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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (read from the page image) (9 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

Dari Couspate

DRI · Bourse de Casablanca · Company statements

On this page
Company details
Legal name
DARI COUSPATE S.A.
Listing
DRI on the Bourse de Casablanca, active · ISIN MA0000011421 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2023 · 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 FY2023 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2023: final status not established

    Annual results publication by DARI COUSPATE S.A. ('Rapport financier : www.couscousdari.com/dari-en-bourse'). It reprints the commissaires aux comptes' general report on the full 2023 états de synthèse (OREA, represented by Youssef El Oudghiri, and Cabinet Bahmad, represented by Brahim Bahmad; unqualified; signed with stamps; Casablanca, 26 April 2024), but no auditor's report on this summary publication is printed, and no board approval or publication date is shown.

    Source: DARI COUSPATE — RESULTATS ANNUELS AU 31 DECEMBRE 2023 (dated 2024-04-26)

  • 2023, 2022: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. The summary does not state its source. It prints the bilan and CPC with the commissaires aux comptes' general report on the 2023 états de synthèse, whose stated equity and net profit (348.080.554,08 and 35.228.715,28 MAD) match the summary (p1). No auditor's report on the summary is printed; the publication reprints the 'Rapport général des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2023' on the états de synthèse (bilan, CPC, ESG, tableau de financement, ETIC): 'Nous certifions que les états de synthèse cités au premier paragraphe ci-dessus sont réguliers et sincères et donnent, dans tous leurs aspects significatifs, une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société DARI COUSPATE S.A au 31 décembre 2023', stating equity and assimilated of 348.080.554,08 MAD including a net profit of 35.228.715,28 MAD; signed, Casablanca, 26 April 2024 (p1). Bilan actif (Brut / Amortissements et provisions / Net / Net exercice précédent), bilan passif and compte des produits et charges (hors taxe) in full CGNC form, company only. No état des soldes de gestion, tableau de financement or ETIC (all covered by the auditors' report). Lines below each bilan total are printed but not transcribed.

    Source: DARI COUSPATE — RESULTATS ANNUELS AU 31 DECEMBRE 2023 (dated 2024-04-26)

  • Revenue

    MAD 874 million

    874,239,467.41 MAD units · p1

    +11.9% vs 2022

  • Operating profit / (loss)

    MAD 44.5 million

    44,466,177.09 MAD units · p1

    +269.0% vs 2022

  • Profit / (loss) for the year

    MAD 35.2 million

    35,228,715.28 MAD units · p1

    +77.3% vs 2022

  • Total assets

    MAD 744 million

    743,625,825.89 MAD units · p1

    +20.6% vs 2022

  • Total equity

    MAD 348 million

    348,080,554.08 MAD units · p1

    +2.9% vs 2022

  • Cash from operations

    Not reported in this filing

Large amounts are rounded for reading (MAD 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 MAD 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

  • FY2023 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY2022 — published summary of audited statements (summary), final status not established; comparative in the FY2023 filing · source
    • 2023, 2022: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. The summary does not state its source. It prints the bilan and CPC with the commissaires aux comptes' general report on the 2023 états de synthèse, whose stated equity and net profit (348.080.554,08 and 35.228.715,28 MAD) match the summary (p1). No auditor's report on the summary is printed; the publication reprints the 'Rapport général des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2023' on the états de synthèse (bilan, CPC, ESG, tableau de financement, ETIC): 'Nous certifions que les états de synthèse cités au premier paragraphe ci-dessus sont réguliers et sincères et donnent, dans tous leurs aspects significatifs, une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société DARI COUSPATE S.A au 31 décembre 2023', stating equity and assimilated of 348.080.554,08 MAD including a net profit of 35.228.715,28 MAD; signed, Casablanca, 26 April 2024 (p1). Bilan actif (Brut / Amortissements et provisions / Net / Net exercice précédent), bilan passif and compte des produits et charges (hors taxe) in full CGNC form, company only. No état des soldes de gestion, tableau de financement or ETIC (all covered by the auditors' report). Lines below each bilan total are printed but not transcribed.

