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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) (9 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

Land'Or

LNDOR · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Land'Or SA
Listing
LNDOR on the Bourse de Tunis, active · ISIN TN0007510019 (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 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
  • Auditor's emphasis of matter. No observation (emphasis-of-matter) or going-concern paragraph; one key audit matter: 'Evaluation des créances clients au 31 décembre 2025' (PDF p26).
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The exchange's published notice (Avis des sociétés) says the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire' with the auditors' report (PDF p1). The rapport général is dated 'Tunis le 18 juin 2026' (PDF p26) and closes with the auditors' printed names only, with no visible signature (AMC Ernst & Young, Achref Guermech, Associé; Les Commissaires aux Comptes Associés M.T.B.F, Ahmed Sahnoun, Associé; PDF p29, page image). Note 7.1 says the board authorised the statements for publication on 24 April 2026 (PDF p20); no board signature is printed.

    Source: Avis des sociétés — Etats financiers consolidés, Société Land'Or, arrêtés au 31 décembre 2025 (dated 2026-06-18)

  • Auditor's emphasis of matter

    No observation (emphasis-of-matter) or going-concern paragraph; one key audit matter: 'Evaluation des créances clients au 31 décembre 2025' (PDF p26).

    Source: Avis des sociétés — Etats financiers consolidés, Société Land'Or, arrêtés au 31 décembre 2025 (dated 2026-06-18)

  • Revenue

    TND 270 million

    269,832,249 TND units · p4

    +4.2% vs 2024

  • Operating profit / (loss)

    TND 18.7 million

    18,730,961 TND units · p4

    −15.6% vs 2024

  • Profit / (loss) for the year

    TND 7.25 million

    7,249,331 TND units · p4

    −42.6% vs 2024

  • Total assets

    TND 273 million

    272,670,317 TND units · p2

    +13.6% vs 2024

  • Total equity

    Not reported in this filing

  • Cash from operations

    TND 36.7 million

    36,659,351 TND units · p5

    +52.5% vs 2024

Large amounts are rounded for reading (TND 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 TND 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 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Revenus 269,832,249 259,028,592
Autres produits d'exploitation 2,501,958 2,527,835
Total des Produits D'exploitation1 272,334,207 261,556,427
Variation de stock de produits finis2 1,535,936 239,839
Achats consommés3 (182,992,260) (172,319,550)
Charges externes4 (8,397,782) (8,014,669)
Charges de personnel (29,199,826) (26,241,886)
Dotations nettes aux amortissements et provisions5 (9,363,082) (10,621,370)
Impôts et taxes6 (1,901,763) (1,882,919)
Autres charges d'exploitation (23,284,469) (20,516,736)
Total des Charges D'exploitation7 (253,603,246) (239,357,291)
RESULTAT D'EXPLOITATION 18,730,961 22,199,136
Charges financières nettes8 (9,034,387) (5,561,810)
Produits de placements9 1,073,231 166,535
Autres gains ordinaires10 2,270,006 1,164,057
Autres pertes ordinaires11 (713,661) (378,999)
RESULTAT DES ACTIVITES ORDINAIRES AVANT IMPOTS 12,326,150 17,588,919
Impôt sur les bénéfices (5,076,819) (4,957,628)
RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOTS12 7,249,331 12,631,291
RESULTAT NET CONSOLIDE DE L'EXERCICE 7,249,331 12,631,291
RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOT (PART MINORITAIRES)13 (165,127) 34
Notes and alternative reported figures (13)
  1. “Total des Produits D'exploitation” is an issuer-specific line, not mapped to a shared definition: Revenue plus other operating income.
  2. “Variation de stock de produits finis” is an issuer-specific line, not mapped to a shared definition: Note 5.2; printed among operating charges (positive: a stock increase).
  3. “Achats consommés” is an issuer-specific line, not mapped to a shared definition: Note 5.2.
  4. “Charges externes” is an issuer-specific line, not mapped to a shared definition: Note 5.3.
  5. “Dotations nettes aux amortissements et provisions” is an issuer-specific line, not mapped to a shared definition: Note 5.5.
  6. “Impôts et taxes” is an issuer-specific line, not mapped to a shared definition: Note 5.6: operating taxes other than income tax.
  7. “Total des Charges D'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating charges subtotal.
  8. “Charges financières nettes” is an issuer-specific line, not mapped to a shared definition: Note 5.7: finance charges net of finance income.
  9. “Produits de placements” is an issuer-specific line, not mapped to a shared definition: Note 5.8.
  10. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 5.9.
  11. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: One line.
  12. “RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOTS” is an issuer-specific line, not mapped to a shared definition: Printed subtotal; no extraordinary items follow.
  13. “RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOT (PART MINORITAIRES)” is an issuer-specific line, not mapped to a shared definition: Attribution of the result to minority interests.

