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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; 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

CIL

CIL · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Compagnie Internationale de Leasing
Listing
CIL on the Bourse de Tunis, active · ISIN TN0004200853 (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 (opinion PDF p46) dated 'Tunis, le 13 Mars 2026', closed with the typeset firm and partner names (PROAUDIT, Tarak ZAHAF; le groupement Universal Auditing – CNBA UHY, Hilal OUALI) and no signature (PDF p49, page image). The statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration du 12 Mars 2026' (note 32, PDF p45) and are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 16 April 2026 (PDF p1).

    Source: Avis des sociétés — Etats financiers consolidés, Compagnie Internationale de Leasing - CIL, arrêtés au 31 décembre 2025 (dated 2026-03-13)

  • Audited financial statements for 2024: final status not established

    The exchange's published notice reproduces the commissaires aux comptes' report on the consolidated statements (opinion PDF p45) dated 'Tunis, le 18 Mars 2025', closed with the typeset firm and partner names (PROAUDIT, Tarak ZAHAF; le groupement Universal Auditing – CNBA UHY, Hilal OUALI) and no signature (PDF p49, render checked: name_printed_unsigned). The statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration du 17 Mars 2025' (note 31, PDF p45) and are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 22 April 2025 (PDF p1).

    Source: Avis des sociétés — Etats financiers consolidés, Compagnie Internationale de Leasing - CIL, arrêtés au 31 décembre 2024 (dated 2025-03-18)

  • Auditor's emphasis of matter

    No emphasis-of-matter paragraph; key audit matters on receivable impairment and the valuation of the securities portfolio (pp45-46).

    Source: Avis des sociétés — Etats financiers consolidés, Compagnie Internationale de Leasing - CIL, arrêtés au 31 décembre 2024 (dated 2025-03-18)

  • Produit net

    TND 49.5 million

    49,512,339 TND units · p3

    +7.5% vs 2024

    Printed as 'Produit net' in the état de résultat consolidé (p3): leasing interest income less interest charges plus placement and other operating income.

  • RESULTAT D'EXPLOITATION

    TND 29.7 million

    29,728,953 TND units · p3

    +4.3% vs 2024

    Printed as 'RESULTAT D'EXPLOITATION' (p3).

  • RESULTAT NET DE L'ENSEMBLE CONSOLIDE

    TND 21.7 million

    21,712,141 TND units · p3

    +7.6% vs 2024

    Printed as 'RESULTAT NET DE L'ENSEMBLE CONSOLIDE' (p3).

  • Total assets

    TND 735 million

    735,447,299 TND units · p1

    +1.4% vs 2024

    Printed as 'TOTAL DES ACTIFS' (p1).

  • Créances sur la clientèle, opérations de leasing

    TND 641 million

    641,122,902 TND units · p1

    +5.4% vs 2024

    Printed as 'Créances sur la clientèle, opérations de leasing' (p1), the leasing book.

  • Total des capitaux propres avant affectation

    TND 142 million

    142,471,845 TND units · p1

    +6.2% vs 2024

    Printed as 'Total des capitaux propres avant affectation' (p1); minority interests (757) are printed outside equity and no total equity including them is printed.

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 (opinion PDF p45) dated 'Tunis, le 18 Mars 2025', closed with the typeset firm and partner names (PROAUDIT, Tarak ZAHAF; le groupement Universal Auditing – CNBA UHY, Hilal OUALI) and no signature (PDF p49, render checked: name_printed_unsigned). The statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration du 17 Mars 2025' (note 31, PDF p45) and are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 22 April 2025 (PDF p1).
    • Auditor's emphasis of matter. No emphasis-of-matter paragraph; key audit matters on receivable impairment and the valuation of the securities portfolio (pp45-46).

