Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; 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
Gamma Civic
On this page
Company details
- Legal name
- Gamma Civic Ltd
- 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.
Full wording and sources
Published summary of audited statements for 2025: final status not established
Abridged audited consolidated financial statements issued by Gamma Civic Ltd pursuant to Listing Rule 12.14, 'By Order of the Board' (Gamma Corporate Services Ltd, Company Secretary, 31 March 2026, typeset; PDF p2). The publication states that the independent auditor's report on the (full) financial statements is unmodified, but no auditor's report on the summary is printed, the auditor is not named and no audit report date or signature is shown.
Source: ABRIDGED AUDITED CONSOLIDATED 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. 'The abridged audited financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group and Company which have been prepared in accordance with the Mauritius Companies Act 2001 and the Financial Reporting Act 2004 and comply with IFRS Accounting Standards' (p2) No auditor's report on the summary is printed; the summary states 'The abridged audited financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group and Company ... The independent auditor's report on the financial statements is unmodified.' (p2) Abridged statement of profit or loss and OCI, statement of financial position, statement of cash flows and statement of changes in equity (p1), Group only; segment information and comments (p2). Condensed lines: no cost lines between revenue and operating profit; non-current and current assets and liabilities are single lines; no total liabilities line; the cash-flow statement prints the three activity totals only.
Source: ABRIDGED AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (dated 2026-03-31)
-
Revenue
MUR 8.16 billion
8,157 MUR millions · p1
−4.9% vs 2024
-
Operating profit / (loss)
MUR 498 million
498 MUR millions · p1
+30.4% vs 2024
-
Profit / (loss) for the year
MUR 351 million
351 MUR millions · p1
−36.1% vs 2024
-
Total assets
MUR 8.99 billion
8,987 MUR millions · p1
−0.2% vs 2024
-
Total equity
MUR 4.26 billion
4,257 MUR millions · p1
+1.8% vs 2024
-
Cash from operations
MUR 1.16 billion
1,163 MUR millions · p1
+343.9% vs 2024
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 millions 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 abridged audited financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group and Company which have been prepared in accordance with the Mauritius Companies Act 2001 and the Financial Reporting Act 2004 and comply with IFRS Accounting Standards' (p2) No auditor's report on the summary is printed; the summary states 'The abridged audited financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group and Company ... The independent auditor's report on the financial statements is unmodified.' (p2) Abridged statement of profit or loss and OCI, statement of financial position, statement of cash flows and statement of changes in equity (p1), Group only; segment information and comments (p2). Condensed lines: no cost lines between revenue and operating profit; non-current and current assets and liabilities are single lines; no total liabilities line; the cash-flow statement prints the three activity totals only.
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 |
|---|---|---|
| Revenue | 8,157 | 8,576 |
| Operating profit | 498 | 382 |
| Net impairment charge on financial and contract assets | (24) | (1) |
| Net gain on fair value adjustment on investment properties1 | 5 | 30 |
| Finance costs | (120) | (109) |
| Share of profit of associates and joint ventures | 114 | 170 |
| Profit before taxation | 473 | 472 |
| Taxation | (122) | (99) |
| Profit for the year before gain on disposal of subsidiary2 | 351 | 373 |
| Profit on disposal of subsidiary3 | –4 | 176 |
| Profit for the year | 351 | 549 |
| Other comprehensive income/(loss) for the year | 92 | (8) |
| Total comprehensive income for the year | 443 | 541 |
| Non-controlling interests5 | 126 | 127 |
- Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
Notes and alternative reported figures (4)
- “Net gain on fair value adjustment on investment properties” is an issuer-specific line, not mapped to a shared definition: Printed below operating profit (p1).
- “Profit for the year before gain on disposal of subsidiary” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: profit after tax before the gain on disposal of a subsidiary (p1).
- “Profit on disposal of subsidiary” is an issuer-specific line, not mapped to a shared definition: 2024 only (Rs176M); 2025 prints a dash (p1).