Income statement

Income statement, MAD units. Columns: FY2023 — published summary of audited statements (final status not established), as reported for the year; FY2022 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2023.
Line (as printed) FY2023Published summary of audited statements (summary)reported for the yearFY2022Published summary of audited statements (summary)comparative in FY2023 filingsource limitations
Ventes de marchandises (en l'état)1 77,004,070.13 45,771,692.75
Ventes de biens et services produits2 797,235,397.28 735,745,402.12
Chiffres d'affaires 874,239,467.41 781,517,094.87
Variation de stocks de produits (1)3 (4,169,218.79) 15,170,201.21
Reprises d'exploitation : transferts de charges4 13,017,263.13 25,888,418.38
Total I5 883,087,511.75 822,575,714.46
Achats revendus(2) de marchandises6 (73,522,181.46) (45,201,839.00)
Achats consommés(2) de matières et fournitures7 (586,978,512.19) (612,539,657.79)
Autres charges externes8 (111,932,650.98) (101,329,823.43)
Impôts et taxes9 (1,163,201.29) (1,204,822.48)
Charges de personnel10 (23,452,527.12) (30,229,327.14)
Autres charges d'exploitation11 (524,206.84) (502,684.71)
Dotations d'exploitation12 (41,048,054.78) (19,516,187.72)
Total II13 (838,621,334.66) (810,524,342.27)
RESULTAT D'EXPLOITATION (I-II) 44,466,177.09 12,051,372.19
Total IV14 7,458,956.67 22,289,298.31
Total V15 (5,383,248.73) (3,405,622.68)
RESULTAT FINANCIER (IV-V)16 2,075,707.94 18,883,675.63
RESULTAT COURANT (III+VI)17 46,541,885.03 30,935,047.82
Total VIII18 2,133,101.29 1,976,991.79
Total IX19 (1,098,884.04) (5,704,307.48)
RESULTAT NON COURANT (VIII-IX)20 1,034,217.25 (3,727,315.69)
RESULTAT AVANT IMPOTS (VII+X) 47,576,102.28 27,207,732.13
IMPOTS SUR LES RESULTATS (12,347,387.00) (7,332,705.00)
RESULTAT NET (XI-XII) 35,228,715.28 19,875,027.13
Notes and alternative reported figures (20)
  1. “Ventes de marchandises (en l'état)” is an issuer-specific line, not mapped to a shared definition: Sales of goods for resale.
  2. “Ventes de biens et services produits” is an issuer-specific line, not mapped to a shared definition: Sales of manufactured goods and services.
  3. “Variation de stocks de produits (1)” is an issuer-specific line, not mapped to a shared definition: Operating income line (sign as printed).
  4. “Reprises d'exploitation : transferts de charges” is an issuer-specific line, not mapped to a shared definition: Operating reversals and charges transferred.
  5. “Total I” is an issuer-specific line, not mapped to a shared definition: CGNC: total operating income.
  6. “Achats revendus(2) de marchandises” is an issuer-specific line, not mapped to a shared definition: Cost of goods resold (positive charge).
  7. “Achats consommés(2) de matières et fournitures” is an issuer-specific line, not mapped to a shared definition: Materials and supplies consumed (positive charge).
  8. “Autres charges externes” is an issuer-specific line, not mapped to a shared definition: Positive charge.
  9. “Impôts et taxes” is an issuer-specific line, not mapped to a shared definition: Taxes other than income tax (positive charge).
  10. “Charges de personnel” is an issuer-specific line, not mapped to a shared definition: Positive charge.
  11. “Autres charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Positive charge.
  12. “Dotations d'exploitation” is an issuer-specific line, not mapped to a shared definition: Depreciation and provision charges (positive charge).
  13. “Total II” is an issuer-specific line, not mapped to a shared definition: CGNC: total operating charges (printed positive; deducted from Total I).
  14. “Total IV” is an issuer-specific line, not mapped to a shared definition: CGNC: total financial income.
  15. “Total V” is an issuer-specific line, not mapped to a shared definition: CGNC: total financial charges (printed positive; deducted).
  16. “RESULTAT FINANCIER (IV-V)” is an issuer-specific line, not mapped to a shared definition: CGNC.
  17. “RESULTAT COURANT (III+VI)” is an issuer-specific line, not mapped to a shared definition: CGNC: operating plus financial result.
  18. “Total VIII” is an issuer-specific line, not mapped to a shared definition: CGNC.
  19. “Total IX” is an issuer-specific line, not mapped to a shared definition: CGNC (printed positive; deducted).
  20. “RESULTAT NON COURANT (VIII-IX)” is an issuer-specific line, not mapped to a shared definition: CGNC.