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 produits assimilés de leasing 90,967,795 84,670,663 78,510,916
Intérêts et charges assimilées (46,216,462) (47,277,480) (42,848,147)
Produits des placements1 4,390,172 8,156,412 7,281,341
Autres produits d'exploitation 370,834 526,057 879,837
Produit net2 49,512,339 46,075,652 43,823,948
Charges de personnel (10,480,832) (9,141,807) (8,762,813)
Dotations aux amortissements (695,712) (540,970) (486,820)
Autres charges d'exploitation (3,599,111) (4,323,457) (4,049,806)
Total des charges d'exploitation3 (14,775,655) (14,006,234) (13,299,440)
RESULTAT D'EXPLOITATION AVANT PROVISIONS4 34,736,684 32,069,418 30,524,508
Dotations nettes aux provisions et résultat des créances radiées (3,670,527) (2,844,066) (4,624,840)
Dotations nettes aux autres provisions5 (1,337,204) (725,142) (664,048)
RESULTAT D'EXPLOITATION 29,728,953 28,500,210 25,235,620
Autres gains ordinaires6 1,456,636 295,218 232,572
Autres pertes ordinaires7 (857) (1,727) (805)
RESULTAT COURANT DES SOCIETES INTEGREES AVANT IMPOT 31,184,732 28,793,702 25,467,387
Impôts exigibles (8,675,828) (7,202,036) (4,788,436)
Contribution sociale de solidarité8 (796,763) (718,639) (551,475)
Autres Contributions9 (758,479) –10 Not reported in this filing11
RESULTAT COURANT DES SOCIETES INTEGREES APRES IMPOT12 21,712,141 20,873,027 20,127,476
Contribution conjoncturelle13 –14 (690,244) (522,765)
RESULTAT NET DE L'ENSEMBLE CONSOLIDE 21,712,141 20,182,783 19,604,711
Parts revenant aux intérêts minoritaires15 (67) (76) (161)
  1. Printed “-”; reading unresolved, so no amount is shown. 2024 prints a dash; the line is not placed within a printed subtotal (see issuer_inconsistency note), so no arithmetic confirms a nil reading.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
Notes and alternative reported figures (13)
  1. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Note 16: investment (placement) income, within net income (produit net).
  2. “Produit net” is an issuer-specific line, not mapped to a shared definition: Leasing interest income less interest charges plus placement and other operating income.
  3. “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Personnel, depreciation and other operating charges.
  4. “RESULTAT D'EXPLOITATION AVANT PROVISIONS” is an issuer-specific line, not mapped to a shared definition: Before credit-risk and other provisions.
  5. “Dotations nettes aux autres provisions” is an issuer-specific line, not mapped to a shared definition: Note 20.
  6. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 21.
  7. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 22.
  8. “Contribution sociale de solidarité” is an issuer-specific line, not mapped to a shared definition: Deducted after current income tax.
  9. “Autres Contributions” is an issuer-specific line, not mapped to a shared definition: Other contributions printed after the social solidarity contribution (2025 only).
  10. Not reported in this filing: Not reported: the FY2024 Etat de résultat consolidé (p3, text layer) prints no 'Autres Contributions' line; its tax and levy lines are 'Impôts exigibles', 'Contribution sociale de solidarité' (551 475) and 'Contribution conjoncturelle' (522 765) for 2023. 'Autres Contributions' first appears in the FY2025 statement.
  11. “RESULTAT COURANT DES SOCIETES INTEGREES APRES IMPOT” is an issuer-specific line, not mapped to a shared definition: Result of the consolidated companies after tax, before the conjunctural contribution.
  12. “Contribution conjoncturelle” is an issuer-specific line, not mapped to a shared definition: Exceptional conjunctural contribution (2024 only).
  13. “Parts revenant aux intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Share of the consolidated net result attributable to minority interests.

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
Caisses et avoirs auprès des banques 15,943,341 13,052,567 22,182,436
Créances sur la clientèle, opérations de leasing 641,122,902 608,560,266 562,504,314
Portefeuille-titres commercial 26,307,833 53,510,065 61,115,119
Portefeuille d'investissement 30,313,806 26,083,692 26,416,325
Valeurs Immobilisées1 13,413,422 15,709,479 18,586,035
Autres actifs 8,345,994 8,563,909 9,790,014
TOTAL DES ACTIFS 735,447,299 725,479,977 700,594,244
Dettes envers la clientèle2 6,524,328 7,172,206 5,573,892
Emprunts et dettes rattachées 495,061,276 499,323,207 493,894,354
Fournisseurs et comptes rattachés 75,064,574 73,080,792 64,636,998
Autres passifs 16,324,518 11,745,590 9,481,434
TOTAL DES PASSIFS 592,974,697 591,321,795 573,586,678
INTERETS MINORITAIRES 757 715 657
Capital social 35,000,000 35,000,000 35,000,000
Réserves consolidées3 87,768,132 81,696,455 75,443,323
Actions propres4 (2,008,361) (2,721,695) (3,040,964)
Résultat consolidé5 21,712,074 20,182,707 19,604,550
Total des capitaux propres avant affectation 142,471,845 134,157,467 127,006,909
TOTAL DES CAPITAUX PROPRES ET DES PASSIFS 735,447,299 725,479,977 700,594,244
Notes and alternative reported figures (5)
  1. “Valeurs Immobilisées” is an issuer-specific line, not mapped to a shared definition: Note 9: own tangible and intangible fixed assets, net.
  2. “Dettes envers la clientèle” is an issuer-specific line, not mapped to a shared definition: Note 10: amounts owed to leasing customers (advances, deposits).
  3. “Réserves consolidées” is an issuer-specific line, not mapped to a shared definition: Consolidated reserves.
  4. “Actions propres” is an issuer-specific line, not mapped to a shared definition: Own shares held, deducted from equity.
  5. “Résultat consolidé” is an issuer-specific line, not mapped to a shared definition: The year's consolidated result attributable to the group, shown within equity.

