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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; 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

Les Gaz Industriels

No ticker printed · Stock Exchange of Mauritius · Consolidated statements

On this page
Company details
Legal name
Les Gaz Industriels Limited
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

    Published on the Stock Exchange of Mauritius website (DEM announcement). No auditor's report on the summary is printed and the auditor is not named; the column headings read 'Audited'. The notes state the abridged audited financial statements were authorised for issue by the Board on 28 September 2026 and close 'By order of the Board', Widaad Nuckchady, Company Secretary, 28-09-2026, typeset with no signature (PDF p1, page image).

    Source: LES GAZ INDUSTRIELS CONDENSED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 (dated 2026-09-28)

  • 2026: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged audited financial statements for the year ended 30 June 2026 have been prepared in accordance with IFRS Accounting Standards ... These abridged audited financial statements should be read in conjunction with the annual consolidated financial statements for the year ended 30 June 2026.' (note 2, p1); copies are available from the Company Secretary (note 6, p1). No auditor's report on the summary is printed. The publication is titled 'Condensed audited financial statements', columns are headed 'Audited', and the notes state: 'These abridged audited financial statements should be read in conjunction with the annual consolidated financial statements for the year ended 30 June 2026' and 'The Board of Directors of Les Gaz Industriels Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements issued pursuant to DEM Rule 17' (PDF p1). Abridged statements of financial position (assets, equity and liabilities in condensed totals only), profit or loss and OCI, changes in equity and cash flows (activity totals only), Group and Company, PDF p1. No line items for assets or liabilities; no detailed cash-flow lines.

    Source: LES GAZ INDUSTRIELS CONDENSED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 (dated 2026-09-28)

  • Revenue

    MUR 166 million

    166,185 MUR thousands · p1

    Change not shown.

  • Operating profit / (loss)

    −MUR 15.7 million

    (15,734) MUR thousands · p1

    Change not shown.

  • Profit / (loss) for the year

    −MUR 10.3 million

    (10,293) MUR thousands · p1

    Change not shown.

  • Total assets

    MUR 346 million

    345,919 MUR thousands · p1

    Change not shown.

  • Total equity

    MUR 253 million

    253,363 MUR thousands · p1

    Change not shown.

