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Kolos Cement
On this page
Company details
- Legal name
- Kolos Cement 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 statements issued by order of the Board (Gamma Corporate Services Ltd, Company Secretary, 11/Mar/2026, typeset, no signature; PDF p2) pursuant to DEM Rule 18; the Board accepts responsibility for them. No auditor's report on the summary is printed; the summary states that the independent auditor's report on the full financial statements is unqualified, without naming the auditor or the report date.
Source: KOLOS CEMENT LTD — Abridged Audited Consolidated Financial Statements for the year ended 31 December 2025 (dated 2026-03-11)
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 consolidated financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group, which have been prepared in accordance with the 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 consolidated financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group ... The independent auditor's report on the financial statements is unqualified.' (p2) Condensed consolidated statement of financial position (totals for non-current and current assets and liabilities only), statement of profit or loss and OCI (revenue then operating profit before expected credit losses; no cost lines), changes in equity, and cash flows (section totals only), plus segment revenue/non-current assets and commentary (pp1-2); no notes.
Source: KOLOS CEMENT LTD — Abridged Audited Consolidated Financial Statements for the year ended 31 December 2025 (dated 2026-03-11)
-
Revenue
MUR 2.55 billion
2,550,151,590 MUR units · p1
+2.0% vs 2024
-
Operating profit / (loss)
MUR 372 million
372,408,431 MUR units · p1
+51.3% vs 2024
-
Profit / (loss) for the year
MUR 259 million
259,395,475 MUR units · p1
−19.6% vs 2024
-
Total assets
MUR 1.51 billion
1,505,196,563 MUR units · p1
−0.7% vs 2024
-
Total equity
MUR 609 million
608,572,761 MUR units · p1
+10.1% vs 2024
-
Cash from operations
MUR 499 million
498,512,927 MUR units · p2
+349.1% 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 units unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY2025 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY2024 — published summary of audited statements (summary), final status not established; comparative in the FY2025 filing · source
- 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged audited consolidated financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group, which have been prepared in accordance with the 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 consolidated financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group ... The independent auditor's report on the financial statements is unqualified.' (p2) Condensed consolidated statement of financial position (totals for non-current and current assets and liabilities only), statement of profit or loss and OCI (revenue then operating profit before expected credit losses; no cost lines), changes in equity, and cash flows (section totals only), plus segment revenue/non-current assets and commentary (pp1-2); no notes.
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 | 2,550,151,590 | 2,500,751,011 |
| Operating profit before expected credit losses1 | 372,336,875 | 245,309,391 |
| Reversal of expected credit losses on trade receivables | 71,556 | 878,233 |
| Operating profit | 372,408,431 | 246,187,624 |
| Finance costs | (35,904,972) | (41,378,306) |
| Profit before taxation | 336,503,459 | 204,809,318 |
| Income tax expense | (77,107,984) | (46,295,048) |
| Profit for the year from continuing operations2 | 259,395,475 | 158,514,270 |
| Profit from discontinued operations3 | –4 | 164,240,097 |
| Profit for the year | 259,395,475 | 322,754,367 |
| Other comprehensive income/(loss) - net of tax | 17,837,506 | (1,508,514) |
| Total comprehensive income for the year | 277,232,981 | 321,245,853 |
| Continuing Operations5 | 9.61 | 5.87 |
- Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
Notes and alternative reported figures (4)
- “Operating profit before expected credit losses” is an issuer-specific line, not mapped to a shared definition: Printed subtotal before the expected-credit-loss line; no cost lines are printed in the summary.
- “Profit for the year from continuing operations” is an issuer-specific line, not mapped to a shared definition: Profit after tax from continuing operations.
- “Profit from discontinued operations” is an issuer-specific line, not mapped to a shared definition: 2024: Madagascar subsidiary disposed of.
- “Continuing Operations” is an issuer-specific line, not mapped to a shared definition: Printed 'Earnings per share(Basic and diluted) — Continuing Operations', in rupees.
