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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; matched to OCR text and compared cell by cell with the page image; read from the page image) (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

IBL

No ticker printed · Stock Exchange of Mauritius · Consolidated statements

On this page
Company details
Legal name
IBL 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

    Abridged audited financial statements issued by IBL Ltd pursuant to Listing Rule 12.14 and the Securities Act 2005, 'By Order of the Board' (IBL Management Ltd, Company Secretary, 25 September 2026, typeset; PDF p8, page image). They state that the financial highlights have been extracted from the audited financial statements (p6), 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: IBL Ltd Abridged Audited Group Financial Statements for the year ended 30 June 2026 (dated 2026-09-25)

  • 2026: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The financial highlights have been extracted from the audited financial statements, which have been prepared in accordance with IFRS Accounting Standards and on the same basis as the accounting policies set out in the audited statutory financial statements for the year ended.' (p6) No auditor's report on the summary is printed; the summary states that 'The Board of IBL Ltd hereby presents the Group's audited abridged financial statements for the year ended 30 June 2026. The financial highlights have been extracted from the audited financial statements, which have been prepared in accordance with IFRS Accounting Standards' (p6) and that 'The Board of Directors of IBL Ltd accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements' (p8). Abridged statements of profit or loss and other comprehensive income (p2), financial position and cash flows (p4) and changes in equity (p5), plus segmental information (p3). Current assets and non-current and current liabilities are single lines; no total-liabilities line; the expenses between revenue and profit from operations are not printed; finance costs are printed net; the cash-flow statement prints the operating, investing and financing totals only.

    Source: IBL Ltd Abridged Audited Group Financial Statements for the year ended 30 June 2026 (dated 2026-09-25)

  • Revenue

    MUR 124 billion

    124,255,983 MUR thousands · p2

    Change not shown.

  • Operating profit / (loss)

    MUR 8.35 billion

    8,345,708 MUR thousands · p2

    Change not shown.

  • Profit / (loss) for the year

    MUR 4.10 billion

    4,098,402 MUR thousands · p2

    Change not shown.

  • Total assets

    MUR 151 billion

    151,090,936 MUR thousands · p4

    Change not shown.

  • Total equity

    MUR 52.6 billion

    52,556,425 MUR thousands · p4

    Change not shown.

  • Cash from operations

    MUR 8.20 billion

    8,200,784 MUR thousands · p4

    Change not shown.

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.

Not shown: the two years come from different filings.

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 — audited financial statements, signed / final; reported for the year · source
  • FY to 30 Jun 2024 — audited financial statements, signed / final; comparative in the FY to 30 Jun 2025 filing · source