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 reçus des clients1 498,105,180 469,871,133 434,054,901
Investissements dans les contrats de Leasing2 (426,842,969) (414,305,365) (391,230,408)
Sommes versées aux fournisseurs et au personnel3 (14,228,835) (13,582,912) (13,087,507)
Intérêts payés (45,663,498) (47,408,135) (40,923,248)
Impôts et taxes payés4 (25,247,306) (16,209,296) (15,590,289)
Placements monétaires5 27,202,231 7,605,054 (10,058,552)
Autres flux liés à l'exploitation6 8,575,000 7,175,571 4,440,109
Flux de trésorerie provenant de (affectés à) l'exploitation 21,899,803 (6,853,950) (32,394,994)
corporelles et incorporelles (396,918) (1,001,424) (3,158,003)
corporelles et incorporelles 2,990,991 4,055,211 15,729
Décaissements provenant de l'acquisition d'immobilisations financières7 (9,865,714) (3,055,600) (4,547,962)
Encaissements provenant de la cession d'immobilisations financières8 6,117,976 4,786,961 8,413,515
Flux de trésorerie provenant des (affectés aux) activités d'investissement (1,153,665) 4,785,148 723,279
Encaissements suite à la cession des actions propres9 1,673,799 514,174 598,503
Dividendes et autres distributions (15,071,166) (13,648,376) (10,779,202)
Encaissements provenant des emprunts 217,500,000 161,000,000 168,189,328
Remboursements d'emprunts (221,957,996) (154,926,866) (127,155,350)
Flux de trésorerie provenant des (affectés aux) activités de financement (17,855,363) (7,061,069) 30,853,279
Variation de trésorerie 2,890,774 (9,129,870) (818,436)
Trésorerie au début de l'exercice 13,052,567 22,182,437 23,000,873
Trésorerie à la clôture de l'exercice 15,943,341 13,052,567 22,182,437
Notes and alternative reported figures (9)
  1. “Encaissements reçus des clients” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  2. “Investissements dans les contrats de Leasing” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  3. “Sommes versées aux fournisseurs et au personnel” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  4. “Impôts et taxes payés” is an issuer-specific line, not mapped to a shared definition: Operating activities: taxes and duties paid (income tax not shown separately).
  5. “Placements monétaires” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  6. “Autres flux liés à l'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  7. “Décaissements provenant de l'acquisition d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  8. “Encaissements provenant de la cession d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  9. “Encaissements suite à la cession des actions propres” is an issuer-specific line, not mapped to a shared definition: Financing activities.

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
Earnings / (loss) per share (per share)21 3.202 2.994 2.919
Profit / (loss) attributable to shareholders (TND units)3 21,712,074 20,182,707 19,604,550
Notes and alternative reported figures (3)
  1. “Résultat par action”: mapping to a shared definition is uncertain. Printed 'Résultat par action' (dinars per share) without a basic/diluted distinction.
  2. Earnings / (loss) per share: printed as “Résultat par action”.
  3. Profit / (loss) attributable to shareholders: printed as “RESULTAT NET REVENANT A LA SOCIETE CONSOLIDANTE”.

