of audited statements for 2024: final status not established
An ISA 810 (Revised) independent auditor's report on the summary consolidated financial statements is printed (PDF p1, page image): 'For and on behalf of Deloitte & Touche LLP, Certified Public Accountants (Kenya), Nairobi, 28 April 2025', engagement partner FCPA Fred Aloo (Practising certificate No. 1537), typeset with no handwritten signature (name_printed_unsigned). The commentary is signed off typeset 'By Order of the Board', Conrad Nyukuri, Company Secretary, 28 April 2025; no board approval date or director signature is shown. Published by the Nairobi Securities Exchange.
Source: Car & General (Kenya) PLC Summary Consolidated Audited Financial Statements for the Period Ended 31 December 2024 (dated 2025-04-28)
2023: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. "The summary consolidated financial statements for the 15 month period ended 31 December 2024 have been prepared as per the requirements of the Capital Markets (Securities) (Public Offers, Listings, and Disclosures) Regulations 2002 ... The summarised financial statements are not a substitute to reading the full set of financial statements available on the Company website." (p1); the auditor's report states they 'are derived from the audited consolidated financial statements of Car & General (Kenya) PLC for the year ended 31 December 2024' (p1). Independent auditor's report on the summary consolidated financial statements (ISA 810 (Revised)): 'In our opinion, the accompanying summary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements of Car & General (Kenya) PLC, in accordance with the requirements of the Capital Markets (Securities) (Public Offers, Listings and Disclosures) Regulation, 2002 (''the Regulations'') as applicable to summary financial statements.' It states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 28 April 2025', including a key audit matter on valuation of investment properties. 'For and on behalf of Deloitte & Touche LLP', Nairobi, 28 April 2025, typeset, no handwritten signature (p1). Summary consolidated statement of profit or loss and OCI (revenue then gross profit, with no cost of sales line; EBITDA printed below EPS), statement of financial position in the 'total assets less current liabilities' layout (no total assets or total liabilities), statement of changes in equity (not transcribed) and statement of cash flows with section totals only. No notes (p1).
Source: Car & General (Kenya) PLC Summary Consolidated Audited Financial Statements for the Period Ended 31 December 2024 (dated 2025-04-28)
-
Revenue
KES 25.3 billion
25,338,614 KES thousands · p1
+21.0% vs 2024
-
Operating profit / (loss)
Not reported in this filing
-
Profit / (loss) for the year
KES 2.45 billion
2,447,735 KES thousands · p1
+365.3% vs 2024
-
Total assets
Not reported in this filing
-
Total equity
KES 8.26 billion
8,259,734 KES thousands · p1
+42.1% vs 2024
-
Cash from operations
KES 1.28 billion
1,284,551 KES thousands · p1
−8.9% vs 2024
Large amounts are rounded for reading (KES 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 KES 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
- FY2025 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY2024 — published summary of audited statements (summary), final status not established; comparative in the FY2025 filing · source
- 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. "The summary consolidated financial statements for the year ended 31 December 2025 have been prepared as per the requirements of the Capital Markets (Securities) (Public Offers, Listings, and Disclosures) Regulations 2002 ... The summarised financial statements are not a substitute to reading the full set of financial statements available on the Company website." (p1); the auditor's report states they 'are derived from the audited consolidated financial statements' (p1). Independent auditor's report on the summary consolidated financial statements (ISA 810 (Revised)): 'In our opinion, the accompanying summary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements of Car & General (Kenya) PLC, in accordance with the requirements of the Capital Markets (Securities) (Public Offers, Listings and Disclosures) Regulation, 2002 (''the Regulations'') as applicable to summary financial statements.' It states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 29 April 2026', including a key audit matter on valuation of investment properties. 'For and on behalf of Deloitte & Touche LLP', Nairobi, 29 April 2026, typeset, no handwritten signature (p1). Summary consolidated statement of profit or loss and OCI (revenue then gross profit, with no cost of sales line; EBITDA printed below EPS), statement of financial position in the 'total assets less current liabilities' layout (no total assets or total liabilities), statement of changes in equity (not transcribed) and statement of cash flows with section totals only. No notes. The statements are an embedded image (p1).
- FY2023 — published summary of audited statements (summary), final status not established; comparative in the FY2024 filing · source
- Published summary of audited statements for 2024: final status not established. An ISA 810 (Revised) independent auditor's report on the summary consolidated financial statements is printed (PDF p1, page image): 'For and on behalf of Deloitte & Touche LLP, Certified Public Accountants (Kenya), Nairobi, 28 April 2025', engagement partner FCPA Fred Aloo (Practising certificate No. 1537), typeset with no handwritten signature (name_printed_unsigned). The commentary is signed off typeset 'By Order of the Board', Conrad Nyukuri, Company Secretary, 28 April 2025; no board approval date or director signature is shown. Published by the Nairobi Securities Exchange.