Income statement

Income statement, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Audited financial statementsreported for the yearFY to 30 Jun 2024Audited financial statementscomparative in FY to 30 Jun 2025 filing
Revenue 124,255,983 120,783,9581 101,565,161
Profit from operations2 8,345,708 7,448,2803 5,461,482
Share of results of associates and joint ventures4 564,490 302,2975 394,103
Other gains and losses6 (527,380) 58,316 1,613,153
Net finance costs78 (3,118,154) (3,573,084)9 (3,333,423)
Profit before taxation10 5,264,664 4,498,67711 4,371,934
Taxation12 (1,751,191) (1,373,171)13 (944,156)
Profit for the year from continuing operations14 3,513,473 3,125,50615 3,427,778
Profit for the year from discontinued operations*1617 584,929 1,855,91118 2,163,280
Profit for the year 4,098,402 4,981,417 5,591,058
Other comprehensive income for the year19 3,421,865 1,179,461 2,483,627
Total comprehensive income for the year 7,520,267 6,160,878 8,074,685
Non-controlling interests2021 2,358,690 1,974,632 2,616,835
Revenue from contracts with customers22 Not reported in this filing23 120,630,279 101,441,030
Rental income24 Not reported in this filing23 135,325 102,463
Dividend income25 Not reported in this filing23 18,354 21,668
Cost of sales Not reported in this filing26 (89,746,867) (75,606,756)
Gross profit Not reported in this filing27 31,037,091 25,958,405
Insurance service result Not reported in this filing26 153,921 57,185
Other income Not reported in this filing26 2,421,133 2,233,774
Operating expenses Not reported in this filing26 (25,972,883) (22,728,838)
Provision for credit losses Not reported in this filing26 (184,929) (43,729)
Operating profit before net finance costs on insurance contracts28 Not reported in this filing26 7,454,333 5,476,797
Finance expenses from insurance contracts issued Not reported in this filing26 (68,052) (102,572)
Finance income from reinsurance contracts held29 Not reported in this filing26 61,999 87,257
Interest income30 Not reported in this filing31 200,948 126,203
Share of results of joint ventures32 Not reported in this filing33 61,920 110,416
Notes and alternative reported figures (33)
  1. Published summary of audited statements dated 2026-09-25 prints 109,719,131 (thousands, p2) for this line and year.
  2. Printed under different labels across filings: “Operating profit”; “Profit from operations”.
  3. Published summary of audited statements dated 2026-09-25 prints 7,341,647 (thousands, p2) for this line and year.
  4. Printed under different labels across filings: “Share of results of associates”; “Share of results of associates and joint ventures”.
  5. Published summary of audited statements dated 2026-09-25 prints 361,559 (thousands, p2) for this line and year.
  6. “Other gains and losses” is an issuer-specific line, not mapped to a shared definition: One line; mainly non-cash impairment losses and changes in the valuation of option-related obligations (comments, p6).
  7. “Net finance costs”: mapping to a shared definition is uncertain. Printed 'Net finance costs': finance income and costs net, not split in the summary.
  8. Printed under different labels across filings: “Finance costs”; “Net finance costs”.
  9. Published summary of audited statements dated 2026-09-25 prints (3,207,996) (thousands, p2) for this line and year.
  10. Printed under different labels across filings: “Profit before tax”; “Profit before taxation”.
  11. Published summary of audited statements dated 2026-09-25 prints 4,553,526 (thousands, p2) for this line and year.
  12. Printed under different labels across filings: “Tax (expense)/credit”; “Taxation”.
  13. Published summary of audited statements dated 2026-09-25 prints (1,497,886) (thousands, p2) for this line and year.
  14. “Profit for the year from continuing operations” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  15. Published summary of audited statements dated 2026-09-25 prints 3,055,640 (thousands, p2) for this line and year.
  16. “Profit for the year from discontinued operations*” is an issuer-specific line, not mapped to a shared definition: IFRS 5; one line.
  17. Printed under different labels across filings: “Profit for the year from discontinued operations”; “Profit for the year from discontinued operations*”.
  18. Published summary of audited statements dated 2026-09-25 prints 1,925,777 (thousands, p2) for this line and year.
  19. Printed under different labels across filings: “Other comprehensive income for the year”; “Total other comprehensive income”.
  20. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit.
  21. Printed under different labels across filings: “- Non-controlling interests”; “Non-controlling interests”.
  22. “Revenue from contracts with customers” is an issuer-specific line, not mapped to a shared definition: Note 29(a); component of 'Revenue'.
  23. Not reported in this filing: Not reported separately: the abridged statement of profit or loss (p2, checked on the page image) prints a single 'Revenue' line (124,255,983 for 2026) with no breakdown.
  24. “Rental income” is an issuer-specific line, not mapped to a shared definition: Component of 'Revenue'.
  25. “Dividend income” is an issuer-specific line, not mapped to a shared definition: Component of 'Revenue'.
  26. Not reported in this filing: Not reported separately: the abridged statement of profit or loss (p2, checked on the page image) has no such line; it goes from 'Revenue' (124,255,983) directly to 'Profit from operations' (8,345,708) for 2026.
  27. Not reported in this filing: Not printed: the abridged statement of profit or loss (p2, checked on the page image) has no gross profit subtotal; it goes from 'Revenue' (124,255,983) directly to 'Profit from operations' (8,345,708).
  28. “Operating profit before net finance costs on insurance contracts” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  29. “Finance income from reinsurance contracts held” is an issuer-specific line, not mapped to a shared definition: Note 10.
  30. “Interest income”: mapping to a shared definition is uncertain. Printed 'Interest income' (note 31) below operating profit.
  31. Not reported in this filing: Not reported separately: the abridged statement of profit or loss (p2, checked on the page image) prints only 'Net finance costs' ((3,118,154) for 2026), shown in the row 'Finance costs'; no finance or interest income line.
  32. “Share of results of joint ventures” is an issuer-specific line, not mapped to a shared definition: Note 13.
  33. Not reported in this filing: Not reported separately: the abridged statement of profit or loss (p2, checked on the page image) prints a combined line 'Share of results of associates and joint ventures' (564,490 for 2026), shown in the row 'Share of results of associates'.