Balance sheet

Balance sheet, MAD units. Columns: FY2023 — published summary of audited statements (final status not established), as reported for the year; FY2022 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2023.
Line (as printed) FY2023Published summary of audited statements (summary)reported for the yearFY2022Published summary of audited statements (summary)comparative in FY2023 filingsource limitations
Immobilisations en non valeurs [A]1 2,107,792.30 519,480.75
Immobilisations incorporelles [B] 280,850.61 350,794.91
Immobilisations corporelles [C] 114,252,792.13 112,855,637.99
Immobilisations financières [D]2 66,327,193.82 65,001,693.82
TOTAL (A+B+C+D+E) 182,968,628.86 178,727,607.47
Stocks [F] 36,365,709.10 56,441,321.37
Créances de l'actif circulant [G]3 278,920,471.32 182,496,642.36
Titres valeurs de placement [H] 222,930,192.89 171,441,895.66
Ecarts de conversion actif [I] | Eléments circulants4 149,087.99 1,566,890.41
TOTAL II (F+G+H+I)5 538,365,461.30 411,946,749.80
Trésorerie-Actif 22,291,735.73 25,996,651.88
TOTAL GENERAL I+II+III 743,625,825.89 616,671,009.15
Capital social ou personnel (1) 29,837,500.00 29,837,500.00
Prime d'émission, de fusion, d'apport 21,520,000.00 21,520,000.00
Réserve légale6 2,983,750.00 2,983,750.00
Report à nouveau (2) 258,510,588.80 263,997,436.67
Résultat net de l'exercice (2)7 35,228,715.28 19,875,027.13
Total des capitaux propres (A) 348,080,554.08 338,213,713.80
Capitaux propres assimilés (B)8 5,344,095.90 7,008,000.00
Provisions durables pour risques et charges (D)9 48,482,580.00 41,832,580.00
TOTAL I (A+B+C+D+E)10 401,907,229.98 387,054,293.80
Dettes du passif circulant (F)11 285,379,680.94 182,995,113.06
Autres provisions pour risques et charges (G) 53,669,677.47 45,277,864.79
Ecarts de conversion - passif (Eléments circulants) (H)12 2,669,237.50 1,343,737.50
TOTAL II (F+G+H)13 341,718,595.91 229,616,715.35
TOTAL GENERAL I+II+III 743,625,825.89 616,671,009.15
Notes and alternative reported figures (13)
  1. “Immobilisations en non valeurs [A]” is an issuer-specific line, not mapped to a shared definition: CGNC: deferred charges spread over several years (net).
  2. “Immobilisations financières [D]” is an issuer-specific line, not mapped to a shared definition: CGNC: other financial receivables and participations.
  3. “Créances de l'actif circulant [G]” is an issuer-specific line, not mapped to a shared definition: CGNC: trade and other current receivables (net), incl. state and accruals.
  4. “Ecarts de conversion actif [I] | Eléments circulants” is an issuer-specific line, not mapped to a shared definition: CGNC: unrealised exchange losses on current items.
  5. “TOTAL II (F+G+H+I)” is an issuer-specific line, not mapped to a shared definition: CGNC: current assets excluding cash (trésorerie-actif, printed separately).
  6. “Réserve légale” is an issuer-specific line, not mapped to a shared definition: Legal reserve.
  7. “Résultat net de l'exercice (2)” is an issuer-specific line, not mapped to a shared definition: The year's result within equity.
  8. “Capitaux propres assimilés (B)” is an issuer-specific line, not mapped to a shared definition: CGNC: investment subsidies (and regulated provisions, blank).
  9. “Provisions durables pour risques et charges (D)” is an issuer-specific line, not mapped to a shared definition: CGNC: long-term provisions for risks and charges.
  10. “TOTAL I (A+B+C+D+E)” is an issuer-specific line, not mapped to a shared definition: CGNC: permanent financing (equity, quasi-equity, financing debts, durable provisions, translation differences).
  11. “Dettes du passif circulant (F)” is an issuer-specific line, not mapped to a shared definition: CGNC: trade payables, customer advances, staff, social, state and partners' accounts.
  12. “Ecarts de conversion - passif (Eléments circulants) (H)” is an issuer-specific line, not mapped to a shared definition: CGNC: unrealised exchange gains on current items.
  13. “TOTAL II (F+G+H)”: mapping to a shared definition is uncertain. Current liabilities excluding bank credit; trésorerie passif (TOTAL III) is blank in both years. Read on the page image (400-dpi crop); OCR of the 200-dpi render garbles the cells.

