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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) (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

Elite Meat

No ticker printed · Stock Exchange of Mauritius · Company statements

On this page
Company details
Legal name
Elite Meat Processors 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
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 not confirmed as the final version. The FY2025 figures come from it.
  • Change in operations. The comparative is the company's first period, from incorporation on 1 July 2024 to 31 December 2024 (six months), against a full year for 2025; the periods are not directly comparable. No change rates are shown.
Full wording and sources

  • Published summary of audited statements for 2025: final status not established

    Communiqué issued by Elite Meat Processors Limited pursuant to SEM Listing Rules 11.3 and 12.14, 'By Order of the Board 31 March 2026' (typeset, no signature; PDF p2). No auditor's report on the summary is printed. The communiqué states that the abridged results 'have been reviewed by auditors', that Baker Tilly issued an unmodified opinion on the audited financial statements, and that the Board approved the abridged results on 30 March 2026 (p2).

    Source: Elite Meat Processors Limited — Abridged Audited Financial Statements for the year ended 31 December 2025 (dated 2026-03-31)

  • 2025, 2024: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'These abridged audited financial statements for the year ended 31 December 2025 ("abridged audited results") have been prepared in accordance with and in compliance with IFRS Accounting Standards ... and the SEM Listing Rules.' and the directors take responsibility 'for ensuring that the financial information has been correctly extracted from the underlying audited interim financial statements for the year ended 31 December 2025' (p2). No auditor's report on the summary is printed; the summary states 'These abridged audited results have been reviewed by auditors.' and 'The Company's external auditors, Baker Tilly, have issued an unmodified opinion on the audited financial statements for the year ended 31 December 2025.' (p2). Company only: statement of financial position (p3), statement of profit or loss and other comprehensive income (p4), statement of changes in equity (p5) and statement of cash flow (p6); no accounting policies or notes. No earnings per share is printed.

    Source: Elite Meat Processors Limited — Abridged Audited Financial Statements for the year ended 31 December 2025 (dated 2026-03-31)

  • Change in operations: periods not directly comparable

    The comparative is the company's first period, from incorporation on 1 July 2024 to 31 December 2024 (six months), against a full year for 2025; the periods are not directly comparable.

    Source: Elite Meat Processors Limited — Abridged Audited Financial Statements for the year ended 31 December 2025 (dated 2026-03-31)

  • Revenue

    Not reported in this filing

  • Operating profit / (loss)

    Not reported in this filing

  • Profit / (loss) for the year

    USD 2.40 million

    2,400,963 USD units · p4

    Change not shown.

  • Total assets

    USD 14.1 million

    14,059,695 USD units · p3

    Change not shown.

  • Total equity

    USD 14.0 million

    14,033,765 USD units · p3

    Change not shown.

  • Cash from operations

    −USD 116,826

    (116,826) USD units · p6

    Change not shown.

Large amounts are rounded for reading (USD million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

No change rate is shown: The comparative is the company's first period, from incorporation on 1 July 2024 to 31 December 2024 (six months), against a full year for 2025; the periods are not directly comparable.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in USD 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 — 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. 'These abridged audited financial statements for the year ended 31 December 2025 ("abridged audited results") have been prepared in accordance with and in compliance with IFRS Accounting Standards ... and the SEM Listing Rules.' and the directors take responsibility 'for ensuring that the financial information has been correctly extracted from the underlying audited interim financial statements for the year ended 31 December 2025' (p2). No auditor's report on the summary is printed; the summary states 'These abridged audited results have been reviewed by auditors.' and 'The Company's external auditors, Baker Tilly, have issued an unmodified opinion on the audited financial statements for the year ended 31 December 2025.' (p2). Company only: statement of financial position (p3), statement of profit or loss and other comprehensive income (p4), statement of changes in equity (p5) and statement of cash flow (p6); no accounting policies or notes. No earnings per share is printed.