Balance sheet

Balance sheet, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Audited financial statementsreported for the yearFY to 30 Jun 2024Audited financial statementscomparative in FY to 30 Jun 2025 filing
Property, plant and equipment 50,275,081 43,903,521 39,090,657
Investment properties 4,011,239 3,872,721 4,266,055
Intangible assets 22,846,147 16,842,1741 16,477,542
Investments2 13,515,345 Not reported in this filing43 Not reported in this filing5
Deferred tax assets 1,068,386 1,318,007 1,048,298
Right of use assets 11,057,017 12,405,968 11,388,664
Other assets6 176,468 Not reported in this filing87 Not reported in this filing8
Non-current assets9 102,949,683 93,646,920 87,776,462
Current assets10 41,935,979 41,947,913 39,820,316
Assets classified as held for sale11 6,205,274 7,210,847 –12
Total Assets13 151,090,936 142,805,680 127,596,778
Equity attributable to owners of the parent14 25,258,101 21,779,890 18,799,976
Other components of equity15 719,083 Not reported in this filing1716 Not reported in this filing18
Non-controlling interests 26,579,241 21,044,547 19,925,324
Total equity19 52,556,425 44,289,720 40,190,583
Non-current liabilities20 53,166,186 51,659,961 53,003,892
Current liabilities21 39,256,147 46,710,018 34,402,303
Liabilities associated with assets classified as held for sale22 6,112,178 145,981 –23
Total Equity and Liabilities24 151,090,936 142,805,680 127,596,778
Land conversion rights25 Not reported in this filing26 27,774 27,198
Mineral assets27 Not reported in this filing28 936,967 –29
Bearer biological assets30 Not reported in this filing31 4,921 4,260
Non-current receivables32 Not reported in this filing33 151,939 117,060
Derivative financial asset Not reported in this filing34 11,739 7,863
Advance towards equity35 Not reported in this filing36 4,046,393 –37
Retirement benefit obligations allocated to related parties38 Not reported in this filing39 2,798 3,297
- Associates Not reported in this filing40 7,980,983 13,718,892
- Joint ventures41 Not reported in this filing40 1,156,519 838,056
- Other financial assets42 Not reported in this filing40 984,496 788,620
Investment in (unlabelled subtotal of the 'Investment in:' lines)43 Not reported in this filing44 10,121,998 15,345,568
Consumable biological assets45 Not reported in this filing46 184,123 130,682
Inventories Not reported in this filing46 15,268,724 12,920,745
Trade and other receivables Not reported in this filing46 12,759,890 11,100,845
Contract assets Not reported in this filing46 1,299,410 1,276,192
Insurance contract assets Not reported in this filing46 –47 16,425
Reinsurance contract assets Not reported in this filing46 1,517,849 2,158,112
Current tax assets Not reported in this filing46 248,460 178,597
Investment in other financial assets Not reported in this filing46 812,510 909,697
Cash and cash equivalents Not reported in this filing48 9,856,947 11,129,021
Stated capital Not reported in this filing49 1,361,941 1,361,941
Revaluation and other reserves Not reported in this filing50 6,555,244 5,600,241
Retained earnings Not reported in this filing49 13,862,705 11,837,794
Restricted redeemable shares51 Not reported in this filing52 5,000 5,000
Convertible bonds53 Not reported in this filing52 1,460,283 1,460,283
Borrowings Not reported in this filing54 27,148,812 30,105,395
Lease liabilities Not reported in this filing54 11,275,507 11,048,671
Contract liabilities55 Not reported in this filing54 633,658 250,878
Trade and other payables56 Not reported in this filing54 82,698 –57
Other financial liabilities58 Not reported in this filing54 4,946,756 4,380,653
Liabilities for share based payment59 Not reported in this filing54 38,793 39,334
Provisions60 Not reported in this filing54 455,215 1,027,696
Retirement benefit obligations Not reported in this filing54 2,229,603 2,196,850
Government grants61 Not reported in this filing54 65,723 41,400
Deferred tax liabilities Not reported in this filing54 4,783,196 3,913,015
Borrowings Not reported in this filing62 17,805,278 8,068,463
Lease liabilities Not reported in this filing62 1,632,438 728,078
Trade and other payables Not reported in this filing62 22,063,755 20,061,399
Insurance contract liabilities Not reported in this filing62 2,364,829 2,767,780
Reinsurance contract liabilities Not reported in this filing62 10,101 260
Contract liabilities Not reported in this filing62 2,430,500 1,231,248
Liabilities for share based payment59 Not reported in this filing62 18,198 25,299
Provisions Not reported in this filing62 47,409 1,020,896
Dividend payable Not reported in this filing62 –63 –63
Current tax liabilities Not reported in this filing62 332,821 485,260
Government grants61 Not reported in this filing62 4,689 13,620
TOTAL LIABILITIES Not reported in this filing64 98,515,960 87,406,195
  1. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p56); recorded as printed and not interpreted as nil. Group 2024 (Restated) column; the same line prints 7,210,847 for 2025 and 135,037 for 01 July 2023. Scanned page without a text layer.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.total_liabilities.
  3. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p56); recorded as printed and not interpreted as nil. Group 2024 (Restated) column; the same line prints 936,967 for 2025. The dash is faint on the scan but legible, like the dash in the 01 July 2023 column. Scanned page without a text layer.
  4. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p56); recorded as printed and not interpreted as nil. Group 2024 (Restated) column; the same line prints 4,046,393 for 2025 and 637,975 for 01 July 2023. Scanned page without a text layer.
  5. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  6. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
  7. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (57)
  1. Published summary of audited statements dated 2026-09-25 prints 17,806,915 (thousands, p4) for this line and year.