  • Cash from operations

    −MUR 8.54 million

    (8,535) MUR thousands · p1

    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 — annual report, signed / final; reported for the year · source
  • FY to 30 Jun 2024 — annual report, 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 — annual report (signed / final), as reported for the year; FY to 30 Jun 2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing
Revenue 166,185 226,807.8511 166,300.023
Operating loss2 (15,734) 4,258.0763 5,521.913
Other income4 870 1,363.7885 2,721.976
Liabilities written back6 3,815 Not reported in this filing87 Not reported in this filing9
Finance (cost)/income1011 (113) (546.494)12 (268.593)
Share of profit/(loss) from associates13 531 (152.466)14 (541.092)
Other financial items15 46 (322.29)16 1,453.983
(Loss)/profit before taxation17 (10,585) 4,981.23518 4,996.632
Tax credit/(expense)19 292 (719.267)20 (1,904.18)
(Loss)/profit for the year21 (10,293) 4,261.96822 6,784.187
Non-controlling interests2324 809 344.91725 848.21
Other comprehensive income for the year 13,794 (450.354)26 1,628.902
Total comprehensive income for the year 3,501 3,811.61427 8,413.089
Owners of the parent28 2,692 3,466.69729 7,564.879
Non-controlling interests3024 809 344.91725 848.21
Cost of sales Not reported in this filing31 (160,890.617) (102,928.235)
Gross profit Not reported in this filing32 65,917.234 63,371.788
Selling and distribution expenses Not reported in this filing33 (25,150.537) (23,322.141)
Administrative expenses Not reported in this filing34 (37,872.409) (37,249.71)
Profit from ordinary activities35 Not reported in this filing36 3,711.582 5,253.32
Profit on remeasurement37 Not reported in this filing38 –39 –39
Gain on acquisition of an associate40 Not reported in this filing41 –39 1,823.449
Gain on disposal of a subsidiary42 Not reported in this filing43 –39 –39
Profit before exceptional items44 Not reported in this filing45 3,236.826 7,989.66
Exceptional items46 Not reported in this filing47 1,744.409 (2,993.028)
Profit from continuing operations48 Not reported in this filing49 4,261.968 3,092.452
Profit from discontinued operations50 Not reported in this filing51 –52 3,691.735
Remeasurement of post employment benefit obligations53 Not reported in this filing54 (529.828) 550.762
Deferred tax relating to components of other comprehensive income55 Not reported in this filing56 79.474 (82.614)
Exchange differences on translating foreign operations57 Not reported in this filing58 –59 (1,658.622)
Recycle of foreign exchange reserve60 Not reported in this filing61 –59 2,819.376
  1. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_7p76chsxn5d5.profit_before_exceptional_items.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
  3. Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
Notes and alternative reported figures (58)
  1. Published summary of audited statements dated 2026-09-28 prints 226,808 (thousands, p1) for this line and year.
  2. Printed under different labels across filings: “Operating loss”; “Operating result (unlabelled subtotal)”.
  3. Published summary of audited statements dated 2026-09-28 prints (982) (thousands, p1) for this line and year.
  4. “Other income”: mapping to a shared definition is uncertain. Printed 'Other income' below the operating loss line, within (loss)/profit before taxation.
  5. Published summary of audited statements dated 2026-09-28 prints 1,363 (thousands, p1) for this line and year.
  6. “Liabilities written back” is an issuer-specific line, not mapped to a shared definition: Below operating loss, within (loss)/profit before taxation (p1).
  7. Published summary of audited statements dated 2026-09-28 presents this line for this year: 2,894 (p1). Not shown in this column, which follows one filing's presentation.
  8. Not reported in this filing: Not reported separately: included in 'Exceptional items' (p36). Note 24 'Exceptional items' (p75) itemises 'Liabilities written back (Note (ii) below)' 2,894,031 for the group in 2025 within the exceptional-items total of 1,744,409; the statement of profit or loss has no separate line. Text layer; note checked on the page image.
  9. Not reported in this filing: Not printed: the statement of profit or loss (p36) has no 'Liabilities written back' line; note 24 'Exceptional items' (p75) prints a dash for this line in the group 2024 column (read on the page image), and the 2024 exceptional items total (2,993,028) comprises other write-offs.
  10. “Finance (cost)/income”: mapping to a shared definition is uncertain. One net line 'Finance (cost)/income'.
  11. Printed under different labels across filings: “Finance (cost)/income”; “Net finance (costs)/income”.
  12. Published summary of audited statements dated 2026-09-28 prints (546) (thousands, p1) for this line and year.
  13. Printed under different labels across filings: “Share of loss from associates”; “Share of profit/(loss) from associates”.
  14. Published summary of audited statements dated 2026-09-28 prints (152) (thousands, p1) for this line and year.
  15. “Other financial items” is an issuer-specific line, not mapped to a shared definition: Below operating loss, within (loss)/profit before taxation (p1).
  16. Published summary of audited statements dated 2026-09-28 prints (322) (thousands, p1) for this line and year.
  17. Printed under different labels across filings: “(Loss)/profit before taxation”; “Profit before taxation”.
  18. Published summary of audited statements dated 2026-09-28 prints 2,255 (thousands, p1) for this line and year.
  19. Printed under different labels across filings: “Tax credit/(expense)”; “Taxation”.
  20. Published summary of audited statements dated 2026-09-28 prints (565) (thousands, p1) for this line and year.