Income statement

Income statement, USD units. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Net unrealised gain on financial assets at fair value through profit or loss1 2,469,863 2,778,151
Other income 25,127 –2
Interest Income 2,447 –2
Total income (unlabelled subtotal)3 2,497,437 2,778,151
Professional fees4 51,662 25,322
Administration fees5 33,385 24,933
Other expense6 1,927 1,509
Audit fees7 4,600 3,048
Director fees8 2,450 1,100
License fees9 2,450 2,085
Setup costs10 –11 4,150
Total expenses (unlabelled subtotal)12 96,474 62,147
Profit before taxation 2,400,963 2,716,004
Taxation –13 –13
Profit for the year/ period 2,400,963 2,716,004
Other comprehensive income for the year/ period –14 –14
Total comprehensive income for the year/ period 2,400,963 2,716,004
  1. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_0vw0gjr0jz8z.total_income.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_0vw0gjr0jz8z.total_expenses.
  3. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
  4. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (10)
  1. “Net unrealised gain on financial assets at fair value through profit or loss” is an issuer-specific line, not mapped to a shared definition: Income line.
  2. “Total income (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of the income lines.
  3. “Professional fees” is an issuer-specific line, not mapped to a shared definition: Expense, printed as a positive amount.
  4. “Administration fees” is an issuer-specific line, not mapped to a shared definition: Expense, printed as a positive amount.
  5. “Other expense” is an issuer-specific line, not mapped to a shared definition: Expense, printed as a positive amount.
  6. “Audit fees” is an issuer-specific line, not mapped to a shared definition: Expense, printed as a positive amount.
  7. “Director fees” is an issuer-specific line, not mapped to a shared definition: Expense, printed as a positive amount.
  8. “License fees” is an issuer-specific line, not mapped to a shared definition: Expense, printed as a positive amount.
  9. “Setup costs” is an issuer-specific line, not mapped to a shared definition: Expense, printed as a positive amount (nil in 2025).
  10. “Total expenses (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of the expense lines, printed positive; not placed within profit before tax (it is deducted).

Balance sheet

Balance sheet, USD units. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Financial assets at fair value through profit or loss1 13,660,014 10,770,151
Loan Receivable2 340,000 –3
Total non-current assets 14,000,014 10,770,151
Prepayments and other receivables4 11,794 1,275
Cash and cash equivalents 47,887 924,713
Total Current Assets 59,681 925,988
TOTAL ASSETS 14,059,695 11,696,139
Stated Capital 8,916,798 8,916,798
Retained earnings 5,116,967 2,716,004
TOTAL EQUITY 14,033,765 11,632,802
Accruals and other payables 25,930 63,337
Total Current Liabilities 25,930 63,337
TOTAL LIABILITIES 25,930 63,337
TOTAL EQUITY AND LIABILITIES 14,059,695 11,696,139
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
Notes and alternative reported figures (3)
  1. “Financial assets at fair value through profit or loss” is an issuer-specific line, not mapped to a shared definition: Non-current: the investment in the subsidiary Paniel Meat Processing Ltd, measured at fair value.
  2. “Loan Receivable” is an issuer-specific line, not mapped to a shared definition: Loan advanced to the subsidiary.
  3. “Prepayments and other receivables”: mapping to a shared definition is uncertain. Printed 'Prepayments and other receivables'; no trade receivables line.