  2. “Investments” is an issuer-specific line, not mapped to a shared definition: Non-current; printed as one line (not analysed in the summary).
  3. Published summary of audited statements dated 2026-09-25 presents this line for this year: 14,168,391 (p4). Not shown in this column, which follows one filing's presentation.
  4. Not reported in this filing: Not reported under this label in this filing: the Group statement of financial position (p56, scanned page without a text layer; read on the page image) has no single 'Investments' line; it prints 'Advance towards equity' and the 'Investment in:' sub-lines '- Subsidiaries', '- Associates', '- Joint ventures' and '- Other financial assets' with an unlabelled subtotal (10,121,998 for 2025), each shown in its own row. The FY2026 abridged 'Investments' 2025 comparative (14,168,391) is a different aggregate (it equals that subtotal plus 'Advance towards equity' 4,046,393).
  5. Not reported in this filing: Not reported under this label in this filing: the Group statement of financial position (p56, scanned page without a text layer; read on the page image) has no single 'Investments' line; it prints 'Advance towards equity' and the 'Investment in:' sub-lines '- Subsidiaries', '- Associates', '- Joint ventures' and '- Other financial assets' with an unlabelled subtotal (15,345,568 for 2024), each shown in its own row. The FY2026 abridged 'Investments' 2025 comparative (14,168,391) is a different aggregate (it equals that subtotal plus 'Advance towards equity' 4,046,393).
  6. “Other assets” is an issuer-specific line, not mapped to a shared definition: Non-current; printed as one line.
  7. Published summary of audited statements dated 2026-09-25 presents this line for this year: 171,397 (p4). Not shown in this column, which follows one filing's presentation.
  8. Not reported in this filing: Not reported: the Group statement of financial position (p56, scanned page without a text layer; read on the page image) prints every non-current asset line separately and has no 'Other assets' residual line; that residual exists only in the FY2026 abridged statement.
  9. Printed under different labels across filings: “Non-current assets”; “Non-current assets (unlabelled subtotal)”.
  10. Printed under different labels across filings: “Current assets”; “Current assets (unlabelled subtotal)”.
  11. “Assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Printed after current assets.
  12. Printed under different labels across filings: “TOTAL ASSETS”; “Total Assets”.
  13. Printed under different labels across filings: “EQUITY ATTRIBUTABLE TO ORDINARY SHAREHOLDERS OF THE COMPANY”; “Equity attributable to owners of the parent”.
  14. “Other components of equity” is an issuer-specific line, not mapped to a shared definition: Printed between 'Equity attributable to owners of the parent' and 'Non-controlling interests' as a separate part of total equity, with its own column in the statement of changes in equity (p5); not a component of the owners' line.
  15. Published summary of audited statements dated 2026-09-25 presents this line for this year: 1,465,283 (p4). Not shown in this column, which follows one filing's presentation.
  16. Not reported in this filing: Not reported under this label in this filing: the Group statement of financial position (p56, scanned page without a text layer; read on the page image) prints 'Restricted redeemable shares' and 'Convertible bonds' as separate equity lines (5,000 and 1,460,283 for 2025), shown in the rows 'Restricted redeemable shares' and 'Convertible bonds'. The FY2026 abridged 'Other components of equity' 2025 comparative (1,465,283) equals their sum.
  17. Not reported in this filing: Not reported under this label in this filing: the Group statement of financial position (p56, scanned page without a text layer; read on the page image) prints 'Restricted redeemable shares' and 'Convertible bonds' as separate equity lines (5,000 and 1,460,283 for 2024), shown in the rows 'Restricted redeemable shares' and 'Convertible bonds'. The FY2026 abridged 'Other components of equity' 2025 comparative (1,465,283) equals their sum.
  18. Printed under different labels across filings: “TOTAL EQUITY”; “Total equity”.
  19. Printed under different labels across filings: “Non-current liabilities”; “Non-current liabilities (unlabelled subtotal)”.
  20. Printed under different labels across filings: “Current liabilities”; “Current liabilities (unlabelled subtotal)”.
  21. “Liabilities associated with assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: One line.
  22. Printed under different labels across filings: “TOTAL EQUITY AND LIABILITIES”; “Total Equity and Liabilities”.
  23. “Land conversion rights” is an issuer-specific line, not mapped to a shared definition: Note 6(b); non-current.
  24. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) has no land conversion rights line; its non-current asset lines are 'Property, plant and equipment', 'Investment properties', 'Intangible assets', 'Investments', 'Deferred tax assets', 'Right of use assets' and 'Other assets', with the subtotal 'Non-current assets'.
  25. “Mineral assets” is an issuer-specific line, not mapped to a shared definition: Note 6(c); non-current; 2024 printed '-'.
  26. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) has no mineral assets line; its non-current asset lines are 'Property, plant and equipment', 'Investment properties', 'Intangible assets', 'Investments', 'Deferred tax assets', 'Right of use assets' and 'Other assets', with the subtotal 'Non-current assets'.
  27. “Bearer biological assets” is an issuer-specific line, not mapped to a shared definition: Note 8(b); non-current.
  28. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) has no bearer biological assets line; its non-current asset lines are 'Property, plant and equipment', 'Investment properties', 'Intangible assets', 'Investments', 'Deferred tax assets', 'Right of use assets' and 'Other assets', with the subtotal 'Non-current assets'.