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 et autres distributions (15,071,166) TND units Audited financial statements, p4
31 Dec 2024 Dividends paid (cash flow statement) Dividendes et autres distributions (13,648,376) TND units Audited financial statements, p4
31 Dec 2023 Dividends paid (cash flow statement) Dividendes et autres distributions (10,779,202) TND units Audited financial statements, p4

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, Compagnie Internationale de Leasing - CIL, arrêtés au 31 décembre 2025

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

    Audit: PROAUDIT (Tarak ZAHAF) and le groupement Universal Auditing – CNBA UHY (Hilal OUALI), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: PROAUDIT, Tarak ZAHAF; Universal Auditing – CNBA UHY, Hilal OUALI (names printed)

    Final status: The exchange's published notice reproduces the commissaires aux comptes' report on the consolidated statements (opinion PDF p46) dated 'Tunis, le 13 Mars 2026', closed with the typeset firm and partner names (PROAUDIT, Tarak ZAHAF; le groupement Universal Auditing – CNBA UHY, Hilal OUALI) and no signature (PDF p49, page image). The statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration du 12 Mars 2026' (note 32, PDF p45) and are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 16 April 2026 (PDF p1).

    Document date
    13 Mar 2026
    Auditor's report
    13 Mar 2026
    Board approval
    12 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND units (printed “exprimé en dinar tunisien”)
    • 'Autres Contributions' (758 479) is printed for 2025 between the social solidarity contribution and 'RESULTAT COURANT DES SOCIETES INTEGREES APRES IMPOT', but the printed after-tax result (21 712 141) equals the pre-tax result (31 184 732) less current tax (8 675 828) and the social solidarity contribution (796 763) only; the line is kept as printed and not placed within the subtotal (p3).
    • Printed asset lines sum to 735 447 300 against a printed total of 735 447 299, and printed liability lines to 592 974 696 against 592 974 697 (2025; p1): one-dinar rounding differences.
    • Minority interests (757; 2024: 715, note 12) are printed between total liabilities and equity; 'Total des capitaux propres avant affectation' is group equity (p1).
    • Operating charges and provisions are printed as positive amounts and deducted in the printed subtotals (p3); stored negative with the printed literal kept.
    Technical details
    File
    50 pages, with a text layer
    SHA-256
    318e5b4a673182641c8e103c5369e175447fc247174420a73d8b0fdb713d7bb2
    Entity as printed
    Compagnie Internationale de Leasing - CIL (groupe « CIL »)
    Exchange copy
    retrieved 2026-10-08T18:04:43Z

  • Avis des sociétés — Etats financiers consolidés, Compagnie Internationale de Leasing - CIL, arrêtés au 31 décembre 2024

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

    Audit: PROAUDIT (Tarak ZAHAF) and le groupement Universal Auditing – CNBA UHY (Hilal OUALI), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: PROAUDIT, Tarak ZAHAF; Universal Auditing – CNBA UHY, Hilal OUALI (names printed)

    Final status: The exchange's published notice reproduces the commissaires aux comptes' report on the consolidated statements (opinion PDF p45) dated 'Tunis, le 18 Mars 2025', closed with the typeset firm and partner names (PROAUDIT, Tarak ZAHAF; le groupement Universal Auditing – CNBA UHY, Hilal OUALI) and no signature (PDF p49, render checked: name_printed_unsigned). The statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration du 17 Mars 2025' (note 31, PDF p45) and are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 22 April 2025 (PDF p1).

    Document date
    18 Mar 2025
    Auditor's report
    18 Mar 2025
    Board approval
    17 Mar 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    consolidated statements · TND units (printed “exprimé en dinar tunisien”)
    • Cash at the beginning of 2024 is printed 22 182 437 in the cash-flow statement (p4) against 22 182 436 for 'Caisses et avoirs auprès des banques' at 31 December 2023 on the bilan (p1): kept as printed.
    • Minority interests (715; 2023: 657, note 12) are printed between total liabilities and equity; 'Total des capitaux propres avant affectation' is group equity (p1).
    • Operating charges and provisions are printed as positive amounts and deducted in the printed subtotals (p3); stored negative with the printed literal kept.
    Technical details
    File
    49 pages, with a text layer
    SHA-256
    d668e8591f8b2eee14285961fe39ca0cc2d8102d9c9a4b4ca01178873f7d1940
    Entity as printed
    Compagnie Internationale de Leasing - CIL (groupe « CIL »)
    Exchange copy
    retrieved 2026-10-08T19:40:20Z

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; 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.

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