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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) (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

Lesieur Cristal

LES · Bourse de Casablanca · Consolidated statements

On this page
Company details
Legal name
Lesieur Cristal S.A.
Listing
LES on the Bourse de Casablanca, active · ISIN MA0000012031 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · published summary of audited statements, final status not established · source

Read with these figures

  • Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY2025 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2025: final status not established

    Statements published by Lesieur Cristal through the Casablanca exchange with abbreviated notes (notes 1-5, p2); p1 states that the complete set of financial statements is published in the annual financial report. The publication reproduces as an image the commissaires aux comptes' report on the full consolidated financial statements (HDID & Associés, Mohamed Hdid, Associé Gérant; Forvis Mazars, Adnane Loukili, Associé), unqualified, dated 'Casablanca, le 23 avril 2026', with handwritten signatures over stamps (PDF p3, page image). No auditor's report on this publication itself is printed; no board approval date is printed.

    Source: Lesieur Cristal — États financiers consolidés, exercice clos le 31 décembre 2025 / États financiers sociaux, exercice clos le 31 décembre 2025 (dated 2026-04-23)

  • 2025: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. The publication does not state that it was extracted from the full statements; it states 'Le rapport financier annuel comprenant le jeu complet des états financiers au 31 décembre 2025 sera mis en ligne à partir du 30 avril 2026' (p1) and reproduces the auditors' report on the full consolidated financial statements (p3). No auditor's report on the publication itself is printed. It reproduces (as an image) the commissaires aux comptes' 'Rapport des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2025 — Audit des états financiers consolidés', addressed to the shareholders, with an unqualified opinion: 'Nous certifions que les états financiers consolidés cités au premier paragraphe ci-dessus, sont réguliers et sincères et donnent, dans tous leurs aspects significatifs, une image fidèle de la situation financière consolidée du groupe au 31 décembre 2025, ainsi que de sa performance financière consolidée et de ses flux de trésorerie consolidés pour l'exercice clos à cette date, conformément aux Normes Internationales d'Information Financière (IFRS).' The report states consolidated equity of 1 661 MMAD including a consolidated profit of 5 MMAD, matching p1; key audit matters: goodwill valuation and impairment of trade receivables; signed HDID & Associés and Forvis Mazars, Casablanca, 23 avril 2026 (p3). The general report on the company états de synthèse (p8) is also unqualified and dated 23 avril 2026. No emphasis-of-matter or going-concern paragraph is visible in either. Consolidated bilan actif and passif, compte de résultat (with earnings per share), état des autres éléments du résultat global and tableau des flux de trésorerie on p1; statement of changes in equity and notes 1-5 only (description, significant events, accounting basis, scope, IFRS restatements) on p2. The full notes are not printed. The company (sociaux) CGNC statements and ETIC schedules are printed on pp4-7 (not transcribed).

    Source: Lesieur Cristal — États financiers consolidés, exercice clos le 31 décembre 2025 / États financiers sociaux, exercice clos le 31 décembre 2025 (dated 2026-04-23)

  • Published summary of audited statements for 2024: final status not established

    Annual financial communiqué published by Lesieur Cristal through the Casablanca exchange: highlights (p1), consolidated statements (p2), statement of changes in equity and notes 1-5 only (p3); p1 refers to the annual financial report for the complete company and consolidated statements. The publication reproduces as an image the commissaires aux comptes' report on the full consolidated financial statements (HDID & Associés, Mohamed Hdid, Associé Gérant; Forvis Mazars, Adnane Loukili, Associé), unqualified, dated 'Casablanca, le 15 avril 2025', with a handwritten signature over the HDID stamp and the Forvis Mazars stamp (PDF p4, page image). No auditor's report on this publication itself is printed; no board approval date is printed.

    Source: Lesieur Cristal — Communiqué financier annuel, exercice clos le 31 décembre 2024, états de synthèse sociaux et consolidés (dated 2025-04-15)

  • 2024, 2023: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. The publication does not state that it was extracted from the full statements; it states 'Pour consulter le Rapport Financier Annuel comprenant les états financiers sociaux et consolidés de Lesieur Cristal au 31 décembre 2024 : https://www.lesieur-cristal.com/communication_financiere/rapports-financiers/' (p1) and reproduces the auditors' report on the full consolidated financial statements (p4). No auditor's report on the publication itself is printed. It reproduces (as an image) the 'Rapport des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2024 — Audit des états financiers consolidés', addressed to the shareholders, with an unqualified opinion: 'Nous certifions que les états financiers consolidés cités au premier paragraphe ci-dessus, sont réguliers et sincères et donnent dans tous leurs aspects significatifs, une image fidèle de la situation financière consolidée du groupe au 31 décembre 2024, ainsi que de sa performance financière consolidée et de ses flux de trésorerie consolidés pour l'exercice clos à cette date, conformément aux Normes Internationales d'Information Financière (IFRS).' The report states consolidated equity of 1 753 MMAD including a consolidated profit of 18 MMAD, matching p2; key audit matters: valuation of goodwill (110 MMAD) and impairment of trade receivables (785 MMAD); signed HDID & Associés and Forvis Mazars, Casablanca, 15 avril 2025 (p4). P9 prints only the first page of the general report on the company états de synthèse (unqualified opinion; no date or signature printed). No emphasis-of-matter or going-concern paragraph is visible. Consolidated bilan actif and passif, compte de résultat (with earnings per share), état des autres éléments du résultat global and tableau des flux de trésorerie on p2; statement of changes in equity and notes 1-5 only (description, significant events, accounting basis, scope, IFRS restatements) on p3. The full notes are not printed. The company (sociaux) CGNC statements and ETIC schedules are printed on pp5-8 (not transcribed).