  21. Printed under different labels across filings: “(Loss)/profit for the year”; “Profit for the year”.
  22. Published summary of audited statements dated 2026-09-28 prints 1,690 (thousands, p1) for this line and year.
  23. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of (loss)/profit for the year (p1).
  24. Printed under different labels across filings: “Non- controlling interests”; “Non-controlling interests”.
  25. Published summary of audited statements dated 2026-09-28 prints 345 (thousands, p1) for this line and year.
  26. Published summary of audited statements dated 2026-09-28 prints (450) (thousands, p1) for this line and year.
  27. Published summary of audited statements dated 2026-09-28 prints 1,240 (thousands, p1) for this line and year.
  28. “Owners of the parent” is an issuer-specific line, not mapped to a shared definition: Attribution of total comprehensive income (p1).
  29. Published summary of audited statements dated 2026-09-28 prints 895 (thousands, p1) for this line and year.
  30. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of total comprehensive income (p1).
  31. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Cost of sales' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  32. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Gross profit' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  33. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Selling and distribution expenses' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  34. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Administrative expenses' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  35. “Profit from ordinary activities” is an issuer-specific line, not mapped to a shared definition: Operating result after net finance (costs)/income (FY2025 annual report p36).
  36. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Profit from ordinary activities' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  37. “Profit on remeasurement” is an issuer-specific line, not mapped to a shared definition: Note 8 (subsidiary); within profit before exceptional items.
  38. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Profit on remeasurement' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  39. “Gain on acquisition of an associate” is an issuer-specific line, not mapped to a shared definition: Note 9; within profit before exceptional items.
  40. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Gain on acquisition of an associate' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  41. “Gain on disposal of a subsidiary” is an issuer-specific line, not mapped to a shared definition: Note 8; within profit before exceptional items.
  42. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Gain on disposal of a subsidiary' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  43. “Profit before exceptional items” is an issuer-specific line, not mapped to a shared definition: Printed subtotal before exceptional items (p36).
  44. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Profit before exceptional items' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  45. “Exceptional items” is an issuer-specific line, not mapped to a shared definition: Note 24; within profit before taxation.
  46. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Exceptional items' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  47. “Profit from continuing operations” is an issuer-specific line, not mapped to a shared definition: Profit after tax from continuing operations (p36).
  48. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Profit from continuing operations' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  49. “Profit from discontinued operations” is an issuer-specific line, not mapped to a shared definition: Note 31; within profit for the year.
  50. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Profit from discontinued operations' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  51. “Remeasurement of post employment benefit obligations” is an issuer-specific line, not mapped to a shared definition: OCI, not reclassified (note 16).
  52. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Remeasurement of post employment benefit obligations' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  53. “Deferred tax relating to components of other comprehensive income” is an issuer-specific line, not mapped to a shared definition: OCI, not reclassified (note 15).
  54. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Deferred tax relating to components of other comprehensive income' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  55. “Exchange differences on translating foreign operations” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified.
  56. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Exchange differences on translating foreign operations' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.
  57. “Recycle of foreign exchange reserve” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified (reclassification on disposal).
  58. Not reported in this filing: Not printed: the abridged statement of profit or loss and other comprehensive income in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Recycle of foreign exchange reserve' line for 2026; it prints only 'Revenue', 'Operating loss', 'Other income', 'Liabilities written back', 'Finance (cost)/income', 'Share of profit/(loss) from associates', 'Other financial items', '(Loss)/profit before taxation', 'Tax credit/(expense)', '(Loss)/profit for the year', 'Other comprehensive income for the year' (one total line) and 'Total comprehensive income for the year'.