  29. “Non-current receivables” is an issuer-specific line, not mapped to a shared definition: Note 17(a).
  30. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) has no non-current receivables line; its non-current asset lines are 'Property, plant and equipment', 'Investment properties', 'Intangible assets', 'Investments', 'Deferred tax assets', 'Right of use assets' and 'Other assets', with the subtotal 'Non-current assets'.
  31. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) has no derivative financial asset line; its non-current asset lines are 'Property, plant and equipment', 'Investment properties', 'Intangible assets', 'Investments', 'Deferred tax assets', 'Right of use assets' and 'Other assets', with the subtotal 'Non-current assets'.
  32. “Advance towards equity” is an issuer-specific line, not mapped to a shared definition: Note 17(b); non-current; 2024 printed '-'.
  33. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) has no advance towards equity line; its non-current asset lines are 'Property, plant and equipment', 'Investment properties', 'Intangible assets', 'Investments', 'Deferred tax assets', 'Right of use assets' and 'Other assets', with the subtotal 'Non-current assets'.
  34. “Retirement benefit obligations allocated to related parties” is an issuer-specific line, not mapped to a shared definition: Note 24; non-current asset.
  35. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) has no retirement benefit obligations allocated to related parties line; its non-current asset lines are 'Property, plant and equipment', 'Investment properties', 'Intangible assets', 'Investments', 'Deferred tax assets', 'Right of use assets' and 'Other assets', with the subtotal 'Non-current assets'.
  36. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) prints a single 'Investments' line (13,515,345 for 2026), shown in the row 'Investments', with no breakdown.
  37. “- Joint ventures” is an issuer-specific line, not mapped to a shared definition: Note 13; under 'Investment in:'.
  38. “- Other financial assets” is an issuer-specific line, not mapped to a shared definition: Note 14; under 'Investment in:'.
  39. “Investment in (unlabelled subtotal of the 'Investment in:' lines)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of the 'Investment in:' lines (subsidiaries, associates, joint ventures, other financial assets).
  40. Not reported in this filing: Not reported: the abridged statement of financial position (p4, checked on the page image) has no 'Investment in:' block or its unlabelled subtotal; it prints a single 'Investments' line (13,515,345 for 2026), shown in the row 'Investments'. That line is a different aggregate (its 2025 comparative 14,168,391 also covers the FY2025 'Advance towards equity').
  41. “Consumable biological assets” is an issuer-specific line, not mapped to a shared definition: Note 8(a); current.
  42. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) prints current assets as a single line, 'Current assets' (41,935,979 for 2026), with no breakdown.
  43. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) prints current assets as a single line, 'Current assets' (41,935,979 for 2026), with no breakdown. The abridged cash-flow statement prints 'Cash and cash equivalents at the end of the year' (8,054,060), shown in its own row.
  44. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) prints equity as 'Equity attributable to owners of the parent' (25,258,101), 'Other components of equity' (719,083) and 'Non-controlling interests' (26,579,241) for 2026, with no breakdown of stated capital, reserves or retained earnings.
  45. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) prints equity as 'Equity attributable to owners of the parent' (25,258,101), 'Other components of equity' (719,083) and 'Non-controlling interests' (26,579,241) for 2026, with no breakdown of stated capital, reserves or retained earnings. The printed 'Other components of equity' is a different item (its 2025 comparative 1,465,283 equals the FY2025 'Restricted redeemable shares' plus 'Convertible bonds').
  46. “Restricted redeemable shares” is an issuer-specific line, not mapped to a shared definition: Note 20(b); equity.
  47. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) prints a single 'Other components of equity' line (719,083 for 2026), shown in the row 'Other components of equity' (native.co_k2fxy89ate8s.other_components_of_equity_separate); its 2025 comparative (1,465,283) equals the FY2025 'Restricted redeemable shares' (5,000) plus 'Convertible bonds' (1,460,283).
  48. “Convertible bonds” is an issuer-specific line, not mapped to a shared definition: Note 20(c); equity component.
  49. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) prints non-current liabilities as a single line, 'Non-current liabilities' (53,166,186 for 2026), with no breakdown.
  50. “Contract liabilities” is an issuer-specific line, not mapped to a shared definition: Note 29(c).
  51. “Trade and other payables” is an issuer-specific line, not mapped to a shared definition: Note 25; 2024 printed '-'.
  52. “Other financial liabilities” is an issuer-specific line, not mapped to a shared definition: Note 26; non-current.
  53. “Liabilities for share based payment” is an issuer-specific line, not mapped to a shared definition: Note 23(a).
  54. “Provisions” is an issuer-specific line, not mapped to a shared definition: Note 23(b).
  55. “Government grants” is an issuer-specific line, not mapped to a shared definition: Note 27.
  56. Not reported in this filing: Not reported separately: the abridged statement of financial position (p4, checked on the page image) prints current liabilities as a single line, 'Current liabilities' (39,256,147 for 2026), with no breakdown.
  57. Not reported in this filing: Not printed in the summary publication.