    Source: Lesieur Cristal — Communiqué financier annuel, exercice clos le 31 décembre 2024, états de synthèse sociaux et consolidés (dated 2025-04-15)

  • Revenue

    MAD 5.38 billion

    5,378 MAD millions · p1

    Change not shown.

  • Operating profit / (loss)

    MAD 121 million

    121 MAD millions · p1

    Change not shown.

  • Profit / (loss) for the year

    MAD 5.00 million

    5 MAD millions · p1

    Change not shown.

  • Total assets

    MAD 5.30 billion

    5,302 MAD millions · p1

    Change not shown.

  • Total equity

    MAD 1.66 billion

    1,661 MAD millions · p1

    Change not shown.

  • Cash from operations

    MAD 182 million

    182 MAD millions · p1

    Change not shown.

Large amounts are rounded for reading (MAD 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 MAD millions unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY2024 — published summary of audited statements (summary), final status not established; reported for the year · source
    • Published summary of audited statements for 2024: final status not established. Annual financial communiqué published by Lesieur Cristal through the Casablanca exchange: highlights (p1), consolidated statements (p2), statement of changes in equity and notes 1-5 only (p3); p1 refers to the annual financial report for the complete company and consolidated statements. The publication reproduces as an image the commissaires aux comptes' report on the full consolidated financial statements (HDID & Associés, Mohamed Hdid, Associé Gérant; Forvis Mazars, Adnane Loukili, Associé), unqualified, dated 'Casablanca, le 15 avril 2025', with a handwritten signature over the HDID stamp and the Forvis Mazars stamp (PDF p4, page image). No auditor's report on this publication itself is printed; no board approval date is printed.
    • 2024, 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. The publication does not state that it was extracted from the full statements; it states 'Pour consulter le Rapport Financier Annuel comprenant les états financiers sociaux et consolidés de Lesieur Cristal au 31 décembre 2024 : https://www.lesieur-cristal.com/communication_financiere/rapports-financiers/' (p1) and reproduces the auditors' report on the full consolidated financial statements (p4). No auditor's report on the publication itself is printed. It reproduces (as an image) the 'Rapport des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2024 — Audit des états financiers consolidés', addressed to the shareholders, with an unqualified opinion: 'Nous certifions que les états financiers consolidés cités au premier paragraphe ci-dessus, sont réguliers et sincères et donnent dans tous leurs aspects significatifs, une image fidèle de la situation financière consolidée du groupe au 31 décembre 2024, ainsi que de sa performance financière consolidée et de ses flux de trésorerie consolidés pour l'exercice clos à cette date, conformément aux Normes Internationales d'Information Financière (IFRS).' The report states consolidated equity of 1 753 MMAD including a consolidated profit of 18 MMAD, matching p2; key audit matters: valuation of goodwill (110 MMAD) and impairment of trade receivables (785 MMAD); signed HDID & Associés and Forvis Mazars, Casablanca, 15 avril 2025 (p4). P9 prints only the first page of the general report on the company états de synthèse (unqualified opinion; no date or signature printed). No emphasis-of-matter or going-concern paragraph is visible. Consolidated bilan actif and passif, compte de résultat (with earnings per share), état des autres éléments du résultat global and tableau des flux de trésorerie on p2; statement of changes in equity and notes 1-5 only (description, significant events, accounting basis, scope, IFRS restatements) on p3. The full notes are not printed. The company (sociaux) CGNC statements and ETIC schedules are printed on pp5-8 (not transcribed).
  • FY2023 — published summary of audited statements (summary), final status not established; comparative in the FY2024 filing · source
    • Published summary of audited statements for 2024: final status not established. Annual financial communiqué published by Lesieur Cristal through the Casablanca exchange: highlights (p1), consolidated statements (p2), statement of changes in equity and notes 1-5 only (p3); p1 refers to the annual financial report for the complete company and consolidated statements. The publication reproduces as an image the commissaires aux comptes' report on the full consolidated financial statements (HDID & Associés, Mohamed Hdid, Associé Gérant; Forvis Mazars, Adnane Loukili, Associé), unqualified, dated 'Casablanca, le 15 avril 2025', with a handwritten signature over the HDID stamp and the Forvis Mazars stamp (PDF p4, page image). No auditor's report on this publication itself is printed; no board approval date is printed.
    • 2024, 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. The publication does not state that it was extracted from the full statements; it states 'Pour consulter le Rapport Financier Annuel comprenant les états financiers sociaux et consolidés de Lesieur Cristal au 31 décembre 2024 : https://www.lesieur-cristal.com/communication_financiere/rapports-financiers/' (p1) and reproduces the auditors' report on the full consolidated financial statements (p4). No auditor's report on the publication itself is printed. It reproduces (as an image) the 'Rapport des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2024 — Audit des états financiers consolidés', addressed to the shareholders, with an unqualified opinion: 'Nous certifions que les états financiers consolidés cités au premier paragraphe ci-dessus, sont réguliers et sincères et donnent dans tous leurs aspects significatifs, une image fidèle de la situation financière consolidée du groupe au 31 décembre 2024, ainsi que de sa performance financière consolidée et de ses flux de trésorerie consolidés pour l'exercice clos à cette date, conformément aux Normes Internationales d'Information Financière (IFRS).' The report states consolidated equity of 1 753 MMAD including a consolidated profit of 18 MMAD, matching p2; key audit matters: valuation of goodwill (110 MMAD) and impairment of trade receivables (785 MMAD); signed HDID & Associés and Forvis Mazars, Casablanca, 15 avril 2025 (p4). P9 prints only the first page of the general report on the company états de synthèse (unqualified opinion; no date or signature printed). No emphasis-of-matter or going-concern paragraph is visible. Consolidated bilan actif and passif, compte de résultat (with earnings per share), état des autres éléments du résultat global and tableau des flux de trésorerie on p2; statement of changes in equity and notes 1-5 only (description, significant events, accounting basis, scope, IFRS restatements) on p3. The full notes are not printed. The company (sociaux) CGNC statements and ETIC schedules are printed on pp5-8 (not transcribed).