Cash flow

Cash flow, USD units. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Profit before taxation1 2,400,963 2,716,004
Net unrealised gain on financial assets at fair value through profit or loss2 (2,469,863) (2,778,151)
Increase in prepayments and other receivables3 (10,519) (1,275)
(Decrease)/ increase in other payables and accruals4 (37,407) 63,337
Net cash used in operating activities (116,826) (85)
Investment in Paniel Meat Processing Ltd5 (420,000) –6
Cash flow used in investing activities (420,000) –7
Loan issued to Paniel Meat Processing Ltd8 (340,000) –9
Issued and paid up loan capital10 –9 924,798
Net cash (used in)/ generated from financing activities (340,000) 924,798
Net movement in cash and cash equivalents (876,826) 924,713
Cash and cash equivalents at start of the year period 924,713 –11
Cash and cash equivalents at end of the year/ period 47,887 924,713
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
  4. Printed “-”; reading unresolved, so no amount is shown. Printed dash for the opening of the first period (incorporation on 1 July 2024); no printed subtotal contains this line. The movement 924,713 equals closing cash 924,713, consistent with a nil reading.
Notes and alternative reported figures (7)
  1. “Profit before taxation” is an issuer-specific line, not mapped to a shared definition: Starting point of the indirect-method operating section; equals profit before taxation in the income statement.
  2. “Net unrealised gain on financial assets at fair value through profit or loss” is an issuer-specific line, not mapped to a shared definition: Operating activities: non-cash adjustment.
  3. “Increase in prepayments and other receivables” is an issuer-specific line, not mapped to a shared definition: Operating activities: working capital.
  4. “(Decrease)/ increase in other payables and accruals” is an issuer-specific line, not mapped to a shared definition: Operating activities: working capital.
  5. “Investment in Paniel Meat Processing Ltd” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  6. “Loan issued to Paniel Meat Processing Ltd” is an issuer-specific line, not mapped to a shared definition: Financing activities, as printed.
  7. “Issued and paid up loan capital” is an issuer-specific line, not mapped to a shared definition: Financing activities, as printed.

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.

  • Elite Meat Processors Limited — Abridged Audited Financial Statements for the year ended 31 December 2025

    Year ended 31 December 2025 · Published summary of audited statements (summary) · final status not established

    Audit: Baker Tilly (named); no auditor's opinion on the full statements in this document

    Final status: Communiqué issued by Elite Meat Processors Limited pursuant to SEM Listing Rules 11.3 and 12.14, 'By Order of the Board 31 March 2026' (typeset, no signature; PDF p2). No auditor's report on the summary is printed. The communiqué states that the abridged results 'have been reviewed by auditors', that Baker Tilly issued an unmodified opinion on the audited financial statements, and that the Board approved the abridged results on 30 March 2026 (p2).

    Document date
    31 Mar 2026
    Auditor's report
    date not recorded
    Board approval
    30 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · USD units (printed “USD”)
    • The Company acquired 100% of Paniel Meat Processing Ltd (Rwanda) in September 2024 (p1) and carries it as a financial asset at fair value through profit or loss (13,660,014; 2024: 10,770,151; p3); no consolidated statements are printed or mentioned.
    • The comparative is the first period, 'Period from 1 July 2024 (date of incorporation) to 31 December 2024' (cash flow heading, p6; 'incorporated in Mauritius on 1 July 2024', p1): six months, against twelve for 2025. The balance-sheet and income-statement comparatives are headed 'Audited 31 December 2024'.
    • The directors state that the information was 'correctly extracted from the underlying audited interim financial statements for the year ended 31 December 2025' (p2): the word 'interim' is printed although the statements are for the full year.
    • No auditor's report on the summary is printed; the summary states 'These abridged audited results have been reviewed by auditors.' and 'The Company's external auditors, Baker Tilly, have issued an unmodified opinion on the audited financial statements for the year ended 31 December 2025.' (p2).
    • Company only: statement of financial position (p3), statement of profit or loss and other comprehensive income (p4), statement of changes in equity (p5) and statement of cash flow (p6); no accounting policies or notes. No earnings per share is printed.
    Technical details
    File
    6 pages, with a text layer
    SHA-256
    3ce3744693cc28becc0c214a17a08febc02ff4f54f5aac3eb14c24203dec9d29
    Entity as printed
    Elite Meat Processors Limited (Incorporated in the Republic of Mauritius) (Company registration number: 210279 GBL) SEM code: ELIT.N0000 ISIN: MU0780N00000 (PDF p1)
    Exchange copy
    retrieved 2026-10-08T18:02:55Z

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) (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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