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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

Greystone Partners

GRYS · Eswatini Stock Exchange · Consolidated statements

On this page
Company details
Legal name
Greystone Partners Limited
Listing
GRYS on the Eswatini Stock Exchange, active · ISIN SZE000331023 (observed 2026-10-06)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2024 · 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 FY2024 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2024: final status not established

    One-page results publication of Greystone Partners Limited closing 'By order of the Board / Chairperson / MM Dlamini' (typeset name, no signature, no date; page image). No auditor's report on the summary or on the underlying statements is printed; columns are headed 'Audited for the year ended 31 December 2024' and note 1 states 'The financial results presented have been reviewed by the auditor of Greystone Partners Limited'. Auditor named: SNG Grant Thornton Chartered Accountants (Eswatini).

    Source: Greystone Partners Limited — Audited results for the year ended 31 December 2024 (undated)

  • 2024, 2023: 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 is headed 'AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2024' with columns 'Audited for the year ended 31 December 2024' (p1), and the commentary says it 'is provided in support of the published financial results' (p1). No auditor's report on the summary is printed. The publication is headed 'AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2024', its columns 'Audited for the year ended 31 December 2024 / 2023', and note 1 states: 'The financial results presented have been reviewed by the auditor of Greystone Partners Limited (the “Group” or “Greystone”).' (p1). Consolidated statement of comprehensive income, statement of financial position, statement of cash flows and condensed statement of changes in equity, with notes on compliance, EPS, shares in issue, investments, loans and receivables, related parties and cash generated from operations, and a commentary (p1). No accounting policies or full notes; subtotals for non-current and current assets and liabilities and owners' equity are printed without labels.

    Source: Greystone Partners Limited — Audited results for the year ended 31 December 2024 (undated)

  • Revenue

    SZL 1.65 billion

    1,653,243,319 SZL units · p1

    −6.6% vs 2023

  • Operating profit / (loss)

    −SZL 151 million

    (151,030,930) SZL units · p1

    Moved from profit to loss (FY2023: 6 346 061 SZL units)

  • Profit / (loss) for the year

    −SZL 243 million

    (242,996,059) SZL units · p1

    Change not shown.

  • Total assets

    SZL 1.98 billion

    1,975,252,012 SZL units · p1

    +13.5% vs 2023

  • Total equity

    SZL 437 million

    436,993,604 SZL units · p1

    −36.0% vs 2023

  • Cash from operations

    SZL 46.1 million

    46,057,834 SZL units · p1

    −19.1% vs 2023

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

Not shown: the prior-year figure is zero or negative.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in SZL 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

  • FY2024 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY2023 — published summary of audited statements (summary), final status not established; comparative in the FY2024 filing · source
    • 2024, 2023: 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 is headed 'AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2024' with columns 'Audited for the year ended 31 December 2024' (p1), and the commentary says it 'is provided in support of the published financial results' (p1). No auditor's report on the summary is printed. The publication is headed 'AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2024', its columns 'Audited for the year ended 31 December 2024 / 2023', and note 1 states: 'The financial results presented have been reviewed by the auditor of Greystone Partners Limited (the “Group” or “Greystone”).' (p1). Consolidated statement of comprehensive income, statement of financial position, statement of cash flows and condensed statement of changes in equity, with notes on compliance, EPS, shares in issue, investments, loans and receivables, related parties and cash generated from operations, and a commentary (p1). No accounting policies or full notes; subtotals for non-current and current assets and liabilities and owners' equity are printed without labels.

Income statement

Income statement, SZL units. Columns: FY2024 — published summary of audited statements (final status not established), as reported for the year; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2024Published summary of audited statements (summary)reported for the yearFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Revenue 1,653,243,319 1,769,319,730
Cost of sales (1,412,570,952) (1,478,970,245)
Gross Profit 240,672,367 290,349,485
Other operating income 45,356,845 40,576,672
Other operating gains1 6,416,468 25,493,846
Operating expenses (440,464,167) (350,073,942)
Movement in credit loss allowances (3,012,443) –2
Operating (loss)/profit (151,030,930) 6,346,061
Investment income3 2,208,244 16,999,267
Finance costs (43,147,344) (52,090,239)
(Loss) before taxation (191,970,030) (28,744,911)
Taxation (9,027,378) 12,555,230
(Loss) from continuing operations4 (200,997,408) (16,189,681)
(Loss)/profit from discontinued operations5 (41,998,651) 15,633,250
Total comprehensive (loss) for the year6 (242,996,059) (556,431)
Non-controlling interest7 (81,257,418) (7,599,260)
  1. Printed “-”, read as nil: subtotal_arithmetic: is.operating_profit.
Notes and alternative reported figures (6)
  1. “Other operating gains” is an issuer-specific line, not mapped to a shared definition: Printed apart from other operating income, within operating (loss)/profit.
  2. “Investment income” is an issuer-specific line, not mapped to a shared definition: Interest and dividend income from investments, below operating (loss)/profit.
  3. “(Loss) from continuing operations” is an issuer-specific line, not mapped to a shared definition: Result from continuing operations after taxation.
  4. “(Loss)/profit from discontinued operations” is an issuer-specific line, not mapped to a shared definition: Result from discontinued operations, net.
  5. “Total comprehensive (loss) for the year”: mapping to a shared definition is uncertain. Printed 'Total comprehensive (loss) for the year': the sum of the continuing and discontinued results, with no other comprehensive income printed and no separate profit-for-the-year line; the amount is then split between owners of the parent and non-controlling interest under '(Loss)/profit attributable to:'.
  6. “Non-controlling interest” is an issuer-specific line, not mapped to a shared definition: The non-controlling interest's share of the year's result.