Income statement

Income statement, MAD millions. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), as reported for the year; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)reported for the yearsource limitationsFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Chiffre d’affaires 5,378 5,455 5,934
Autres produits de l’activité1 143 (254) 222
Produits des activités ordinaires2 5,521 5,201 6,156
Achats3 (4,409) (4,037) (5,324)
Autres charges externes4 (420) (362) (380)
Frais de personnel (350) (319) (284)
Impôts et taxes5 (15) (11) (12)
Amortissements et provisions d’exploitation6 (188) (138) (78)
Autres produits et charges d’exploitation nets7 (39) 1 (4)
Charges d’exploitation courantes8 (5,422) (4,867) (6,082)
RÉSULTAT D'EXPLOITATION COURANT910 99 334 74
Cessions d'actifs1112 29 4 0
Écarts d'acquisition négatifs13 (6) Not reported in this filing1514 Not reported in this filing16
Autres produits et charges d'exploitation non courants1718 0 (172) (1)
Autres produits et charges d'exploitation1920 22 (168) (1)
Résultat des activités opérationnelles 121 166 72
Produits d'intérêts21 23 14 19
Charges d'intérêts22 (37) (46) (38)
Résultats sur instruments financiers *2324 1 (8) 2
Autres produits et charges financiers25 (31) (9) (17)
Résultat financier26 (43) (49) (34)
Résultat avant impôt des entreprises intégrées27 78 117 38
Impôts sur les bénéfices28 (102) (117) (75)
Impôts différés29 27 17 33
Résultat net des entreprises intégrées30 3 16 (3)
Part dans les résultats des sociétés mises en équivalence 2 2 0
Résultat net des activités poursuivies31 5 18 (3)
Résultat de l'ensemble consolidé32 5 18 (3)
Dont Intérêts minoritaires3334 (3) (6) (5)
Partie efficace des produits ou pertes sur instruments de couverture de flux de trésorerie35 (1) 16 41
Écarts actuariels sur les obligations des régimes à prestations définies36 (18) (43) 66
Impôt sur le résultat sur les autres éléments du résultat global37 6 10 (39)
Autres éléments du résultat global nets d’impôts (13) (17) 68
RÉSULTAT GLOBAL TOTAL DE L’ANNÉE (8) 1 65
Notes and alternative reported figures (37)
  1. “Autres produits de l’activité” is an issuer-specific line, not mapped to a shared definition: Other income from activities, added to revenue to give 'Produits des activités ordinaires'.
  2. “Produits des activités ordinaires” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: revenue plus other income from activities.
  3. “Achats” is an issuer-specific line, not mapped to a shared definition: Purchases (printed negative).
  4. “Autres charges externes” is an issuer-specific line, not mapped to a shared definition: Other external charges (printed negative).
  5. “Impôts et taxes” is an issuer-specific line, not mapped to a shared definition: Taxes and duties other than income tax (printed negative).
  6. “Amortissements et provisions d’exploitation” is an issuer-specific line, not mapped to a shared definition: Operating depreciation and provisions, net (printed negative).
  7. “Autres produits et charges d’exploitation nets” is an issuer-specific line, not mapped to a shared definition: Other current operating income and charges, net.
  8. “Charges d’exploitation courantes” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of the current operating charges (printed negative).
  9. “RÉSULTAT D'EXPLOITATION COURANT” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: ordinary activity income less current operating charges.
  10. Printed under different labels across filings: “RÉSULTAT D'EXPLOITATION COURANT”; “RÉSULTAT D’EXPLOITATION COURANT”.
  11. “Cessions d'actifs” is an issuer-specific line, not mapped to a shared definition: Non-current operating item: result on asset disposals.
  12. Printed under different labels across filings: “Cessions d'actifs”; “Cessions d’actifs”.
  13. “Écarts d'acquisition négatifs” is an issuer-specific line, not mapped to a shared definition: Non-current operating item; printed '-' for 2024.