Cash flow

Cash flow, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Audited financial statementsreported for the yearFY to 30 Jun 2024Audited financial statementscomparative in FY to 30 Jun 2025 filing
Net cash generated from/(used in) operating activities1 8,200,784 6,812,587 9,071,395
Net cash generated used in investing activities2 688,596 (11,866,466) (5,303,748)
Net cash (used in)/generated from financing activities3 (9,133,523) 3,524,398 2,814,052
Net decrease in cash and cash equivalents4 (244,143) (1,529,481) 6,581,699
Net foreign exchange difference5 215,042 430,152 (248,271)
Cash and cash equivalents at 1 July6 8,083,161 9,182,490 2,849,062
Cash and cash equivalents at the end of the year7 8,054,060 8,083,161 9,182,490
CASH GENERATED FROM OPERATIONS Not reported in this filing8 11,763,810 13,183,862
Interest paid9 Not reported in this filing8 (3,112,861) (3,085,859)
Tax paid, net of refund Not reported in this filing8 (1,838,362) (1,026,608)
Purchase of property, plant and equipment Not reported in this filing10 (4,604,052) (3,681,018)
Purchase of intangible assets Not reported in this filing10 (161,073) (95,610)
Purchase of investment properties11 Not reported in this filing10 (220,902) (305,974)
Purchase/reassessment of right of use assets12 Not reported in this filing10 (17,121) (80,594)
Proceeds from disposal of investments13 Not reported in this filing10 947,093 1,187,414
Acquisition of investments14 Not reported in this filing10 (1,263,146) (1,094,808)
Advance towards acquisition of investment15 Not reported in this filing10 (4,046,393) –16
Net cash outflow on acquisition of subsidiaries (Note 38 (a))17 Not reported in this filing10 (3,901,639) (2,519,100)
Net cash outflow on disposal/deconsolidation of subsidiaries (Note 38 (b))18 Not reported in this filing10 (13,642) (93,794)
Dividend received from associates and joint ventures19 Not reported in this filing10 932,842 1,116,633
Dividend received20 Not reported in this filing10 18,354 21,667
Interest received Not reported in this filing10 189,093 122,467
Proceeds from sale of property, plant and equipment, investment properties and intangible assets21 Not reported in this filing10 274,120 118,969
Net movement in borrowings22 Not reported in this filing23 6,815,504 5,120,472
Repayment of leases Not reported in this filing23 (1,646,326) (1,109,883)
Interests on convertible bonds24 Not reported in this filing23 (64,681) (65,804)
Shares issued to non-controlling shareholders25 Not reported in this filing23 92,377 684,887
Capital refunded to non-controlling shareholders26 Not reported in this filing23 (59,183) –27
Dividend paid to non-controlling shareholders28 Not reported in this filing23 (1,096,322) (978,944)
Dividend paid to owners of the Company Not reported in this filing23 (516,971) (836,676)
  1. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p62); recorded as printed and not interpreted as nil. Group 2024 column of the statement of cash flows; the same line prints (4,046,393) for 2025.
  2. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p62); recorded as printed and not interpreted as nil. Group 2024 column of the statement of cash flows; the same line prints (59,183) for 2025.
Notes and alternative reported figures (26)
  1. Printed under different labels across filings: “NET CASH FLOW GENERATED FROM OPERATING ACTIVITIES”; “Net cash generated from/(used in) operating activities”.
  2. Printed under different labels across filings: “NET CASH FLOW USED IN INVESTING ACTIVITIES”; “Net cash generated used in investing activities”.
  3. Printed under different labels across filings: “NET CASH FLOW GENERATED FROM FINANCING ACTIVITIES”; “Net cash (used in)/generated from financing activities”.
  4. Printed under different labels across filings: “(DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS”; “Net decrease in cash and cash equivalents”.
  5. Printed under different labels across filings: “NET FOREIGN EXCHANGE DIFFERENCE”; “Net foreign exchange difference”.
  6. Printed under different labels across filings: “CASH AND CASH EQUIVALENTS AT 1 JULY”; “Cash and cash equivalents at 1 July”.
  7. Printed under different labels across filings: “CASH AND CASH EQUIVALENTS AT 30 JUNE”; “Cash and cash equivalents at the end of the year”.
  8. Not reported in this filing: Not reported separately: the abridged statement of cash flows (p4, checked on the page image) prints operating activities as a single line, 'Net cash generated from/(used in) operating activities' (8,200,784 for 2026), with no breakdown.
  9. “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid' in operating activities; not split between borrowings and leases.