- 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. "The summary consolidated financial statements for the 15 month period ended 31 December 2024 have been prepared as per the requirements of the Capital Markets (Securities) (Public Offers, Listings, and Disclosures) Regulations 2002 ... The summarised financial statements are not a substitute to reading the full set of financial statements available on the Company website." (p1); the auditor's report states they 'are derived from the audited consolidated financial statements of Car & General (Kenya) PLC for the year ended 31 December 2024' (p1). Independent auditor's report on the summary consolidated financial statements (ISA 810 (Revised)): 'In our opinion, the accompanying summary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements of Car & General (Kenya) PLC, in accordance with the requirements of the Capital Markets (Securities) (Public Offers, Listings and Disclosures) Regulation, 2002 (''the Regulations'') as applicable to summary financial statements.' It states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 28 April 2025', including a key audit matter on valuation of investment properties. 'For and on behalf of Deloitte & Touche LLP', Nairobi, 28 April 2025, typeset, no handwritten signature (p1). Summary consolidated statement of profit or loss and OCI (revenue then gross profit, with no cost of sales line; EBITDA printed below EPS), statement of financial position in the 'total assets less current liabilities' layout (no total assets or total liabilities), statement of changes in equity (not transcribed) and statement of cash flows with section totals only. No notes (p1).
Income statement
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations | FY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations |
|---|---|---|---|
| Revenue | 25,338,614 | 20,944,744 | 27,240,669 |
| Gross profit | 4,662,060 | 3,210,046 | 4,060,374 |
| Other income | 224,947 | 227,297 | 202,633 |
| Gain in fair value of investment properties1 | 20,070 | 71,304 | 2,980 |
| Impairment provision for Financial Assets | (73,936) | (5,489) | 6,950 |
| Operating expenses | (3,049,805) | (2,610,942) | (3,264,306) |
| Share of profit in an associate | 1,693,992 | 219,769 | 526,876 |
| Profit before finance costs and taxation2 | 3,477,328 | 1,111,985 | 1,535,507 |
| Finance costs | (672,514) | (393,799) | (2,202,810) |
| Finance income | 94,124 | 35,795 | 20,763 |
| Net foreign exchange gains3 | 27,214 | 27,308 | 297,919 |
| Profit before taxation4 | 2,926,152 | 781,289 | (348,621) |
| Taxation charge5 | (478,417) | (255,242) | 74,928 |
| Profit for the year6 | 2,447,735 | 526,047 | (273,693) |
| Other comprehensive income/(loss) for the year7 | 86,089 | (443,472) | 465,046 |
| Total comprehensive income for the year8 | 2,533,824 | 82,575 | 191,353 |
Notes and alternative reported figures (8)
- “Gain in fair value of investment properties” is an issuer-specific line, not mapped to a shared definition: Printed between gross profit and profit before finance costs.
- “Profit before finance costs and taxation” is an issuer-specific line, not mapped to a shared definition: Gross profit, other income, fair value gain, impairment, operating expenses and share of associate profit.
- Printed under different labels across filings: “Net foreign exchange gains”; “Net foreign exchange gains/(losses)”.
- Printed under different labels across filings: “Profit before taxation”; “Profit/(loss) before taxation”.
- Printed under different labels across filings: “Taxation (charge)/credit”; “Taxation charge”.
- Printed under different labels across filings: “Profit for the year”; “Profit/(loss) for the year/period”.
- Printed under different labels across filings: “Other comprehensive (loss)/ income for the year/period”; “Other comprehensive income/(loss) for the year”.
- Printed under different labels across filings: “Total comprehensive income for the year”; “Total comprehensive income for the year/period”.
Balance sheet
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations | FY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations |
|---|---|---|---|
| Investment properties | 3,153,386 | 3,049,734 | 3,080,743 |
| Property, plant and equipment | 3,447,580 | 3,143,103 | 3,226,735 |
| Right of Use Asset | 463,203 | 431,138 | 515,423 |
| Other non-current assets1 | 3,649,957 | 1,905,944 | 1,733,250 |
| Non-current assets (unlabelled subtotal) | 10,714,126 | 8,529,919 | 8,556,151 |
| Current assets | 11,058,122 | 10,447,092 | 12,682,255 |
| Current liabilities | 10,325,910 | 10,805,702 | 12,538,292 |
| Total assets less current liabilities2 | 11,446,338 | 8,171,309 | 8,700,114 |
| Share capital | 401,033 | 401,033 | 401,033 |
| Reserves and retained earnings3 | 7,591,189 | 5,147,224 | 5,072,405 |
| Non-controlling interests | 267,512 | 265,880 | 258,124 |
| Total equity | 8,259,734 | 5,814,137 | 5,731,562 |
| Deferred tax liabilities | 1,059,532 | 1,081,677 | 923,168 |
| Due to related parties4 | 166,808 | 166,808 | 166,808 |
| Lease liabilities | 442,672 | 369,077 | 431,208 |
| Borrowings5 | 1,517,592 | 739,610 | 1,447,368 |
| Non-current liabilities (unlabelled subtotal) | 3,186,604 | 2,357,172 | 2,968,552 |
| Total equity and non current liabilities6 | 11,446,338 | 8,171,309 | 8,700,114 |
Notes and alternative reported figures (6)
- “Other non-current assets” is an issuer-specific line, not mapped to a shared definition: One line.