  14. Published summary of audited statements dated 2026-04-23 presents this line for this year: - (p1). Not shown in this column, which follows one filing's presentation.
  15. Not reported in this filing: Not reported in this filing: the FY2024 'Compte de résultat consolidé' (p2) has no 'Écarts d'acquisition négatifs' line; between 'RÉSULTAT D'EXPLOITATION COURANT' and 'Résultat des activités opérationnelles' it prints only 'Cessions d'actifs' 4, 'Autres produits et charges d'exploitation non courants' -172 and 'Autres produits et charges d'exploitation' -168. The line first appears in the FY2025 statement. Checked on the page image.
  16. Not reported in this filing: Not reported in this filing: the FY2024 'Compte de résultat consolidé' (p2) has no 'Écarts d'acquisition négatifs' line; for 31-déc-23 it prints 'Cessions d'actifs' 0, 'Autres produits et charges d'exploitation non courants' -1 and 'Autres produits et charges d'exploitation' -1. Checked on the page image.
  17. “Autres produits et charges d'exploitation non courants” is an issuer-specific line, not mapped to a shared definition: Non-current operating item.
  18. Printed under different labels across filings: “Autres produits et charges d'exploitation non courants”; “Autres produits et charges d’exploitation non courants”.
  19. “Autres produits et charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of the non-current operating items.
  20. Printed under different labels across filings: “Autres produits et charges d'exploitation”; “Autres produits et charges d’exploitation”.
  21. Printed under different labels across filings: “Produits d'intérêts”; “Produits d’intérêts”.
  22. Printed under different labels across filings: “Charges d'intérêts”; “Charges d’intérêts”.
  23. “Résultats sur instruments financiers *” is an issuer-specific line, not mapped to a shared definition: Classed within the financial result (footnote *, p1).
  24. Printed under different labels across filings: “Résultats sur instruments financiers *”; “Résultats sur instruments financiers*”.
  25. “Autres produits et charges financiers” is an issuer-specific line, not mapped to a shared definition: Other financial income and charges, net.
  26. “Résultat financier” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of the financial lines.
  27. “Résultat avant impôt des entreprises intégrées”: mapping to a shared definition is uncertain. Profit before tax of the fully consolidated entities; the share of results of equity-accounted entities (2; 2024: 2) is added after tax.
  28. “Impôts sur les bénéfices” is an issuer-specific line, not mapped to a shared definition: Current income tax (printed negative).
  29. “Impôts différés” is an issuer-specific line, not mapped to a shared definition: Deferred tax (income statement).
  30. “Résultat net des entreprises intégrées” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: net result of fully consolidated entities, before the share of equity-accounted entities.
  31. “Résultat net des activités poursuivies” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: net result from continuing operations.
  32. Printed under different labels across filings: “Résultat de l'ensemble consolidé”; “Résultat de l’ensemble consolidé (a)”.
  33. “Dont Intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority share of the consolidated result.
  34. Printed under different labels across filings: “Dont Intérêts minoritaires”; “Dont Intérêts minoritaires (b)”.
  35. “Partie efficace des produits ou pertes sur instruments de couverture de flux de trésorerie” is an issuer-specific line, not mapped to a shared definition: OCI item, gross of tax.
  36. “Écarts actuariels sur les obligations des régimes à prestations définies” is an issuer-specific line, not mapped to a shared definition: OCI item, gross of tax.
  37. “Impôt sur le résultat sur les autres éléments du résultat global” is an issuer-specific line, not mapped to a shared definition: Tax on OCI items.