Balance sheet

Balance sheet, SZL units. Columns: FY2024 — published summary of audited statements (final status not established), as reported for the year; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2024Published summary of audited statements (summary)reported for the yearFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Property, plant and equipment 120,789,927 157,032,602
Right of use assets 114,160,566 164,277,001
Goodwill1 306,044,421 448,526,010
Investments at fair value 163,467,366 158,077,157
Deferred tax 20,409,934 41,549,890
Non-current assets (unlabelled subtotal) 724,872,214 969,462,660
Inventories 115,041,884 161,389,187
Amounts owing by related parties2 5,054,572 15,038,436
Trade and other receivables 20,270,056 15,773,254
Tax receivable 723,888 156,883
Cash and cash equivalents 30,185,760 67,150,114
Current assets (unlabelled subtotal) 171,276,160 259,507,874
Assets classified as held for sale3 1,079,103,638 511,418,575
TOTAL ASSETS 1,975,252,012 1,740,389,109
Share capital 445,346,144 445,346,144
(Accumulated loss)/Retained earnings (30,131,441) 132,302,707
Equity attributable to owners (unlabelled subtotal) 415,214,703 577,648,851
Non-controlling interest 21,778,901 105,636,351
TOTAL EQUITY 436,993,604 683,285,202
Amounts owing to related parties4 31,233,010 27,651,127
Other financial liabilities5 82,653,274 121,471,302
Lease liabilities 106,207,200 152,573,972
Non-current liabilities (unlabelled subtotal) 220,093,484 301,696,401
Trade and other payables 218,681,079 234,003,189
Amounts owing to related parties6 110,024,518 85,043,538
Other financial liabilities7 53,470,404 11,130,730
Lease liabilities 32,362,834 40,085,391
Tax payable 544,306 1,371,771
Bank overdraft 1,794,719 19,218,457
Current liabilities (unlabelled subtotal) 416,877,860 390,853,076
Liabilities directly associated with assets classified as held for sale8 901,287,064 364,554,430
TOTAL LIABILITIES 1,538,258,408 1,057,103,907
TOTAL EQUITY AND LIABILITIES 1,975,252,012 1,740,389,109
Notes and alternative reported figures (8)
  1. “Goodwill” is an issuer-specific line, not mapped to a shared definition: Non-current.
  2. “Amounts owing by related parties” is an issuer-specific line, not mapped to a shared definition: Current assets.
  3. “Assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Printed after the current-assets subtotal, within total assets.
  4. “Amounts owing to related parties” is an issuer-specific line, not mapped to a shared definition: Non-current liabilities.
  5. “Other financial liabilities” is an issuer-specific line, not mapped to a shared definition: Non-current liabilities.
  6. “Amounts owing to related parties” is an issuer-specific line, not mapped to a shared definition: Current liabilities.
  7. “Other financial liabilities” is an issuer-specific line, not mapped to a shared definition: Current liabilities.
  8. “Liabilities directly associated with assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Printed after the current-liabilities subtotal, within total liabilities.

Cash flow

Cash flow, SZL units. Columns: FY2024 — published summary of audited statements (final status not established), as reported for the year; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2024Published summary of audited statements (summary)reported for the yearFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Cash (used in)/generated from operations (5,808,765) 68,502,997
Interest income received 975,970 2,741,474
Dividend income received1 714,876 13,198,018
Finance costs paid2 (23,176,321) (25,058,547)
Tax paid (1,518,001) (2,475,245)
Cash flows of discontinued operations3 1,776,135 –4
Cash flow from assets classified as held for sale5 73,093,940 –4
NET CASH GENERATED FROM OPERATING ACTIVITIES 46,057,834 56,908,697
Purchase of property, plant and equipment (844,405) (11,241,287)
Proceeds from sale of property, plant and equipment 597,563 –6
Purchase of investments7 –6 (7,438,959)
Proceeds from sale of business8 7,139,180 –6
Cash advances to group companies9 –6 (30,245,557)
Cash flow for discontinued operations10 844,222 –6
Cash flow for asset held for sale11 (137,979,018) –6
NET CASH OUTFLOW FROM INVESTING ACTIVITIES (130,242,458) (48,925,803)
Cash advances received on loans from group companies12 –13 30,765,800
Repayments of other financial liabilities14 (22,619,800) (6,076,338)
Proceeds from other financial liabilities15 13,099,998 8,873,902
Cash repayments on lease liabilities (37,925,295) (69,730,442)
Cash flow for discontinued operations16 (5,984,754) –13
Cash flow for asset held for sale17 120,673,891 –13
Dividends paid18 (2,600,032) (8,806,738)
NET CASH GENERATED/(OUTFLOW) FROM FINANCING 64,644,008 (44,973,816)
NET CHANGE IN CASH AND CASH EQUIVALENTS (19,540,616) (36,990,922)
TOTAL CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 47,931,657 84,922,579
TOTAL CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 28,391,041 47,931,657
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (15)
  1. “Dividend income received” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  2. “Finance costs paid” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  3. “Cash flows of discontinued operations” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  4. “Cash flow from assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  5. “Purchase of investments” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  6. “Proceeds from sale of business” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  7. “Cash advances to group companies” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  8. “Cash flow for discontinued operations” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  9. “Cash flow for asset held for sale” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  10. “Cash advances received on loans from group companies” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  11. “Repayments of other financial liabilities” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  12. “Proceeds from other financial liabilities” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  13. “Cash flow for discontinued operations” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  14. “Cash flow for asset held for sale” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  15. “Dividends paid”: mapping to a shared definition is uncertain. Printed 'Dividends paid' in the financing section; the statement of changes in equity shows the 2024 amount was paid to non-controlling interests (2023: 6 897 647 to owners and 1 909 091 to non-controlling interests).