  10. Not reported in this filing: Not reported separately: the abridged statement of cash flows (p4, checked on the page image) prints investing activities as a single line, 'Net cash generated used in investing activities' (688,596 for 2026), with no breakdown.
  11. “Purchase of investment properties” is an issuer-specific line, not mapped to a shared definition: Investing.
  12. “Purchase/reassessment of right of use assets” is an issuer-specific line, not mapped to a shared definition: Investing.
  13. “Proceeds from disposal of investments” is an issuer-specific line, not mapped to a shared definition: Investing.
  14. “Acquisition of investments” is an issuer-specific line, not mapped to a shared definition: Investing.
  15. “Advance towards acquisition of investment” is an issuer-specific line, not mapped to a shared definition: Investing; 2024 printed '-'.
  16. “Net cash outflow on acquisition of subsidiaries (Note 38 (a))” is an issuer-specific line, not mapped to a shared definition: Investing; note 38(a).
  17. “Net cash outflow on disposal/deconsolidation of subsidiaries (Note 38 (b))” is an issuer-specific line, not mapped to a shared definition: Investing; note 38(b).
  18. “Dividend received from associates and joint ventures” is an issuer-specific line, not mapped to a shared definition: Investing.
  19. “Dividend received” is an issuer-specific line, not mapped to a shared definition: Investing.
  20. “Proceeds from sale of property, plant and equipment, investment properties and intangible assets”: mapping to a shared definition is uncertain. One line combines property, plant and equipment, investment properties and intangible assets. The text layer extracts this two-line row at the end of p62 with its cells in the order Group 2024, Company 2024, Group 2025, Company 2025 ('118,969 6,366 274,120 1,341'), so each Group cell is read at its own position (page image p62; the printed investing totals confirm both). The 2025 Group cell is the third amount after the label.
  21. “Net movement in borrowings” is an issuer-specific line, not mapped to a shared definition: Financing; one net line.
  22. Not reported in this filing: Not reported separately: the abridged statement of cash flows (p4, checked on the page image) prints financing activities as a single line, 'Net cash (used in)/generated from financing activities' ((9,133,523) for 2026), with no breakdown.
  23. “Interests on convertible bonds” is an issuer-specific line, not mapped to a shared definition: Financing.
  24. “Shares issued to non-controlling shareholders” is an issuer-specific line, not mapped to a shared definition: Financing.
  25. “Capital refunded to non-controlling shareholders” is an issuer-specific line, not mapped to a shared definition: Financing; 2024 printed '-'.
  26. “Dividend paid to non-controlling shareholders” is an issuer-specific line, not mapped to a shared definition: Financing.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Audited financial statementsreported for the yearFY to 30 Jun 2024Audited financial statementscomparative in FY to 30 Jun 2025 filing
Earnings / (loss) per share (per share)21 2.56 4.42 4.68
Profit / (loss) attributable to shareholders (MUR thousands)43 1,739,712 3,006,785 2,974,223
Shares in issue at year end (shares)75 680,224,040 680,224,040 †6 680,224,040
† Note 6. Source status: this figure comes from published summary of audited statements “IBL Ltd Abridged Audited Group Financial Statements for the year ended 30 June 2026” (p2), whose final status is not established. The column's main source does not print this line.
Notes and alternative reported figures (6)
  1. “- From continuing and discontinued operations”: mapping to a shared definition is uncertain. Printed under 'Earnings per share (Rs)': '- From continuing and discontinued operations'; basic or diluted is not stated.
  2. Earnings / (loss) per share: printed as “- From continuing and discontinued operations”.
  3. Printed under different labels across filings: “- Owners of the Company”; “Owners of the parent”.
  4. Profit / (loss) attributable to shareholders: printed as “Owners of the parent”.
  5. Printed under different labels across filings: “At 30 June 2025 and 2024: 680,224,040 ordinary shares of no par value”; “Number of shares”.
  6. Shares in issue at year end: printed as “Number of shares”.

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
30 Jun 2025 Dividends paid (cash flow statement) Dividend paid to owners of the Company (516,971) MUR thousands Audited financial statements, p62
30 Jun 2024 Dividends paid (cash flow statement) Dividend paid to owners of the Company (836,676) MUR thousands Audited financial statements, p62

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.