Balance sheet

Balance sheet, MAD millions. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), as reported for the year; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)reported for the yearsource limitationsFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Goodwill1 110 110 109
Immobilisations incorporelles, net 192 196 201
Immobilisations corporelles, net 1,108 1,132 1,038
Actifs biologiques2 38 38 38
Immeubles de placement, net 4 4 4
Participations dans les entreprises associées 26 26 24
Autres actifs financiers3 26 28 28
Autres débiteurs non courants4 79 85 80
Impôts différés actifs 87 56 31
Actif non courant 1,671 1,674 1,553
Autres actifs financiers5 630 674 610
Stocks et en-cours, net 1,306 1,178 1,485
Créances clients, net6 666 785 812
Autres débiteurs courants, net7 560 547 406
Trésorerie et équivalent de trésorerie 469 456 373
Actif courant 3,631 3,640 3,687
TOTAL ACTIF 5,302 5,314 5,240
Capital 276 276 276
Réserves8 1,376 1,474 1,544
Écarts de conversion9 11 (7) (11)
Résultat net part du groupe10 8 24 2
Capitaux propres attribuables aux actionnaires ordinaires de la société mère 1,672 1,768 1,812
Intérêts minoritaires (11) (14) (10)
Capitaux propres de l’ensemble consolidé 1,661 1,753 1,802
Provisions 59 69 83
Avantages du personnel 272 250 206
Dettes financières non courantes11 298 269 191
Dettes d’impôts sur les sociétés12 12 12 12
Impôts différés Passifs 44 46 48
Passif non courant 685 646 540
Dettes financières courantes13 811 866 1,021
Dettes fournisseurs courantes14 2,004 1,730 1,712
Autres créditeurs courants15 142 318 165
Passif courant 2,956 2,914 2,898
TOTAL PASSIF 3,641 3,560 3,438
TOTAL CAPITAUX PROPRES ET PASSIF 5,302 5,314 5,240
Notes and alternative reported figures (15)
  1. “Goodwill” is an issuer-specific line, not mapped to a shared definition: Goodwill (écarts d'acquisition).
  2. “Actifs biologiques” is an issuer-specific line, not mapped to a shared definition: Biological assets.
  3. “Autres actifs financiers” is an issuer-specific line, not mapped to a shared definition: Non-current other financial assets; 'dont' sub-lines not transcribed.
  4. “Autres débiteurs non courants” is an issuer-specific line, not mapped to a shared definition: Other non-current receivables.
  5. “Autres actifs financiers” is an issuer-specific line, not mapped to a shared definition: Current other financial assets, mostly derivative instruments (624; 2024: 668).
  6. “Créances clients, net”: mapping to a shared definition is uncertain. Printed 'Créances clients, net' (trade receivables only); other current receivables are printed on a separate line.
  7. “Autres débiteurs courants, net” is an issuer-specific line, not mapped to a shared definition: Other current receivables, net.
  8. “Réserves” is an issuer-specific line, not mapped to a shared definition: Group reserves (consolidated).
  9. “Écarts de conversion” is an issuer-specific line, not mapped to a shared definition: Translation reserve within group equity.
  10. “Résultat net part du groupe” is an issuer-specific line, not mapped to a shared definition: Group share of the year's result within equity.
  11. “Dettes financières non courantes”: mapping to a shared definition is uncertain. Non-current financial debts: bank debt (1; 2024: 3) and finance-lease liabilities (296; 2024: 266), sub-lines not transcribed (p1).
  12. “Dettes d’impôts sur les sociétés” is an issuer-specific line, not mapped to a shared definition: Income tax liabilities, printed within non-current liabilities.
  13. “Dettes financières courantes” is an issuer-specific line, not mapped to a shared definition: Current financial debts, including derivative instruments (634; 2024: 634) and bank debt (176; 2024: 231).
  14. “Dettes fournisseurs courantes”: mapping to a shared definition is uncertain. Printed 'Dettes fournisseurs courantes' (trade payables); other current creditors are printed on a separate line.
  15. “Autres créditeurs courants” is an issuer-specific line, not mapped to a shared definition: Other current creditors.