- “Total assets less current liabilities” is an issuer-specific line, not mapped to a shared definition: Non-current assets plus current assets less current liabilities (working capital layout).
- “Reserves and retained earnings” is an issuer-specific line, not mapped to a shared definition: Reserves and retained earnings, one line.
- “Due to related parties” is an issuer-specific line, not mapped to a shared definition: Non-current liabilities.
- Printed under different labels across filings: “Borrow ings”; “Borrowings”.
- “Total equity and non current liabilities” is an issuer-specific line, not mapped to a shared definition: Equals total assets less current liabilities.
Cash flow
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations | FY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations |
|---|---|---|---|
| Net cash generated from operating activities | 1,284,551 | 1,410,276 | 537,146 |
| Net cash used in investing activities | (468,980) | (427,961) | (451,475) |
| Net cash used in from financing activities1 | (355,793) | (1,118,984) | 115,995 |
| Net increase/(decrease) in cash and cash equivalents2 | 459,778 | (136,669) | 201,666 |
| Cash and cash equivalents at the beginning of the year | 93,724 | 282,777 | 57,574 |
| Effects of exchange rate changes on the balance of cash held in foreign operations | (607) | (52,384) | 23,537 |
| Cash and cash equivalents at the end of the year3 | 552,895 | 93,724 | 282,777 |
Notes and alternative reported figures (3)
- Printed under different labels across filings: “Net cash (used in)/generated from financing activities”; “Net cash used in from financing activities”.
- Printed under different labels across filings: “Net (decrease)/increase in cash and cash equivalents”; “Net increase/(decrease) in cash and cash equivalents”.
- Printed under different labels across filings: “Cash and cash equivalents at the end of the year”; “Cash and cash equivalents at the end of the year/period”.
Reported measures outside the statements
| Measure (as printed) | FY2025 | FY2024 | FY2023 |
|---|---|---|---|
| Earnings before interest,taxes, depreciation & Amortization (EBITDA) | 3,833,509 p1 | 1,513,068 p1 | 2,175,150 p1 |
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.
-
Car & General (Kenya) PLC Summary Consolidated Audited Financial Statements for the Period Ended 31 December 2025
Year ended 31 December 2025 · Published summary of audited statements (summary) · final status not established
Audit: Deloitte & Touche LLP, Certified Public Accountants (Kenya), unmodified opinion
Auditor's sign-off: For and on behalf of Deloitte & Touche LLP (engagement partner CPA David Waweru, P/No. 2204); typeset
Final status: An ISA 810 (Revised) independent auditor's report on the summary consolidated financial statements is printed (PDF p1, page image): 'For and on behalf of Deloitte & Touche LLP, Certified Public Accountants (Kenya), Nairobi, 29 April 2026', engagement partner CPA David Waweru (Practising certificate No. 2204), typeset with no handwritten signature (name_printed_unsigned). The commentary is signed off typeset by Conrad Nyukuri, Company Secretary, 29 April 2026; no board approval date or director signature is shown. Published by the Nairobi Securities Exchange.
- Document date
- 29 Apr 2026
- Auditor's report
- 29 Apr 2026
- Board approval
- date not recorded
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- consolidated statements · KES thousands (printed “Sh '000”)
- Printed 'CAR & GENERAL (KENYA) PLC' and 'Car & General (Kenya) PLC' (p1); the directory lists 'Car and General (K) Ltd Ord 5.00' (XNAI:CGEN). No registration number or change-of-name statement is printed; the attribution rests on the NSE filing title and the reviewed alias table.
- The statements are an image without a text layer: values are OCR text of the render, and the rows OCR garbles (investment properties, right-of-use asset, other non-current assets, the non-current assets subtotal, deferred tax, due to related parties, borrowings, finance income, 2025 opening cash) were read on the render. OCR read property, plant and equipment 2025 as 3,441,580; the render prints 3,447,580. Current liabilities are printed in brackets as a deduction; stored positive. The title says 'period ended'; the commentary states a twelve-month period from 1 January to 31 December 2025. The default gross-profit check (gross profit = revenue + cost of sales) fails in both years because the summary prints no cost of sales line (gap not_reported); it is not an issuer inconsistency.