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 — annual report (signed / final), as reported for the year; FY to 30 Jun 2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing
Non-current assets1 246,240 229,191.8582 239,448.813
Current assets3 99,679 99,550.9524 91,820.042
Total assets 345,919 328,742.815 331,268.855
Owner's interest6 251,165 251,044.0197 247,577.322
Non-controlling interests 2,198 1,389.768 1,044.843
Total equity 253,363 252,433.7799 248,622.165
Non-current liabilities10 28,873 28,906.50611 30,299.598
Current liabilities12 63,683 47,402.52513 52,347.092
Total equity and liabilities 345,919 328,742.815 331,268.855
Goodwill14 Not reported in this filing15 353.878 353.878
Property, plant and equipment Not reported in this filing16 220,478.473 230,137.812
Intangible assets Not reported in this filing17 1,526.309 1,649.169
Investment in subsidiary18 Not reported in this filing19 –20 –20
Investments in associates Not reported in this filing21 6,833.198 7,307.954
Inventories Not reported in this filing22 17,744.601 16,723.474
Trade and other receivables Not reported in this filing23 55,554.277 40,408.214
Financial assets at amortised cost24 Not reported in this filing25 1,225.179 2,586.691
Prepayments26 Not reported in this filing27 231.727 2,091.905
Current tax assets Not reported in this filing28 –29 298.474
Cash and cash equivalents Not reported in this filing30 24,795.168 29,711.284
Stated capital Not reported in this filing31 26,114.079 26,114.079
Revaluation and other reserves32 Not reported in this filing33 55,731.644 56,181.998
Retained earnings Not reported in this filing34 169,198.296 165,281.245
Deferred tax liabilities Not reported in this filing35 23,904.061 24,768.847
Retirement benefit obligations Not reported in this filing36 3,057.797 2,254.719
Borrowings Not reported in this filing37 1,944.648 3,276.032
Trade and other payables Not reported in this filing38 43,910.996 50,247.817
Current tax liabilities Not reported in this filing39 681.522 –40
Borrowings Not reported in this filing41 2,810.007 2,099.275
Total liabilities Not reported in this filing42 76,309.031 82,646.69
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  3. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (39)
  1. Printed under different labels across filings: “Non-current assets”; “Non-current assets (unlabelled subtotal)”.
  2. Published summary of audited statements dated 2026-09-28 prints 229,191 (thousands, p1) for this line and year.
  3. Printed under different labels across filings: “Current assets”; “Current assets (unlabelled subtotal)”.
  4. Published summary of audited statements dated 2026-09-28 prints 99,551 (thousands, p1) for this line and year.
  5. Published summary of audited statements dated 2026-09-28 prints 328,742 (thousands, p1) for this line and year.
  6. Printed under different labels across filings: “Equity attributable to owners of the parent”; “Owner's interest”.
  7. Published summary of audited statements dated 2026-09-28 prints 248,472 (thousands, p1) for this line and year.
  8. Published summary of audited statements dated 2026-09-28 prints 1,390 (thousands, p1) for this line and year.
  9. Published summary of audited statements dated 2026-09-28 prints 249,862 (thousands, p1) for this line and year.
  10. Printed under different labels across filings: “Non-current liabilities”; “Non-current liabilities (unlabelled subtotal)”.
  11. Published summary of audited statements dated 2026-09-28 prints 28,906 (thousands, p1) for this line and year.
  12. Printed under different labels across filings: “Current liabilities”; “Current liabilities (unlabelled subtotal)”.
  13. Published summary of audited statements dated 2026-09-28 prints 49,974 (thousands, p1) for this line and year.
  14. “Goodwill” is an issuer-specific line, not mapped to a shared definition: Note 5.
  15. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Goodwill' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  16. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Property, plant and equipment' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  17. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Intangible assets' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  18. “Investment in subsidiary” is an issuer-specific line, not mapped to a shared definition: Note 8: nil (dash) in the Group columns.
  19. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Investment in subsidiary' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  20. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Investments in associates' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  21. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Inventories' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  22. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Trade and other receivables' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  23. “Financial assets at amortised cost” is an issuer-specific line, not mapped to a shared definition: Note 12: current.
  24. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Financial assets at amortised cost' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  25. “Prepayments” is an issuer-specific line, not mapped to a shared definition: Current asset.
  26. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Prepayments' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  27. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Current tax assets' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  28. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Cash and cash equivalents' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  29. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Stated capital' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'. The abridged statement of changes in equity (same page) shows reserve balances by column, not a statement-of-financial-position line; nothing is taken from it.
  30. “Revaluation and other reserves” is an issuer-specific line, not mapped to a shared definition: Note 14: revaluation surplus, share premium and actuarial losses reserve.
  31. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Revaluation and other reserves' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'. The abridged statement of changes in equity (same page) shows reserve balances by column, not a statement-of-financial-position line; nothing is taken from it.
  32. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Retained earnings' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'. The abridged statement of changes in equity (same page) shows reserve balances by column, not a statement-of-financial-position line; nothing is taken from it.
  33. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Deferred tax liabilities' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  34. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Retirement benefit obligations' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  35. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Borrowings (non-current)' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  36. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Trade and other payables' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  37. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Current tax liabilities' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  38. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Borrowings (current)' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.
  39. Not reported in this filing: Not printed: the abridged statement of financial position in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Total liabilities' line for 30 June 2026; it prints only 'Non-current assets', 'Current assets', 'Total assets', 'Owner's interest', 'Non-controlling interests', 'Total equity', 'Non-current liabilities', 'Current liabilities', 'Total equity and liabilities', 'Net assets per share (Rs.)' and 'Number of ordinary shares'.