Cash flow

Cash flow, MAD millions. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), as reported for the year; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)reported for the yearsource limitationsFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Résultat net de l’ensemble consolidé1 5 18 (3)
Résultats des sociétés mises en équivalence2 (2) (2) 0
Dotations aux amortissements et provisions, pertes de valeur3 136 116 106
Profits / pertes de réévaluation (juste valeur)45 49 (29) 94
Résultats de cession et des pertes et profits de dilution6 (61) (22) (23)
Produits des dividendes7 0 0 0
Capacité d'autofinancement après coût de l'endettement financier net et impôt89 127 80 173
Élimination de la charge (produit) d'impôts1011 75 101 41
Élimination du coût de l'endettement financier net1213 37 46 38
Capacité d'autofinancement avant coût de l'endettement financier net impôt1415 239 227 252
Incidence de la variation du BFR16 5 441 (946)
Impôts payés (62) (128) (231)
Flux net de trésorerie liés aux activités opérationnelles 182 541 (920)
Acquisition d'immobilisations corporelles et incorporelles1718 (61) (159) (81)
Variation des autres actifs financiers19 2 0 1
Cessions d'immobilisations corporelles et incorporelles2021 29 4 0
Dividendes reçus22 1 0 1
Intérêts financiers versés23 (37) (46) (38)
Flux net de trésorerie liés aux activités d'investissement24 (66) (201) (116)
Augmentation et Réduction de capital25 (6) 0 0
Émission de nouveaux emprunts26 16 39 1
Remboursement d'emprunts27 (2) (3) 0
Dividendes payés aux actionnaires de la société mère (83) (55) (124)
Variation de comptes courants associés28 27 (66) 26
Flux net de trésorerie provenant des activités de financement (48) (85) (98)
Incidence de la variation des taux de change 0 7 7
VARIATION DE LA TRÉSORERIE ET ÉQUIVALENTS DE TRÉSORERIE29 68 261 (1,126)
Trésorerie et équivalents de trésorerie net à l'ouverture30 226 (34) 1,092
Trésorerie et équivalents de trésorerie net à la clôture 294 226 (34)
Impôts différés31 Not reported in this filing32 0 4
Incidence des variations de périmètre33 Not reported in this filing34 0 0
Notes and alternative reported figures (34)
  1. “Résultat net de l’ensemble consolidé” is an issuer-specific line, not mapped to a shared definition: Opening line of the cash-flow statement.
  2. “Résultats des sociétés mises en équivalence” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  3. “Dotations aux amortissements et provisions, pertes de valeur” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  4. “Profits / pertes de réévaluation (juste valeur)” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  5. Printed under different labels across filings: “Profits / pertes de réévaluation (juste valeur)”; “Profits/pertes de réévaluation (juste valeur)”.
  6. “Résultats de cession et des pertes et profits de dilution” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  7. “Produits des dividendes” is an issuer-specific line, not mapped to a shared definition: Adjustment; printed 0.
  8. “Capacité d'autofinancement après coût de l'endettement financier net et impôt” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  9. Printed under different labels across filings: “Capacité d'autofinancement après coût de l'endettement financier net et impôt”; “Capacité d’autofinancement après coût de l’endettement financier net et impôt”.
  10. “Élimination de la charge (produit) d'impôts” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  11. Printed under different labels across filings: “Élimination de la charge (produit) d'impôts”; “élimination de la charge (produit) d’impôts”.
  12. “Élimination du coût de l'endettement financier net” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  13. Printed under different labels across filings: “Élimination du coût de l'endettement financier net”; “élimination du coût de l’endettement financier net”.
  14. “Capacité d'autofinancement avant coût de l'endettement financier net impôt” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  15. Printed under different labels across filings: “Capacité d'autofinancement avant coût de l'endettement financier net impôt”; “Capacité d’autofinancement avant coût de l’endettement financier net impôt”.
  16. “Incidence de la variation du BFR” is an issuer-specific line, not mapped to a shared definition: Change in working capital.
  17. “Acquisition d'immobilisations corporelles et incorporelles” is an issuer-specific line, not mapped to a shared definition: Purchases of property, plant and equipment and intangibles combined.
  18. Printed under different labels across filings: “Acquisition d'immobilisations corporelles et incorporelles”; “Acquisition d’immobilisations corporelles et incorporelles”.
  19. “Variation des autres actifs financiers” is an issuer-specific line, not mapped to a shared definition: Investing.
  20. “Cessions d'immobilisations corporelles et incorporelles” is an issuer-specific line, not mapped to a shared definition: Disposals of property, plant and equipment and intangibles combined.
  21. Printed under different labels across filings: “Cessions d'immobilisations corporelles et incorporelles”; “Cessions d’immobilisations corporelles et incorporelles”.
  22. “Dividendes reçus” is an issuer-specific line, not mapped to a shared definition: Investing.
  23. “Intérêts financiers versés” is an issuer-specific line, not mapped to a shared definition: Interest paid, printed within investing activities.
  24. Printed under different labels across filings: “Flux net de trésorerie liés aux activités d'investissement”; “Flux net de trésorerie liés aux activités d’investissement”.
  25. “Augmentation et Réduction de capital” is an issuer-specific line, not mapped to a shared definition: Financing.
  26. Printed under different labels across filings: “Émission de nouveaux emprunts”; “émission de nouveaux emprunts”.
  27. Printed under different labels across filings: “Remboursement d'emprunts”; “Remboursement d’emprunts”.
  28. “Variation de comptes courants associés” is an issuer-specific line, not mapped to a shared definition: Financing.
  29. Printed under different labels across filings: “VARIATION DE LA TRÉSORERIE ET ÉQUIVALENTS DE TRÉSORERIE”; “VARIATION DE LA TRéSORERIE ET éQUIVALENTS DE TRéSORERIE”.
  30. Printed under different labels across filings: “Trésorerie et équivalents de trésorerie net à l'ouverture”; “Trésorerie et équivalents de trésorerie net à l’ouverture”.
  31. “Impôts différés” is an issuer-specific line, not mapped to a shared definition: Operating cash-flow line after the change in working capital.
  32. Not reported in this filing: Not reported in this filing: the FY2025 'Tableau des flux de trésorerie consolidé' (p1) has no 'Impôts différés' line in either column; between 'Incidence de la variation du BFR' 5 and 'Flux net de trésorerie liés aux activités opérationnelles' 182 it prints only 'Impôts payés' -62. Checked on the page image.
  33. “Incidence des variations de périmètre” is an issuer-specific line, not mapped to a shared definition: Investing; printed 0.
  34. Not reported in this filing: Not reported in this filing: the FY2025 'Tableau des flux de trésorerie consolidé' (p1) has no 'Incidence des variations de périmètre' line in either column; its investing section starts with 'Acquisition d'immobilisations corporelles et incorporelles' -61. Checked on the page image.