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Total immobilisations incorporelles 2,517,324 2,066,152
Total immobilisations corporelles 124,454,849 120,630,447
Total immobilisations financières1 1,216,981 239,126
Total des Actifs Immobilisés2 128,189,154 122,935,725
Autres Actifs Non Courants3 354,307 195,300
TOTAL ACTIFS NON COURANTS 128,543,461 123,131,025
Total des Stocks 55,055,466 49,372,385
Total des Clients et comptes rattachés4 32,030,704 30,386,440
Autres Actifs Courants5 14,136,510 7,688,595
Placements et Autres Actifs Financiers 25,500,000 15,000,000
Liquidités et Equivalents de Liquidités 17,404,176 14,517,188
TOTAL ACTIFS COURANTS 144,126,856 116,964,608
TOTAL ACTIFS 272,670,317 240,095,633
Capital social 13,784,285 13,784,285
Primes liées au capital 67,231,496 67,231,496
Réserves consolidés6 17,569,787 10,504,392
Autres capitaux propres 8,709,201 9,447,158
Ecart de conversion groupe7 (2,666,192) (2,730,471)
Résultat de l'exercice - Part du Groupe8 7,414,458 12,631,257
Total des capitaux propres - Part du Groupe 112,043,035 110,868,117
Total des intérêts minoritaires 1,767,666 234
Emprunts et dettes financières 38,878,577 49,067,732
Provision9 6,361,216 5,954,954
Total des Passifs Non Courants 45,239,793 55,022,686
Fournisseurs et comptes rattachés 45,305,872 35,763,507
Autres passifs courants10 36,120,527 14,314,421
Concours Bancaires et Autres Passifs Financiers11 32,193,424 24,126,668
Total des Passifs Courants 113,619,823 74,204,596
TOTAL PASSIFS 158,859,616 129,227,282
TOTAL CAPITAUX PROPRES ET PASSIFS 272,670,317 240,095,633
Notes and alternative reported figures (11)
  1. “Total immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Note 3.3: financial fixed assets.
  2. “Total des Actifs Immobilisés” is an issuer-specific line, not mapped to a shared definition: Subtotal of intangible, tangible and financial fixed assets.
  3. “Autres Actifs Non Courants” is an issuer-specific line, not mapped to a shared definition: Note 3.4: deferred charges (charges à répartir) net.
  4. “Total des Clients et comptes rattachés”: mapping to a shared definition is uncertain. Trade receivables net of impairment; other receivables are printed in 'Autres Actifs Courants'.
  5. “Autres Actifs Courants” is an issuer-specific line, not mapped to a shared definition: Note 3.7: other current assets less impairment.
  6. “Réserves consolidés” is an issuer-specific line, not mapped to a shared definition: Consolidated reserves.
  7. “Ecart de conversion groupe” is an issuer-specific line, not mapped to a shared definition: Group translation difference within equity.
  8. “Résultat de l'exercice - Part du Groupe” is an issuer-specific line, not mapped to a shared definition: The year's group-share result within equity.
  9. “Provision” is an issuer-specific line, not mapped to a shared definition: Note 4.3.
  10. “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 4.5.
  11. “Concours Bancaires et Autres Passifs Financiers”: mapping to a shared definition is uncertain. Bank overdrafts, short-term credit and current portion of borrowings in one line (note 4.6).