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 — annual report (signed / final), as reported for the year; FY to 30 Jun 2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing
Net cash used in operating activities1 (8,535) (1,840.546)2 8,451.486
Net cash used in investing activities3 (13,284) (2,454.918)4 898.433
Net cash used in financing activities5 (1,579) (1,471.812)6 (6,165.998)
Net decrease in cash and cash equivalents7 (23,398) (5,767.276)8 3,183.921
Cash and cash equivalents brought forward9 23,317 29,084.26410 29,203.272
Cash and cash equivalents carried forward11 (81) 23,316.98812 29,084.264
Cash generated from operations Not reported in this filing13 (1,220.452) 12,710.459
Income tax (paid)/refund Not reported in this filing14 (420.86) (3,879.269)
Interest paid15 Not reported in this filing16 (585.055) (571.664)
Interest income Not reported in this filing17 385.821 191.96
Purchase of property, plant and equipment Not reported in this filing18 (2,708.54) (6,714.729)
Purchase of intangible assets Not reported in this filing19 (444.444) (1,560)
Proceeds from sale of property, plant and equipment Not reported in this filing20 698.066 2,196.362
Proceeds from part disposal of subsidiary21 Not reported in this filing22 –23 6,976.8
Dividends paid Not reported in this filing24 –25 (3,917.088)
Repayment of borrowings Not reported in this filing26 (1,471.812) (2,248.91)
Cash balance transferred27 Not reported in this filing28 –29 (3,302.929)
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
  3. Printed “-”; reading unresolved, so no amount is shown. Printed dash for 2025; no printed subtotal confirms the nil (the movement is not totalled apart from 'At 30 June').
Notes and alternative reported figures (26)
  1. Printed under different labels across filings: “Net cash (used in)/generated from operating activities”; “Net cash used in operating activities”.
  2. Published summary of audited statements dated 2026-09-28 prints (1,841) (thousands, p1) for this line and year.
  3. Printed under different labels across filings: “Net cash (used in)/ generated from investing activities”; “Net cash used in investing activities”.
  4. Published summary of audited statements dated 2026-09-28 prints (2,455) (thousands, p1) for this line and year.
  5. Printed under different labels across filings: “Net cash used in financing activities”; “Net cash used in financing activities*”.
  6. Published summary of audited statements dated 2026-09-28 prints (1,471) (thousands, p1) for this line and year.
  7. Printed under different labels across filings: “Net (decrease)/increase used in cash and cash equivalents”; “Net decrease in cash and cash equivalents”.
  8. Published summary of audited statements dated 2026-09-28 prints (5,767) (thousands, p1) for this line and year.
  9. Printed under different labels across filings: “At 01 July”; “Cash and cash equivalents brought forward”.
  10. Published summary of audited statements dated 2026-09-28 prints 29,084 (thousands, p1) for this line and year.
  11. Printed under different labels across filings: “At 30 June”; “Cash and cash equivalents carried forward”.
  12. Published summary of audited statements dated 2026-09-28 prints 23,317 (thousands, p1) for this line and year.
  13. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Cash generated from operations' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  14. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Income tax (paid)/refund' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  15. “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid' without saying whether it includes interest on leases or overdrafts.
  16. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Interest paid' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  17. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Interest income' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  18. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Purchase of property, plant and equipment' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  19. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Purchase of intangible assets' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  20. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Proceeds from sale of property, plant and equipment' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  21. “Proceeds from part disposal of subsidiary” is an issuer-specific line, not mapped to a shared definition: Investing (note 8).
  22. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Proceeds from part disposal of subsidiary' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  23. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Dividends paid' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  24. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Repayment of borrowings' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.
  25. “Cash balance transferred” is an issuer-specific line, not mapped to a shared definition: Movement in cash and cash equivalents (2024: on derecognition of a subsidiary).
  26. Not reported in this filing: Not printed: the abridged statement of cash flows in the abridged (condensed) audited statements on the single page of this filing (p1, OCR page; layout checked on the page image) has no 'Cash balance transferred' line for 2026; it prints only 'Net cash used in operating activities', 'Net cash used in investing activities', 'Net cash used in financing activities', 'Net decrease in cash and cash equivalents', 'Cash and cash equivalents brought forward' and 'Cash and cash equivalents carried forward'.