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.

  • DARI COUSPATE — RESULTATS ANNUELS AU 31 DECEMBRE 2023

    Year ended 31 December 2023 · Published summary of audited statements (summary) · final status not established

    Audit: OREA and Cabinet Bahmad (commissaires aux comptes) (named); no auditor's opinion on the full statements in this document

    Final status: Annual results publication by DARI COUSPATE S.A. ('Rapport financier : www.couscousdari.com/dari-en-bourse'). It reprints the commissaires aux comptes' general report on the full 2023 états de synthèse (OREA, represented by Youssef El Oudghiri, and Cabinet Bahmad, represented by Brahim Bahmad; unqualified; signed with stamps; Casablanca, 26 April 2024), but no auditor's report on this summary publication is printed, and no board approval or publication date is shown.

    Document date
    26 Apr 2024
    Auditor's report
    date not recorded
    Board approval
    date not recorded
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023, FY2022
    Basis
    company statements · MAD units (printed “MAD (dirhams and centimes, no unit stated on the statements)”)
    • Auditors' 'Vérifications et informations spécifiques': in 2022 the company created its first subsidiary, Dari Foods International (Belgium); the 2023 accounts of DARI COUSPATE SA were not consolidated because the subsidiary's activity is in its start-up phase, which the auditors say has no significant impact (p1).
    • No auditor's report on the summary is printed; the publication reprints the 'Rapport général des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2023' on the états de synthèse (bilan, CPC, ESG, tableau de financement, ETIC): 'Nous certifions que les états de synthèse cités au premier paragraphe ci-dessus sont réguliers et sincères et donnent, dans tous leurs aspects significatifs, une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société DARI COUSPATE S.A au 31 décembre 2023', stating equity and assimilated of 348.080.554,08 MAD including a net profit of 35.228.715,28 MAD; signed, Casablanca, 26 April 2024 (p1).
    • Bilan actif (Brut / Amortissements et provisions / Net / Net exercice précédent), bilan passif and compte des produits et charges (hors taxe) in full CGNC form, company only. No état des soldes de gestion, tableau de financement or ETIC (all covered by the auditors' report). Lines below each bilan total are printed but not transcribed.
    Technical details
    File
    1 pages, scanned (figures read by OCR and checked against the page image)
    SHA-256
    3ea173c8f3537caa4692ac2d9e0889aba30199ae55bb3c8a96d4803467bb3bf5
    Entity as printed
    DARI COUSPATE S.A., LOT 42 COMPLEXE ZAHRA OULJA SALE (auditors' report, PDF p1)
    Note
    One scanned poster page; the 200-dpi OCR is unusable for the small cells, so all values are read on the image (400-dpi crops) and recorded visual_only. Every printed total was checked against its components.
    Exchange copy
    retrieved 2026-10-08T18:39:50Z

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 (read from the page image) (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.

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