Per share and shares

Per share and shares. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), as reported for the year; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)reported for the yearsource limitationsFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Earnings / (loss) per share (per share)1 0 1 0
Profit / (loss) attributable to shareholders (MAD millions)32 8 24 3
Notes and alternative reported figures (3)
  1. Earnings / (loss) per share: printed as “- de base”.
  2. Printed under different labels across filings: “Dont Résultat net - Part du Groupe”; “Dont Résultat net - Part du Groupe (a)-(b)”.
  3. Profit / (loss) attributable to shareholders: printed as “Dont Résultat net - Part du 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) Dividendes payés aux actionnaires de la société mère (83) MAD millions Summary statements, p1
31 Dec 2024 Dividends paid (cash flow statement) Dividendes payés aux actionnaires de la société mère (55) MAD millions Summary statements, p2
31 Dec 2023 Dividends paid (cash flow statement) Dividendes payés aux actionnaires de la société mère (124) MAD millions Summary statements, p2

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.

  • Lesieur Cristal — États financiers consolidés, exercice clos le 31 décembre 2025 / États financiers sociaux, exercice clos le 31 décembre 2025

    Year ended 31 December 2025 · Published summary of audited statements (summary) · final status not established

    Audit: HDID & Associés; Forvis Mazars (commissaires aux comptes) (named); no auditor's opinion on the full statements in this document

    Final status: Statements published by Lesieur Cristal through the Casablanca exchange with abbreviated notes (notes 1-5, p2); p1 states that the complete set of financial statements is published in the annual financial report. The publication reproduces as an image the commissaires aux comptes' report on the full consolidated financial statements (HDID & Associés, Mohamed Hdid, Associé Gérant; Forvis Mazars, Adnane Loukili, Associé), unqualified, dated 'Casablanca, le 23 avril 2026', with handwritten signatures over stamps (PDF p3, page image). No auditor's report on this publication itself is printed; no board approval date is printed.

    Document date
    23 Apr 2026
    Auditor's report
    date not recorded
    Board approval
    date not recorded
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025
    Basis
    consolidated statements · MAD millions (printed “En millions de dirhams”)
    • Directory name 'LESIEUR CRISTAL'; the publication prints 'LESIEUR CRISTAL S.A.' (auditors' reports, pp3, 8), 'Lesieur Cristal est une société anonyme de droit marocain ... cotée à la Bourse de Casablanca' (p2), R.C 4171 (p8).
    • The statement of changes in equity (p2) closes group equity at 1 678 and minority interests at -18 for 31 December 2025, against 1 672 and -11 on the balance sheet (p1); total equity 1 661 agrees. Not transcribed; noted.
    • Amounts in millions of dirhams rounded line by line: several printed subtotals differ from the sum of their printed lines by 1 (2025: charges d'exploitation courantes -5 422 against -5 421; autres produits et charges d'exploitation 22 against 23; résultat financier -43 against -44; actif non courant 1 671 against 1 670; capitaux propres part du groupe 1 672 against 1 671; passif courant 2 956 against 2 957; 2024: capitaux propres part du groupe 1 768 against 1 767). Checked on the page image; kept as printed.
    • Interest paid ('Intérêts financiers versés', -37; 2024: -46) is printed within investing activities; net cash at the year end (294) is net of bank overdrafts and differs from the balance-sheet 'Trésorerie et équivalent de trésorerie' (469) (p1). Earnings per share is printed in whole dirhams (0; 2024: 1).
    • Validation fails explained (checked on the p1 image): (1) 'VARIATION DE LA TRÉSORERIE' already includes the exchange-rate effect (2024: 541 - 201 - 85 + 7 = 262, printed 261), so the check opening + change + exchange effect (2024: -34 + 261 + 7 = 234) differs from the printed closing net cash 226; (2) opening and closing net cash in the cash-flow statement (226, 294) are net of bank overdrafts and do not equal the balance-sheet cash (456, 469). Kept as printed.
    • No auditor's report on the publication itself is printed. It reproduces (as an image) the commissaires aux comptes' 'Rapport des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2025 — Audit des états financiers consolidés', addressed to the shareholders, with an unqualified opinion: 'Nous certifions que les états financiers consolidés cités au premier paragraphe ci-dessus, sont réguliers et sincères et donnent, dans tous leurs aspects significatifs, une image fidèle de la situation financière consolidée du groupe au 31 décembre 2025, ainsi que de sa performance financière consolidée et de ses flux de trésorerie consolidés pour l'exercice clos à cette date, conformément aux Normes Internationales d'Information Financière (IFRS).' The report states consolidated equity of 1 661 MMAD including a consolidated profit of 5 MMAD, matching p1; key audit matters: goodwill valuation and impairment of trade receivables; signed HDID & Associés and Forvis Mazars, Casablanca, 23 avril 2026 (p3). The general report on the company états de synthèse (p8) is also unqualified and dated 23 avril 2026. No emphasis-of-matter or going-concern paragraph is visible in either.
    • Consolidated bilan actif and passif, compte de résultat (with earnings per share), état des autres éléments du résultat global and tableau des flux de trésorerie on p1; statement of changes in equity and notes 1-5 only (description, significant events, accounting basis, scope, IFRS restatements) on p2. The full notes are not printed. The company (sociaux) CGNC statements and ETIC schedules are printed on pp4-7 (not transcribed).
    Technical details
    File
    8 pages, with a text layer
    SHA-256
    678ddaff5e9ea298a67888e311a34a923362198be292a8e7c877489581c4b042
    Entity as printed
    LESIEUR CRISTAL S.A. et ses filiales (le « groupe »); R.C 4171 (Casablanca)
    Exchange copy
    retrieved 2026-10-08T18:21:03Z