Per share and shares

Per share and shares. Columns: FY2024 — published summary of audited statements (final status not established), as reported for the year; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2024Published summary of audited statements (summary)reported for the yearFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Earnings / (loss) per share (per share)1 (1.06) 0.00
Profit / (loss) attributable to shareholders (SZL units)2 (161,738,641) 7,042,829
Weighted average shares (shares)3 140,777,900 140,777,900
Shares in issue at year end (shares)4 229,921,561 229,951,561
Notes and alternative reported figures (4)
  1. Earnings / (loss) per share: printed as “(Loss) per share”.
  2. Profit / (loss) attributable to shareholders: printed as “O w n e r s of th e p a r e n t”.
  3. Weighted average shares: printed as “Weighted average”.
  4. Shares in issue at year end: printed as “Issued”.

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 2024 Dividends paid (cash flow statement) Dividends paid (2,600,032) SZL units Summary statements, p1
31 Dec 2023 Dividends paid (cash flow statement) Dividends paid (8,806,738) SZL units Summary statements, p1

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.

  • Greystone Partners Limited — Audited results for the year ended 31 December 2024

    Year ended 31 December 2024 · Published summary of audited statements (summary) · final status not established

    Audit: SNG Grant Thornton Chartered Accountants (Eswatini) (named, p1) (named); no auditor's opinion on the full statements in this document

    Final status: One-page results publication of Greystone Partners Limited closing 'By order of the Board / Chairperson / MM Dlamini' (typeset name, no signature, no date; page image). No auditor's report on the summary or on the underlying statements is printed; columns are headed 'Audited for the year ended 31 December 2024' and note 1 states 'The financial results presented have been reviewed by the auditor of Greystone Partners Limited'. Auditor named: SNG Grant Thornton Chartered Accountants (Eswatini).

    Document date
    none printed — undated
    Auditor's report
    date not recorded
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2024, FY2023
    Basis
    consolidated statements · SZL units (printed “Figures in Emalangeni”)
    • Note 2.2 prints 229 921 561 shares issued at 31 December 2024 and 229 951 561 at 31 December 2023, while the weighted average is 140 777 900 in both years (p1). Kept as printed.
    • Loss per share printed (1,06) (2023: (0,00)) in the statement and in note 2.1 as 'Basic and diluted (loss) / earnings per share'; no unit is printed beside it (Emalangeni by the page's 'Figures in Emalangeni').
    • The statement of comprehensive income prints 'Total comprehensive (loss) for the year' as the sum of the continuing and discontinued results, with no other comprehensive income and no profit-for-the-year line; it is recorded as the year's result (mapping ambiguous). Assets classified as held for sale (1 079 103 638; 2023: 511 418 575) and the associated liabilities (901 287 064; 2023: 364 554 430) are printed after the unlabelled current subtotals. Cash in the cash-flow statement is net of the bank overdraft.
    • No auditor's report on the summary is printed. The publication is headed 'AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2024', its columns 'Audited for the year ended 31 December 2024 / 2023', and note 1 states: 'The financial results presented have been reviewed by the auditor of Greystone Partners Limited (the “Group” or “Greystone”).' (p1).
    • Consolidated statement of comprehensive income, statement of financial position, statement of cash flows and condensed statement of changes in equity, with notes on compliance, EPS, shares in issue, investments, loans and receivables, related parties and cash generated from operations, and a commentary (p1). No accounting policies or full notes; subtotals for non-current and current assets and liabilities and owners' equity are printed without labels.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    5e22297ae26fc57e0e8a5fedd138e5cbefce9442a5f1536aad202f563755c6a8
    Entity as printed
    Greystone Partners Limited (Incorporated in Eswatini Reg. No. 74 of 2009); ESE share code GRYS, ISIN SZE000331023
    Exchange copy
    retrieved 2026-10-08T18:04:15Z

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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