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 — annual report (signed / final), as reported for the year; FY to 30 Jun 2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing
Earnings / (loss) per share (per share)412 (4.25) 1.633 2.59
Profit / (loss) attributable to shareholders (MUR thousands)6 (11,102) 3,917.0515 5,935.977
Shares in issue at year end (shares)97 2,611,392 2,611,392 †8 2,611,392
† Note 8. Source status: this figure comes from published summary of audited statements “LES GAZ INDUSTRIELS CONDENSED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026” (p1), whose final status is not established. The column's main source does not print this line.
Notes and alternative reported figures (8)
  1. “(Loss)/earnings per share (Rs.)”: mapping to a shared definition is uncertain. Printed '(Loss)/earnings per share (Rs.)' without saying basic or diluted.
  2. Printed under different labels across filings: “(Loss)/earnings per share (Rs.)”; “Total”.
  3. Published summary of audited statements dated 2026-09-28 prints 0.52 (units, p1) for this line and year.
  4. Earnings / (loss) per share: printed as “(Loss)/earnings per share (Rs.)”.
  5. Published summary of audited statements dated 2026-09-28 prints 1,345 (thousands, p1) for this line and year.
  6. Profit / (loss) attributable to shareholders: printed as “Owners of the parent”.
  7. Printed under different labels across filings: “Number of ordinary shares”; “Number of ordinary shares in issue”.
  8. Shares in issue at year end: printed as “Number of ordinary 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) Dividends paid 0printed “–”, read as nil MUR units Annual report, p38
30 Jun 2024 Dividends paid (cash flow statement) Dividends paid (3,917,088) MUR units Annual report, p38