  • Lesieur Cristal — Communiqué financier annuel, exercice clos le 31 décembre 2024, états de synthèse sociaux et consolidés

    Year ended 31 December 2024 · Published summary of audited statements (summary) · final status not established

    Audit: HDID & Associés; Forvis Mazars (commissaires aux comptes) (named); no auditor's opinion on the full statements in this document

    Final status: Annual financial communiqué published by Lesieur Cristal through the Casablanca exchange: highlights (p1), consolidated statements (p2), statement of changes in equity and notes 1-5 only (p3); p1 refers to the annual financial report for the complete company and consolidated statements. The publication reproduces as an image the commissaires aux comptes' report on the full consolidated financial statements (HDID & Associés, Mohamed Hdid, Associé Gérant; Forvis Mazars, Adnane Loukili, Associé), unqualified, dated 'Casablanca, le 15 avril 2025', with a handwritten signature over the HDID stamp and the Forvis Mazars stamp (PDF p4, page image). No auditor's report on this publication itself is printed; no board approval date is printed.

    Document date
    15 Apr 2025
    Auditor's report
    date not recorded
    Board approval
    date not recorded
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2024, FY2023
    Basis
    consolidated statements · MAD millions (printed “En millions de dirhams”)
    • Directory name 'LESIEUR CRISTAL'; the publication prints 'LESIEUR CRISTAL S.A.' (auditors' reports, pp4, 9), 'Lesieur Cristal est une société anonyme de droit marocain ... cotée à la Bourse de Casablanca' (p3), R.C 4171 (p1).
    • Amounts in millions of dirhams rounded line by line, so several printed subtotals differ from the sum of their printed lines by 1 (checked on the page image; kept as printed). Comparatives on p2 also differ slightly between statements: 'Résultat net part du groupe' 2 on the bilan passif against 3 in the compte de résultat for 2023.
    • Interest paid ('Intérêts financiers versés', -46; 2023: -38) is printed within investing activities; net cash at the year end (226; 2023: -34) is net of bank overdrafts and differs from the balance-sheet 'Trésorerie et équivalent de trésorerie' (456; 2023: 373). 'VARIATION DE LA TRéSORERIE' already includes the exchange-rate effect, as in FY2025 (2024: 541 - 201 - 85 + 7 = 262, printed 261), so the validator's opening + change + exchange effect differs from the printed closing net cash (2024: -34 + 261 + 7 = 234 vs 226; 2023: 1 092 - 1 126 + 7 = -27 vs -34); and net cash in the cash-flow statement is net of overdrafts, so it differs from the balance-sheet cash. These 5 validation fails are explained; checked on the p2 image; kept as printed. Earnings per share is printed in whole dirhams (1; 2023: 0).
    • No auditor's report on the publication itself is printed. It reproduces (as an image) the 'Rapport des commissaires aux comptes, exercice du 1er janvier au 31 décembre 2024 — Audit des états financiers consolidés', addressed to the shareholders, with an unqualified opinion: 'Nous certifions que les états financiers consolidés cités au premier paragraphe ci-dessus, sont réguliers et sincères et donnent dans tous leurs aspects significatifs, une image fidèle de la situation financière consolidée du groupe au 31 décembre 2024, ainsi que de sa performance financière consolidée et de ses flux de trésorerie consolidés pour l'exercice clos à cette date, conformément aux Normes Internationales d'Information Financière (IFRS).' The report states consolidated equity of 1 753 MMAD including a consolidated profit of 18 MMAD, matching p2; key audit matters: valuation of goodwill (110 MMAD) and impairment of trade receivables (785 MMAD); signed HDID & Associés and Forvis Mazars, Casablanca, 15 avril 2025 (p4). P9 prints only the first page of the general report on the company états de synthèse (unqualified opinion; no date or signature printed). No emphasis-of-matter or going-concern paragraph is visible.
    • Consolidated bilan actif and passif, compte de résultat (with earnings per share), état des autres éléments du résultat global and tableau des flux de trésorerie on p2; statement of changes in equity and notes 1-5 only (description, significant events, accounting basis, scope, IFRS restatements) on p3. The full notes are not printed. The company (sociaux) CGNC statements and ETIC schedules are printed on pp5-8 (not transcribed).
    Technical details
    File
    9 pages, with a text layer
    SHA-256
    ba70096257233ef15872b6123618810a0f1d2463206209e6b21ad7238be5acdb
    Entity as printed
    LESIEUR CRISTAL S.A. et ses filiales (le « groupe »); R.C 4171 (Casablanca)
    Exchange copy
    retrieved 2026-10-08T18:29:44Z

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) (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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