- “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit (p1).
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 |
|---|---|---|
| Non-current assets | 5,804 | 5,804 |
| Current assets | 3,183 | 3,204 |
| Total assets | 8,987 | 9,008 |
| Share capital | 133 | 133 |
| Share premium | 86 | 86 |
| Other reserves1 | 3,792 | 3,748 |
| Equity attributable to owners of the Company | 4,011 | 3,967 |
| Non-controlling interests | 246 | 213 |
| Total equity | 4,257 | 4,180 |
| Non-current liabilities | 1,872 | 1,836 |
| Current liabilities | 2,858 | 2,992 |
| Total equity and liabilities | 8,987 | 9,008 |
Notes and alternative reported figures (1)
- “Other reserves”: mapping to a shared definition is uncertain. Printed 'Other reserves' on the statement of financial position: it includes retained earnings (the statement of changes in equity splits it into other reserves 652 and retained earnings 3,140; 2024: 590 and 3,158) (p1).
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 |
|---|---|---|
| Net cash flows generated from operating activities | 1,163 | 262 |
| Net cash flows used in from investing activities | (189) | (205) |
| Net cash flows used in financing activities | (508) | (400) |
| Net increase/(decrease) in cash and cash equivalents | 466 | (343) |
| Net foreign exchange differences | (13) | 32 |
| Cash and cash equivalents at 1 January | 580 | 891 |
| Cash and cash equivalents at 31 December | 1,033 | 580 |
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.
-
ABRIDGED AUDITED CONSOLIDATED 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: Auditor not stated (named); no auditor's opinion on the full statements in this document
Final status: Abridged audited consolidated financial statements issued by Gamma Civic Ltd pursuant to Listing Rule 12.14, 'By Order of the Board' (Gamma Corporate Services Ltd, Company Secretary, 31 March 2026, typeset; PDF p2). The publication states that the independent auditor's report on the (full) financial statements is unmodified, but no auditor's report on the summary is printed, the auditor is not named and no audit report date or signature is shown.
- Document date
- 31 Mar 2026
- 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 FY2025, FY2024
- Basis
- consolidated statements · MUR millions (printed “Rs'M”)
- The statement of financial position prints 'Other reserves' 3,792 (2024: 3,748), which includes retained earnings; the statement of changes in equity splits it (other reserves 652 and retained earnings 3,140; 2024: 590 and 3,158) (p1).
- No auditor's report on the summary is printed; the summary states 'The abridged audited financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group and Company ... The independent auditor's report on the financial statements is unmodified.' (p2)
- Abridged statement of profit or loss and OCI, statement of financial position, statement of cash flows and statement of changes in equity (p1), Group only; segment information and comments (p2). Condensed lines: no cost lines between revenue and operating profit; non-current and current assets and liabilities are single lines; no total liabilities line; the cash-flow statement prints the three activity totals only.
Technical details
- File
- 2 pages, scanned (figures read by OCR and checked against the page image)
- SHA-256
c895e2a6f70491c05717b189abebd374bc9e8a80c3dd8ac47950d56dc671ba41- Entity as printed
- Gamma Civic Ltd ("the Company") and the Group (BRN: C06001228)
- Note
- Both pages are scanned images without a text layer; p1 is read from Apple Vision OCR of the render. Cells OCR misplaces were read on the render: non-current liabilities (1,872; 1,836), current liabilities 2025 (2,858) and earnings per share 2025 (1.69); other reserves 2024 is an OCR fix (3.748 -> 3,748). Every transcribed cell on p1 was compared with the render. All subtotals add.
- Exchange copy
- retrieved 2026-10-08T17:40:51Z
Data notes
- Other reserves — OCR read '3.748'; the page image shows '3,748'. Other reserves 2024: OCR reads a full stop for the thousands comma; the render shows 3,748. (ABRIDGED AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR 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 OCR text and compared cell by cell with the page image; 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.
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.