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
Happy World Property
On this page
Company details
- Legal name
- Happy World Property 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
- 30 June
Overview
Year ended 30 June 2026 · 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 FY to 30 Jun 2026 figures come from it.
Full wording and sources
Published summary of audited statements for 2026: final status not established
Summary issued by Happy World Property Ltd pursuant to Rule 17 of the Development & Enterprise Market and the Securities Act 2005, 'By order of the Board' (Executive Services Limited, Secretary, 29 September 2026, typeset; PDF p1, page image). It states that the abridged group financial statements 'are audited', but no auditor's report on the summary is printed, the auditor is not named and no audit opinion or audit report date is shown.
Source: Happy World Property Ltd and its subsidiaries Audited Abridged Group Financial Statements for the year ended 30 June 2026 (dated 2026-09-29)
2026, 2025: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged group financial statements for the year ended 30 June 2026 are audited and have been prepared in accordance with International Financial Reporting Standards (IFRS).' (p1); 'This report is pursuant to Rule 17 of the Development & Enterprise Market and Securities Act 2005.' (p1). It does not name the full statements it comes from. No auditor's report on the summary is printed; the summary states that 'The abridged group financial statements for the year ended 30 June 2026 are audited and have been prepared in accordance with International Financial Reporting Standards (IFRS)' and that 'The Board of Directors of Happy World Property Ltd accepts full responsibility for the accuracy of the above information contained in this report' (p1). Statements of profit or loss and other comprehensive income, financial position (non-current and current assets and liabilities as single lines; no total-liabilities line), cash flows (operating, investing and financing totals only) and changes in equity (p1). No notes.
Source: Happy World Property Ltd and its subsidiaries Audited Abridged Group Financial Statements for the year ended 30 June 2026 (dated 2026-09-29)
-
Revenue
MUR 123 million
122,853 MUR thousands · p1
−4.9% vs 2025
-
Operating profit / (loss)
Not reported in this filing
-
Profit / (loss) for the year
MUR 651,000
651 MUR thousands · p1
−96.2% vs 2025
-
Total assets
MUR 765 million
765,105 MUR thousands · p1
−4.4% vs 2025
-
Equity Holders' interest
MUR 462 million
461,656 MUR thousands · p1
+0.1% vs 2025
No total-equity line is printed and no non-controlling interest is shown; the printed equity line is shown under its label.
-
Cash from operations
MUR 42.6 million
42,648 MUR thousands · p1
+51.8% vs 2025
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 thousands 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
- FY to 30 Jun 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY to 30 Jun 2025 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2026 filing · source
- 2026, 2025: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged group financial statements for the year ended 30 June 2026 are audited and have been prepared in accordance with International Financial Reporting Standards (IFRS).' (p1); 'This report is pursuant to Rule 17 of the Development & Enterprise Market and Securities Act 2005.' (p1). It does not name the full statements it comes from. No auditor's report on the summary is printed; the summary states that 'The abridged group financial statements for the year ended 30 June 2026 are audited and have been prepared in accordance with International Financial Reporting Standards (IFRS)' and that 'The Board of Directors of Happy World Property Ltd accepts full responsibility for the accuracy of the above information contained in this report' (p1). Statements of profit or loss and other comprehensive income, financial position (non-current and current assets and liabilities as single lines; no total-liabilities line), cash flows (operating, investing and financing totals only) and changes in equity (p1). No notes.
Income statement
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Revenue | 122,853 | 129,226 |
| Gain in fair value of investment properties1 | –2 | 15,298 |
| (Loss)/gain on foreign exchange | (43) | 215 |
| Other income and gains3 | 743 | 1,851 |
| Impairment of goodwill4 | (8,370) | (6,000) |
| Operating expenses | (82,812) | (97,721) |
| Finance costs | (19,370) | (21,445) |
| Profit before non-recurrent items (unlabelled subtotal)5 | 13,001 | 21,424 |
| Non-recurrent items6 | (1,651) | (300) |
| Profit before tax | 11,350 | 21,124 |
| Tax expense | (10,699) | (4,201) |
| Profit for the year | 651 | 16,923 |
| Other comprehensive income for the year | –7 | –7 |
| Comprehensive income for the year | 651 | 16,923 |
- Printed “-”, read as nil: subtotal_arithmetic: is.native.co_9bqteagqamy2.profit_before_non_recurrent_items.
- Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (5)
- “Gain in fair value of investment properties” is an issuer-specific line, not mapped to a shared definition: Printed among operating lines.
- “Other income and gains”: mapping to a shared definition is uncertain. Printed 'Other income and gains'; not analysed in the summary.
- “Impairment of goodwill” is an issuer-specific line, not mapped to a shared definition: One line.
- “Profit before non-recurrent items (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal printed after finance costs and before 'Non-recurrent items'.
- “Non-recurrent items” is an issuer-specific line, not mapped to a shared definition: One line; not analysed in the summary.
Balance sheet
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Non-current assets | 734,542 | 771,461 |
| Current assets | 30,563 | 29,129 |
| Total assets | 765,105 | 800,590 |
| Equity Holders' interest | 461,656 | 461,005 |
| Non-current liabilities | 221,522 | 258,611 |
| Current liabilities | 81,927 | 80,974 |
| Total equity and liabilities | 765,105 | 800,590 |
Cash flow
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Net cash from operating activities | 42,648 | 28,096 |
| Net cash used in investing activities | (427) | (3,464) |
| Net cash used in financing activities | (40,911) | (26,232) |
| Increase/(decrease) in cash and cash equivalents | 1,310 | (1,600) |
| Cash and cash equivalents at beginning of year | 1,964 | 3,564 |
| Cash and cash equivalents at end of year | 3,274 | 1,964 |
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.
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Happy World Property Ltd and its subsidiaries Audited Abridged Group Financial Statements for the year ended 30 June 2026
Year ended 30 June 2026 · 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: Summary issued by Happy World Property Ltd pursuant to Rule 17 of the Development & Enterprise Market and the Securities Act 2005, 'By order of the Board' (Executive Services Limited, Secretary, 29 September 2026, typeset; PDF p1, page image). It states that the abridged group financial statements 'are audited', but no auditor's report on the summary is printed, the auditor is not named and no audit opinion or audit report date is shown.
- Document date
- 29 Sep 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 FY to 30 Jun 2026, FY to 30 Jun 2025
- Basis
- consolidated statements · MUR thousands (printed “in Rs'000”)
- Statements are set in columns beside the statement of changes in equity and the comments; the plain text layer separates labels from amounts, so p1 is re-read by word position (text_cells).
- 'No of Shares' (40,000; 2025: 40,000) is printed in the statement headed 'in Rs'000' and recorded in thousands; basic and diluted EPS 0.02 (2025: 0.42) agrees with profit for the year over 40,000,000 shares.
- No auditor's report on the summary is printed; the summary states that 'The abridged group financial statements for the year ended 30 June 2026 are audited and have been prepared in accordance with International Financial Reporting Standards (IFRS)' and that 'The Board of Directors of Happy World Property Ltd accepts full responsibility for the accuracy of the above information contained in this report' (p1).
- Statements of profit or loss and other comprehensive income, financial position (non-current and current assets and liabilities as single lines; no total-liabilities line), cash flows (operating, investing and financing totals only) and changes in equity (p1). No notes.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
b444bf08aad8eaf7c8a07f95059f5084e01004fc120160f2ff35d76a6568a108- Entity as printed
- Happy World Property Ltd and its subsidiaries
- Exchange copy
- retrieved 2026-10-08T18:35:21Z
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.
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.