  • IBL Ltd Abridged Audited 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: Abridged audited financial statements issued by IBL Ltd pursuant to Listing Rule 12.14 and the Securities Act 2005, 'By Order of the Board' (IBL Management Ltd, Company Secretary, 25 September 2026, typeset; PDF p8, page image). They state that the financial highlights have been extracted from the audited financial statements (p6), 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
    25 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
    Basis
    consolidated statements · MUR thousands (printed “Rs000”)
    • 'Net cash generated used in investing activities' is printed with a positive 2026 figure (688,596; 2025: (11,866,466)) and the cash movement line is labelled 'Net decrease in cash and cash equivalents' for both years (p4); kept as printed.
    • 'Other components of equity' (719,083; 2025: 1,465,283) is printed apart from 'Equity attributable to owners of the parent' and non-controlling interests, within total equity (p4).
    • The profit-or-loss comparatives are headed 'Restated': '* The Group has adjusted its comparatives for discontinued activities in accordance with IFRS 5' (p2); Run Market (Réunion) has been recognised as held for sale and deconsolidated and 'The prior year financial statements have been restated accordingly for comparability' (p6).
    • No auditor's report on the summary is printed; the summary states that 'The Board of IBL Ltd hereby presents the Group's audited abridged financial statements for the year ended 30 June 2026. The financial highlights have been extracted from the audited financial statements, which have been prepared in accordance with IFRS Accounting Standards' (p6) and that 'The Board of Directors of IBL Ltd accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements' (p8).
    • Abridged statements of profit or loss and other comprehensive income (p2), financial position and cash flows (p4) and changes in equity (p5), plus segmental information (p3). Current assets and non-current and current liabilities are single lines; no total-liabilities line; the expenses between revenue and profit from operations are not printed; finance costs are printed net; the cash-flow statement prints the operating, investing and financing totals only.
    Technical details
    File
    8 pages, with a text layer
    SHA-256
    d8800e9bb6d22d75db0ba3a19aeb28f79073f62c3640db5cf936f89b2f8ccc52
    Entity as printed
    IBL Ltd., Business Registration Number: C07001778
    Exchange copy
    retrieved 2026-10-08T18:34:07Z

  • IBL Ltd Financial Statements for the year ended 30 June 2025

    Year ended 30 June 2025 · Audited financial statements · signed / final

    Audit: Deloitte, Chartered Accountants (LLK Ah Hee, FCCA), unmodified opinion · signed

    Auditor's sign-off: Deloitte, Chartered Accountants; LLK Ah Hee, FCCA, Licensed by FRC

    Final status: Independent auditor's report of Deloitte on the consolidated and separate financial statements (PDF pp51-55): unmodified opinion ('give a true and fair view', p51); on p55 handwritten signatures 'Deloitte' (Chartered Accountants) and of LLK Ah Hee, FCCA, Licensed by FRC, dated 26 September 2025 (page image). The statements of financial position state 'Approved by the Board of Directors and authorised for issue on 26 September 2025' with a handwritten signature (signatories' names not printed; PDF p56, page image).

    Document date
    26 Sep 2025
    Auditor's report
    26 Sep 2025
    Board approval
    26 Sep 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2025, FY to 30 Jun 2024
    Basis
    consolidated statements · MUR thousands (printed “Rs'000”)
    • Profit before tax from continuing operations is printed 4,498,677 in the statement of profit or loss (p57) and 4,498,678 in the statement of cash flows (p61). Kept as printed.
    • The statement of cash flows defines cash and cash equivalents net of bank overdrafts (p62: cash 9,856,947 less bank overdrafts 1,773,567 plus held-for-sale amounts = 8,083,161; 2024: 11,129,021 less 1,946,531 = 9,182,490); bank overdrafts are not printed separately on the statement of financial position (within borrowings), so the closing cash differs from the balance-sheet cash line.
    • The statements of financial position (PDF p56) are a scanned image without a text layer, with three Group columns (2025; 2024 (Restated); 01 July 2023 (Restated)) and three Company columns; read from OCR of the render. The 'Investment in:' subtotal, the non-current assets, current assets, non-current liabilities and current liabilities subtotals are printed without labels.
    • The 2024 Group comparatives are headed '(Restated)' in the statements of financial position (p56) and profit or loss (p57), and a restated opening statement of financial position at 01 July 2023 is printed (p56).
    • PROMINENT: on the cash-flow page p62 the text layer extracts the two-line row 'Proceeds from sale of property, plant and equipment, investment properties and intangible assets' at the end of the page with its cells in the order Group 2024, Company 2024, Group 2025, Company 2025 (118,969 6,366 274,120 1,341), unlike the printed column order (274,120 118,969 1,341 6,366). Same figures, not different hidden figures; read by position and checked against the render and the printed investing totals.
    Technical details
    File
    206 pages, with a text layer
    SHA-256
    4adb16b95afc50361bf75bcac766bdb25d9e1e0dbc1010771f42877874ef5d43
    Entity as printed
    IBL Ltd and its subsidiaries (the Group)
    Exchange copy
    retrieved 2026-10-08T17:56:01Z

Data notes

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Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (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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