- Independent auditor's report on the summary consolidated financial statements (ISA 810 (Revised)): 'In our opinion, the accompanying summary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements of Car & General (Kenya) PLC, in accordance with the requirements of the Capital Markets (Securities) (Public Offers, Listings and Disclosures) Regulation, 2002 (''the Regulations'') as applicable to summary financial statements.' It states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 29 April 2026', including a key audit matter on valuation of investment properties. 'For and on behalf of Deloitte & Touche LLP', Nairobi, 29 April 2026, typeset, no handwritten signature (p1).
- Summary consolidated statement of profit or loss and OCI (revenue then gross profit, with no cost of sales line; EBITDA printed below EPS), statement of financial position in the 'total assets less current liabilities' layout (no total assets or total liabilities), statement of changes in equity (not transcribed) and statement of cash flows with section totals only. No notes. The statements are an embedded image (p1).
Technical details
- File
- 1 pages, with a text layer
- SHA-256
fabe9ff876a8e4e506934a43de99f6702c7cfcb1cd6a032e5af9070d49556b7a- Entity as printed
- CAR & GENERAL (KENYA) PLC
- Exchange copy
- retrieved 2026-10-08T18:12:21Z
-
Car & General (Kenya) PLC Summary Consolidated Audited Financial Statements for the Period Ended 31 December 2024
Year ended 31 December 2024 · Published summary of audited statements (summary) · final status not established
Audit: Deloitte & Touche LLP, Certified Public Accountants (Kenya), unmodified opinion
Auditor's sign-off: For and on behalf of Deloitte & Touche LLP (engagement partner FCPA Fred Aloo, P/No. 1537); typeset
Final status: An ISA 810 (Revised) independent auditor's report on the summary consolidated financial statements is printed (PDF p1, page image): 'For and on behalf of Deloitte & Touche LLP, Certified Public Accountants (Kenya), Nairobi, 28 April 2025', engagement partner FCPA Fred Aloo (Practising certificate No. 1537), typeset with no handwritten signature (name_printed_unsigned). The commentary is signed off typeset 'By Order of the Board', Conrad Nyukuri, Company Secretary, 28 April 2025; no board approval date or director signature is shown. Published by the Nairobi Securities Exchange.
- Document date
- 28 Apr 2025
- Auditor's report
- 28 Apr 2025
- Board approval
- date not recorded
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2023
- Basis
- consolidated statements · KES thousands (printed “Sh '000”)
- Printed 'CAR & GENERAL (KENYA) PLC' and 'Car & General (Kenya) PLC' (p1); the directory lists 'Car and General (K) Ltd'. No registration number or change-of-name statement is printed; the attribution rests on the NSE filing title, as for FY2025.
- Comparative period is fifteen months (1 October 2022 to 31 December 2023) after a change of year end; columns headed '2024 Sh '000 (12 Months)' and '2023 Sh '000 (15 Months)'; the SOCE opens 'At 1 October 2022'. The basis-of-preparation paragraph says 'for the 15 month period ended 31 December 2024', contradicting the column headings and the commentary ('The twelve-month period from 1 January 2024 to 31 December 2024'); the headings are followed. Current liabilities are printed in brackets as a deduction; stored positive. The default gross-profit check fails because the summary prints no cost of sales line (gap not_reported); it is not an issuer inconsistency.
- Independent auditor's report on the summary consolidated financial statements (ISA 810 (Revised)): 'In our opinion, the accompanying summary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements of Car & General (Kenya) PLC, in accordance with the requirements of the Capital Markets (Securities) (Public Offers, Listings and Disclosures) Regulation, 2002 (''the Regulations'') as applicable to summary financial statements.' It states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 28 April 2025', including a key audit matter on valuation of investment properties. 'For and on behalf of Deloitte & Touche LLP', Nairobi, 28 April 2025, typeset, no handwritten signature (p1).
- Summary consolidated statement of profit or loss and OCI (revenue then gross profit, with no cost of sales line; EBITDA printed below EPS), statement of financial position in the 'total assets less current liabilities' layout (no total assets or total liabilities), statement of changes in equity (not transcribed) and statement of cash flows with section totals only. No notes (p1).
Technical details
- File
- 1 pages, with a text layer
- SHA-256
aeaabefb3620db2c08ae69c23570a8a880662d3d611b4a9d16fb3994ff99b20e- Entity as printed
- CAR & GENERAL (KENYA) PLC
- Exchange copy
- retrieved 2026-10-08T18:12:36Z
Data notes
- Property, plant and equipment — OCR read '3,441,580'; the page image shows '3,447,580'. OCR reads 3,441,580 for property, plant and equipment 2025; the render prints 3,447,580. (Car & General (Kenya) PLC Summary Consolidated Audited Financial Statements for the Period Ended 31 December 2025, p1)
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (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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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.