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LMLC
On this page
Company details
- Legal name
- Les Moulins de la Concorde Ltée
- 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 2024 · annual report, final status not established · source
Read with these figures
- Annual report not confirmed as final. The published copy is unsigned. The FY to 30 Jun 2024 figures come from it.
Full wording and sources
Annual report for 2024: final status not established
An unmodified independent auditor's report by BDO & Co covers these consolidated and separate statements (opinion PDF p49; 'BDO & CO Chartered Accountants ... Didier Dabydin, FCA Licensed by FRC ... September 16, 2024', p52), but the firm and partner names are typeset with no visible signature (page image). Board approval September 16, 2024 with the typeset names Mushtaq Oosman (Chairman) and Su Lin Ong (Director), unsigned (p53).
Source: LMLC Annual Report 2024 (dated 2024-09-16)
-
Revenue
MUR 3.27 billion
3,265,301 MUR thousands · p53
−5.0% vs 2023
-
Operating profit / (loss)
MUR 214 million
214,156 MUR thousands · p53
−11.8% vs 2023
-
Profit / (loss) for the year
MUR 178 million
178,455 MUR thousands · p53
−6.1% vs 2023
-
Total assets
MUR 3.17 billion
3,168,621 MUR thousands · p53
−7.4% vs 2023
-
Total equity
MUR 2.37 billion
2,373,960 MUR thousands · p53
+1.2% vs 2023
-
Cash from operations
MUR 412 million
412,088 MUR thousands · p55
+225.8% vs 2023
Large amounts are rounded for reading (MUR million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in MUR thousands unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY to 30 Jun 2024 — annual report, final status not established; reported for the year · source
- FY to 30 Jun 2023 — annual report, final status not established; comparative in the FY to 30 Jun 2024 filing · source
Income statement
| Line (as printed) | FY to 30 Jun 2024Annual reportreported for the year | FY to 30 Jun 2023Annual reportcomparative in FY to 30 Jun 2024 filing |
|---|---|---|
| Revenue | 3,265,301 | 3,437,370 |
| Cost of sales | (2,848,760) | (3,004,950) |
| Gross profit | 416,541 | 432,420 |
| Other income | 918 | 5,958 |
| Selling and distribution costs | (38,446) | (39,797) |
| Administrative expenses | (164,857) | (155,787) |
| Operating profit | 214,156 | 242,794 |
| Finance income | 6,581 | 1,963 |
| Finance costs | (34,615) | (35,220) |
| Share of profit / (loss) of associate | 13,925 | (1,055) |
| Profit before taxation | 200,047 | 208,482 |
| Income tax expense | (16,936) | (13,867) |
| Corporate social responsibility tax1 | (4,656) | (4,639) |
| Profit for the year | 178,455 | 189,976 |
| Gains on revaluation of property, plant and equipment2 | 52,806 | 81,676 |
| Deferred tax on revaluation of property, plant and equipment3 | (8,977) | (13,885) |
| Remeasurements of defined benefit obligations4 | 4,462 | (12,336) |
| Deferred tax relating to remeasurements of defined benefit obligations5 | (759) | 2,097 |
| Changes in fair value of equity instruments at FVOCI6 | (40,355) | 15,645 |
| Share of other comprehensive income of associate7 | 2,843 | 10,682 |
| Cash Flow hedges8 | 7 | (4,152) |
| Other comprehensive income for the year, net of tax | 10,027 | 79,727 |
| Total comprehensive income for the year | 188,482 | 269,703 |
| Owners of the parent9 | 188,482 | 269,703 |
Notes and alternative reported figures (9)
- “Corporate social responsibility tax” is an issuer-specific line, not mapped to a shared definition: Mauritian CSR levy, printed separately below income tax expense.
- “Gains on revaluation of property, plant and equipment” is an issuer-specific line, not mapped to a shared definition: As printed.
- “Deferred tax on revaluation of property, plant and equipment” is an issuer-specific line, not mapped to a shared definition: As printed.
- “Remeasurements of defined benefit obligations” is an issuer-specific line, not mapped to a shared definition: As printed.
- “Deferred tax relating to remeasurements of defined benefit obligations” is an issuer-specific line, not mapped to a shared definition: As printed.
- “Changes in fair value of equity instruments at FVOCI” is an issuer-specific line, not mapped to a shared definition: As printed.