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.

  • LES GAZ INDUSTRIELS CONDENSED AUDITED 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: Published on the Stock Exchange of Mauritius website (DEM announcement). No auditor's report on the summary is printed and the auditor is not named; the column headings read 'Audited'. The notes state the abridged audited financial statements were authorised for issue by the Board on 28 September 2026 and close 'By order of the Board', Widaad Nuckchady, Company Secretary, 28-09-2026, typeset with no signature (PDF p1, page image).

    Document date
    28 Sep 2026
    Auditor's report
    date not recorded
    Board approval
    28 Sep 2026
    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 “Rs.'000”)
    • Company other comprehensive income is printed 13,794 in the abridged statement of profit or loss and 13,793 in the Company statement of changes in equity (PDF p1). Company columns are not transcribed.
    • Group cash and cash equivalents carried forward are negative ((81); 2025: 23,317) (PDF p1). Notes: in February 2026 Taylor Smith Investment Ltd acquired 1,501,033 shares (57.5%) and is now the ultimate shareholder; events after the reporting period: a compressor motor failure at the Air Separation Unit (PDF p1).
    • No auditor's report on the summary is printed. The publication is titled 'Condensed audited financial statements', columns are headed 'Audited', and the notes state: 'These abridged audited financial statements should be read in conjunction with the annual consolidated financial statements for the year ended 30 June 2026' and 'The Board of Directors of Les Gaz Industriels Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements issued pursuant to DEM Rule 17' (PDF p1).
    • Abridged statements of financial position (assets, equity and liabilities in condensed totals only), profit or loss and OCI, changes in equity and cash flows (activity totals only), Group and Company, PDF p1. No line items for assets or liabilities; no detailed cash-flow lines.
    Technical details
    File
    1 pages, scanned (figures read by OCR and checked against the page image)
    SHA-256
    9c0961cc8c509c2ea04e234121b89ee02d1c20da29d956c071dad868537683c4
    Entity as printed
    Les Gaz Industriels Limited (BRN: C07000817) (PDF p1)
    Exchange copy
    retrieved 2026-10-08T18:35:43Z

  • Les Gaz Industriels Limited and its Subsidiary Annual Report 2025

    Year ended 30 June 2025 · Annual report · signed / final

    Audit: Grant Thornton, Chartered Accountants (Mauritius), unmodified opinion · signed

    Auditor's sign-off: Y Nubee, FCCA, Licensed by FRC, for Grant Thornton

    Final status: Independent auditors' report to the members of Les Gaz Industriels Limited (PDF pp32-34), unmodified opinion on the consolidated financial statements on pages 34 to 80 (Group and Company), signed by hand for Grant Thornton, Chartered Accountants, and by Y Nubee, FCCA, Licensed by FRC, 'Date: 19 September 2025', Ebene (PDF p34, page image). The statements of financial position state approval for issue by the Board on 19 September 2025 with the hand signatures of Sharmila Chakowa (Chairperson) and Christophe Desvaux de Marigny (CEO) (PDF p35, page image).

    Document date
    19 Sep 2025
    Auditor's report
    19 Sep 2025
    Board approval
    19 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 units (printed “Rs.”)
    • 2024 movement in cash: opening 29,203,272 plus net increase 3,183,921 less 'Cash balance transferred' (3,302,929) gives closing 29,084,264 (p38); the cash-flow closing-cash check, which adds only the net change (and any exchange effect), fails by that transferred amount for 2024 as printed.
    • Below the statement of cash flows (p38) the analysis 'Cash and cash equivalent made up of:' is printed one row out of line on the page itself: the cash-in-hand-and-at-bank amounts (24,795,168; 29,711,284) sit on the heading row, the overdraft amounts ((1,478,180); (627,020)) on the 'Cash at bank' row and the totals (23,316,988; 29,084,264) on the 'Bank overdraft' row (page image). Not transcribed; note 28(b) (p77) prints the same analysis correctly aligned.
    • No labels are printed on the operating subtotal after administrative expenses (4,258,076; 2024: 5,521,913) or on the non-current asset, current asset, non-current liability and current liability subtotals (pp35-36).
    • Earnings per share are printed from continuing operations (1.63; 2024: 1.18), discontinued operations (-; 2024: 1.41) and in total (1.63; 2024: 2.59), in Rs., without saying basic or diluted (p36).
    • Later restatement: the FY2026 condensed audited statements (fin-r44-w01/lgi_fy2026) print 2025 comparatives that differ from this report (e.g. profit for the year Rs'000 1,690 vs Rs 4,261,968 here; total equity Rs'000 249,862 vs Rs 252,433,779 here; total assets agree at 328,742 / 328,742,810). Figures here are transcribed as printed in this report.
    Technical details
    File
    82 pages, with a text layer
    SHA-256
    4fd8c3627c5e928b67848b9a73113892f5d63e6047eb6029ce41211e5c71ca18
    Entity as printed
    Les Gaz Industriels Limited (the 'Company') and its subsidiary (the 'Group')
    Issuer copy
    retrieved 2026-10-08T19:13:57Z

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; 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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· Company methodology and coverage