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Résultat net1 7,249,331 12,631,291
Part revenant aux intérêts des minoritaires2 1,932,559 –3
Amortissements et provisions4 9,363,082 10,621,370
QP des subventions aux investissements inscrites au résultat5 (737,957) (696,963)
Charges d'intérêts6 3,262,629 3,048,342
Variation écart de conversion7 (570,344) (837,246)
Plus ou moins-value de cession des immobilisations8 (259,712) (152,216)
Stocks9 (6,497,443) (1,271,818)
Créances10 (2,001,130) (516,615)
Autres actifs11 (6,366,905) 6,956,495
Fournisseurs et autres passifs12 31,285,241 (5,741,045)
Flux provenant des activités d'exploitation 36,659,351 24,041,595
Décaissements provenant de l'acquisition d'immobilisations incorporelles et corporelles.13 (13,003,233) (8,491,526)
Encaissements provenant de la cession d'immobilisations incorporelles et corporelles14 1,679,336 360,636
Décaissements provenant des autres actifs non courants15 (159,007) (354,002)
Décaissements/ Encaissement provenant de l'acquisition d'immobilisations financières16 (977,855) 172,390
Flux affectés aux activités d'investissement (12,460,759) (8,312,502)
Emission d'emprunts –17 7,500,000
Encaissement \ (remboursement) des crédits de financement de stock et autres crédits de gestion (Net)18 (6,000,000) (2,500,000)
Remboursement des emprunts (12,974,967) (12,640,485)
Subventions d'investissement reçues19 –17 770,162
Paiement dividendes (5,502,631) –17
Flux (affectés) aux activités de financement (24,477,598) (6,870,323)
Variation de Trésorerie (279,006) 8,858,770
Trésorerie au début de l'exercice 16,574,233 7,715,463
Trésorerie à la clôture de l'exercice 16,295,227 16,574,233
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (17)
  1. “Résultat net” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect operating cash flow.
  2. “Part revenant aux intérêts des minoritaires” is an issuer-specific line, not mapped to a shared definition: Adjustment; 2024 printed '-'.
  3. “Amortissements et provisions” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 5.5).
  4. “QP des subventions aux investissements inscrites au résultat” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 4.1).
  5. “Charges d'intérêts” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 5.7).
  6. “Variation écart de conversion” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 6.2).
  7. “Plus ou moins-value de cession des immobilisations” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 5.9).
  8. “Stocks” is an issuer-specific line, not mapped to a shared definition: Working capital.
  9. “Créances” is an issuer-specific line, not mapped to a shared definition: Working capital.
  10. “Autres actifs” is an issuer-specific line, not mapped to a shared definition: Working capital.
  11. “Fournisseurs et autres passifs” is an issuer-specific line, not mapped to a shared definition: Working capital.
  12. “Décaissements provenant de l'acquisition d'immobilisations incorporelles et corporelles.”: mapping to a shared definition is uncertain. Acquisitions of intangible and tangible fixed assets in one line.
  13. “Encaissements provenant de la cession d'immobilisations incorporelles et corporelles”: mapping to a shared definition is uncertain. Disposals of intangible and tangible fixed assets in one line.
  14. “Décaissements provenant des autres actifs non courants” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  15. “Décaissements/ Encaissement provenant de l'acquisition d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  16. “Encaissement \ (remboursement) des crédits de financement de stock et autres crédits de gestion (Net)” is an issuer-specific line, not mapped to a shared definition: Note 4.6; financing activities.
  17. “Subventions d'investissement reçues” is an issuer-specific line, not mapped to a shared definition: Financing activities; 2025 printed '-'.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Profit / (loss) attributable to shareholders (TND units)1 7,414,458 12,631,257
Notes and alternative reported figures (1)
  1. Profit / (loss) attributable to shareholders: printed as “RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOT (PART GROUPE)”.

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 2025 Dividends paid (cash flow statement) Paiement dividendes (5,502,631) TND units Audited financial statements, p5
31 Dec 2024 Dividends paid (cash flow statement) Paiement dividendes 0printed “–”, read as nil TND units Audited financial statements, p5

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.

  • Avis des sociétés — Etats financiers consolidés, Société Land'Or, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: AMC Ernst & Young (Achref Guermech) and Les Commissaires aux Comptes Associés M.T.B.F (Ahmed Sahnoun), unmodified opinion

    Auditor's sign-off: AMC Ernst & Young, Achref Guermech; M.T.B.F, Ahmed Sahnoun (printed names, no signature)

    Final status: The exchange's published notice (Avis des sociétés) says the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire' with the auditors' report (PDF p1). The rapport général is dated 'Tunis le 18 juin 2026' (PDF p26) and closes with the auditors' printed names only, with no visible signature (AMC Ernst & Young, Achref Guermech, Associé; Les Commissaires aux Comptes Associés M.T.B.F, Ahmed Sahnoun, Associé; PDF p29, page image). Note 7.1 says the board authorised the statements for publication on 24 April 2026 (PDF p20); no board signature is printed.

    Document date
    18 Jun 2026
    Auditor's report
    18 Jun 2026
    Board approval
    24 Apr 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND units (printed “Montants exprimés en dinars tunisiens- TND”)
    • Minority interests' share of the result is (165 127) in the income statement (p4), while the cash-flow adjustment 'Part revenant aux intérêts des minoritaires' is 1 932 559 (p5), and minority interests in the balance sheet rise from 234 to 1 767 666 (p3). Recorded as printed.
    • No total-equity line is printed: the balance sheet prints 'Total des capitaux propres - Part du Groupe' and 'Total des intérêts minoritaires' separately, and they add with total liabilities to the total (p3).
    • Note 6.1 (PDF p19) defines closing cash (16 295 227) as placements (25 500 000) plus liquidités (18 000 948, a gross figure differing from the balance-sheet net 17 404 176) less concours bancaires (27 205 721). Cash-to-balance-sheet checks are not expected to agree.
    Technical details
    File
    29 pages, with a text layer
    SHA-256
    173ba09b2ee185df48e5d69117509ee5823fbd5896081d9767a7c50f6791c6f1
    Entity as printed
    Groupe Land'Or (société mère Land'Or S.A et ses filiales); 'SOCIETE LAND'OR', siège social Bir Jedid – 2054 Khélidia – Ben Arous
    Exchange copy
    retrieved 2026-10-08T18:07:37Z

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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