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 | 947,673,638 | 941,727,500 |
| Current assets | 557,522,925 | 574,399,074 |
| Total assets | 1,505,196,563 | 1,516,126,574 |
| Stated capital | 270,000,000 | 270,000,000 |
| Revaluation reserves1 | 176,856,433 | 161,934,176 |
| Translation reserves2 | 2,365,768 | 1,855,710 |
| Retained earnings | 159,350,560 | 118,949,894 |
| Total equity | 608,572,761 | 552,739,780 |
| Non-current liabilities | 252,682,969 | 242,886,963 |
| Current liabilities | 643,940,833 | 720,499,831 |
| Total liabilities | 896,623,802 | 963,386,794 |
| Total equity and liabilities | 1,505,196,563 | 1,516,126,574 |
Notes and alternative reported figures (2)
- “Revaluation reserves” is an issuer-specific line, not mapped to a shared definition: Equity: revaluation reserves.
- “Translation reserves” is an issuer-specific line, not mapped to a shared definition: Equity: currency translation reserves.
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 generated from operating activities | 498,512,927 | 111,013,757 |
| Net cash used in investing activities | (65,347,986) | 157,235,260 |
| Net cash (used in)/generated from financing activities | (265,078,049) | (192,593,294) |
| Net increase in cash and cash equivalents | 168,086,892 | 75,655,723 |
| Net foreign exchange differences | 4,363,194 | 2,483,277 |
| Cash and cash equivalents at start of the year | (272,951,704) | (351,090,704) |
| Cash and cash equivalents at end of the year | (100,501,618) | (272,951,704) |
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.
-
KOLOS CEMENT LTD — 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 statements issued by order of the Board (Gamma Corporate Services Ltd, Company Secretary, 11/Mar/2026, typeset, no signature; PDF p2) pursuant to DEM Rule 18; the Board accepts responsibility for them. No auditor's report on the summary is printed; the summary states that the independent auditor's report on the full financial statements is unqualified, without naming the auditor or the report date.
- Document date
- 11 Mar 2026
- 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 FY2025, FY2024
- Basis
- consolidated statements · MUR units (printed “MUR”)
- The EPS paragraph states profit attributable to owners of MUR 259.4M (2024: MUR 332.8M) (p2), whereas the statement prints 2024 profit attributable to owners of 322,754,367 (p1); 2024 EPS printed 5.87 (continuing) + 6.08 (discontinued) corresponds to 322.8M / 27,000,000 shares. Kept as printed.
- Cash and cash equivalents are net of bank overdrafts and negative at both year ends ((100,501,618); 2024: (272,951,704)); the 2024 investing cash flow is printed positive under 'Net cash used in investing activities'. Dividends declared: final MUR 4.00 per share for FY2024 and interim MUR 4.20 for FY2025 (p2); not transcribed.
- HIDDEN TEXT-LAYER FIGURES: the p1 text layer contains a column pair headed '31 December 2023 31 December 2022' and figures not visible on the printed page (operating profit before ECL 82,122,358; operating profit 64,455,979; profit before taxation (6,441,161) and 64,455,979; income tax (10,957,516); profit from continuing operations (14,857,638) and 53,498,463; dashes on revenue, ECL reversal and finance costs). They differ from the printed page and are not transcribed; only the printed 2025 and 2024 columns are read.
- No auditor's report on the summary is printed. The summary states: 'The abridged audited consolidated financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the Group ... The independent auditor's report on the financial statements is unqualified.' (p2)
- Condensed consolidated statement of financial position (totals for non-current and current assets and liabilities only), statement of profit or loss and OCI (revenue then operating profit before expected credit losses; no cost lines), changes in equity, and cash flows (section totals only), plus segment revenue/non-current assets and commentary (pp1-2); no notes.
Technical details
- File
- 2 pages, with a text layer
- SHA-256
cce92f06213b1f252d414e63bf90f0e6fe9b3ce0cdc39f50a0da3277de9feeda- Entity as printed
- KOLOS CEMENT LTD and its subsidiaries (the 'Group')
- Exchange copy
- retrieved 2026-10-08T18:28:47Z
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) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.