- “Share of other comprehensive income of associate” is an issuer-specific line, not mapped to a shared definition: As printed.
- “Cash Flow hedges” is an issuer-specific line, not mapped to a shared definition: As printed.
- “Owners of the parent” is an issuer-specific line, not mapped to a shared definition: Attribution of TCI.
Balance sheet
| Line (as printed) | FY to 30 Jun 2024Annual reportreported for the year | FY to 30 Jun 2023Annual reportcomparative in FY to 30 Jun 2024 filing |
|---|---|---|
| Property, plant and equipment | 1,132,262 | 1,056,313 |
| Right-of-use assets | 108,839 | 76,312 |
| Intangible assets | 32,567 | 42,707 |
| Investments in subsidiary companies1 | –2 | –2 |
| Investment in associate | 251,164 | 234,396 |
| Financial assets at fair value through other comprehensive income | 313,594 | 470,2743 |
| Other receivables4 | 3,731 | –2 |
| Non-current assets (unlabelled subtotal) | 1,842,157 | 1,880,002 |
| Inventories | 883,821 | 1,097,3655 |
| Trade receivables6 | 241,069 | 234,613 |
| Other receivables4 | 144,326 | 98,941 |
| Derivatives financial instruments | 1,007 | 736 |
| Cash and cash equivalents | 56,241 | 111,764 |
| Current assets (unlabelled subtotal) | 1,326,464 | 1,543,419 |
| Total assets | 3,168,621 | 3,423,421 |
| Share capital | 1,080,000 | 1,080,000 |
| Revaluation and other reserves7 | 501,264 | 610,323 |
| Retained earnings | 792,696 | 654,497 |
| Total equity | 2,373,960 | 2,344,820 |
| Borrowings | 30,000 | 30,000 |
| Retirement benefit obligations | 60,783 | 69,075 |
| Deferred tax liabilities | 209,447 | 197,6568 |
| Lease liabilities | 115,566 | 81,662 |
| Non-current liabilities (unlabelled subtotal) | 415,796 | 378,393 |
| Trade and other payables | 86,400 | 94,693 |
| Dividends payable | 6,706 | 44,065 |
| Current tax liabilities | 9,512 | 14,044 |
| Borrowings | 275,152 | 546,600 |
| Bank overdrafts | –9 | 7 |
| Lease liabilities | 1,095 | 799 |
| Current liabilities (unlabelled subtotal) | 378,865 | 700,208 |
| Total liabilities | 794,661 | 1,078,601 |
| Total equity and liabilities | 3,168,621 | 3,423,421 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
- Printed “470,”; read as 470,274. p53: The text layer splits the cell ('470, 2 74'); the page image prints 470,274 (Group 2023, p53).
- Printed “1,097”; read as 1,097,365. p53: The text layer splits the cell ('1,097 ,365'); the page image prints 1,097,365 (Group 2023, p53).
- Printed “197”; read as 197,656. p53: The text layer splits the cell ('197 ,656'); the page image prints 197,656 (Group 2023, p53).
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (4)
- “Investments in subsidiary companies” is an issuer-specific line, not mapped to a shared definition: Company-only line; the Group columns print dashes.
- “Other receivables” is an issuer-specific line, not mapped to a shared definition: As printed.
- “Trade receivables”: mapping to a shared definition is uncertain. Printed 'Trade receivables'; other receivables are a separate line (note 13).
- “Revaluation and other reserves”: mapping to a shared definition is uncertain. Printed 'Revaluation and other reserves': revaluation surplus with FVOCI and other reserves (note 16).
Cash flow
| Line (as printed) | FY to 30 Jun 2024Annual reportreported for the year | FY to 30 Jun 2023Annual reportcomparative in FY to 30 Jun 2024 filing |
|---|---|---|
| Cash generated from operations | 462,172 | 161,991 |
| Interest received | 6,581 | 1,963 |
| Interest paid1 | (22,787) | (34,160) |
| Tax received2 | –3 | 8,421 |
| Tax paid | (24,069) | (5,692) |
| Retirement benefit obligations paid4 | (4,837) | (1,081) |
| Deficit funding paid5 | (4,972) | (4,972) |
| Net cash generated from operating activities | 412,088 | 126,470 |
| Purchase of property, plant and equipment | (113,580) | (69,036) |
| Acquisition of intangible assets | (1,294) | (610) |
| Proceeds from sale of property, plant and equipment | 920 | 850 |
| Dividend received6 | 2,502 | –7 |
| Net cash used in investing activities | (111,452) | (68,796) |
| Payment of medium-term borrowings | (546,600) | (129,900) |
| Proceeds from medium-term borrowings | 275,152 | 546,600 |
| Dividends paid to company's shareholders | (79,959) | (1,631) |
| Distribution in specie expenses8 | (417) | –9 |
| IFRS 16 lease principal repayments | (2,042) | (3,119) |
| Net cash (used in)/from financing activities | (353,866) | 411,950 |
| Net (decrease)/increase in cash and cash equivalents | (53,230) | 469,624 |
| At July 1, | 111,757 | (362,070) |
| Effects of foreign exchange rate changes | (2,286) | 4,203 |
| At June 30, | 56,241 | 111,757 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (6)
- “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid'; whether it includes lease interest is not stated.
- “Tax received” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Retirement benefit obligations paid” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Deficit funding paid” is an issuer-specific line, not mapped to a shared definition: Operating activities: pension deficit funding.
- “Dividend received” is an issuer-specific line, not mapped to a shared definition: Investing activities.
- “Distribution in specie expenses” is an issuer-specific line, not mapped to a shared definition: Financing activities.
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.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 30 Jun 2024 | Dividends paid (cash flow statement) | Dividends paid to company's shareholders |
(79,959) | MUR thousands | Annual report, p55 |
| 30 Jun 2023 | Dividends paid (cash flow statement) | Dividends paid to company's shareholders |
(1,631) | MUR thousands | Annual report, p55 |
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.
-
LMLC Annual Report 2024
Year ended 30 June 2024 · Annual report · final status not established
Audit: BDO & Co, unmodified opinion · name printed, signature blank
Final status: An unmodified independent auditor's report by BDO & Co covers these consolidated and separate statements (opinion PDF p49; 'BDO & CO Chartered Accountants ... Didier Dabydin, FCA Licensed by FRC ... September 16, 2024', p52), but the firm and partner names are typeset with no visible signature (page image). Board approval September 16, 2024 with the typeset names Mushtaq Oosman (Chairman) and Su Lin Ong (Director), unsigned (p53).
- Document date
- 16 Sep 2024
- Auditor's report
- 16 Sep 2024
- Board approval
- 16 Sep 2024
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY to 30 Jun 2024, FY to 30 Jun 2023
- Basis
- consolidated statements · MUR thousands (printed “Rs000's”)
- The directory lists the issuer as 'LES MOULINS (O)' (SEM listing name of the ordinary shares); the report is that of 'Les Moulins de la Concorde Ltée', 'a public limited company incorporated and domiciled in Mauritius' (note 1, p55), published on the issuer's site lmlc.mu. No registration number is printed in the statements.
- The statement of changes in equity records a 'Distribution in species' of Rs 116,325 thousand from retained earnings in 2024 (p54) and a transfer of Rs 108,698 thousand of FVOCI gains on disposal to retained earnings; FVOCI financial assets fell from 470,274 to 313,594 (Group, p53).
Technical details
- File
- 91 pages, with a text layer
- SHA-256
c997748ecbaa14c8eb7e884d2a6504df8509f0c0d7dc21ac6c2a286131ebf465- Entity as printed
- Les Moulins de la Concorde Ltée (auditor's report: 'Les Moulins de la Concorde Ltee (the "Company") and its subsidiaries', PDF p49)
- Issuer copy
- retrieved 2026-10-08T19:14:08Z
Data notes
- Earnings per share (Rs/cs) — Printed '17'; read as '17.40'. The text layer splits the cell ('17 .40'); the page image prints 17.40 (Group 2023, p53). (LMLC Annual Report 2024, p53)
- Financial assets at fair value through other comprehensive income — Printed '470,'; read as '470,274'. The text layer splits the cell ('470, 2 74'); the page image prints 470,274 (Group 2023, p53). (LMLC Annual Report 2024, p53)
- Inventories — Printed '1,097'; read as '1,097,365'. The text layer splits the cell ('1,097 ,365'); the page image prints 1,097,365 (Group 2023, p53). (LMLC Annual Report 2024, p53)
- Deferred tax liabilities — Printed '197'; read as '197,656'. The text layer splits the cell ('197 ,656'); the page image prints 197,656 (Group 2023, p53). (LMLC Annual Report 2024, p53)
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.