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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

Limuru Tea

LIMT · Nairobi Securities Exchange · Incorporated in Kenya · Company statements

On this page
Company details
Legal name
Limuru Tea Plc
Incorporated in
Kenya
Listing
LIMT on the Nairobi Securities Exchange, active · ISIN KE0000000356 (observed 2026-10-07)
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

    Published by the company through the NSE as an 'Announcement of audited results'. No auditor's report on the summary (or on the full statements) is printed and the auditor is not named; no board approval date is printed. The commentary closes with the typeset name 'Ms. Dorcas Muli, CHAIRPERSON' and the date 22nd April 2026, with no visible signature (PDF p3, page image).

    Source: Announcement of audited results for the year ended 31st December 2025 (dated 2026-04-22)

  • 2025, 2024: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'ANNOUNCEMENT OF AUDITED RESULTS FOR THE YEAR ENDED 31ST DECEMBER 2025. The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2025.' (p1); the summary does not otherwise state its source. No auditor's report on the summary is printed; the summary states 'The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2025.' (p1). The auditor is not named. Statement of financial position (full lines, p1); condensed statement of cash flows (three activity totals only, p2); condensed statement of profit or loss and OCI (turnover, loss before tax, tax, loss, OCI, total comprehensive income, shares and EPS only; no expense lines, p2); statement of changes in equity (p2, not transcribed). No notes.

    Source: Announcement of audited results for the year ended 31st December 2025 (dated 2026-04-22)

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

    Published by the company through the NSE as an 'Announcement of audited results'. No auditor's report on the summary (or on the full statements) is printed and the auditor is not named; no board approval date is printed. The commentary closes with the typeset name 'Ms. Dorcas Muli, CHAIRPERSON' and the date 29th March 2025, with no visible signature (PDF p1, page image).

    Source: Announcement of audited results for the year ended 31st December 2024. (dated 2025-03-29)

  • 2023: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'ANNOUNCEMENT OF AUDITED RESULTS FOR THE YEAR ENDED 31ST DECEMBER 2024. The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2024.' (p1); the summary does not otherwise state its source. No auditor's report on the summary is printed; the summary states 'The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2024.' (p1). The auditor is not named. Statement of financial position (full lines); condensed statement of cash flows (three activity totals, the change in cash and the cash movement only); condensed statement of profit or loss and OCI (turnover, profit or loss before tax, tax, profit or loss, OCI, total comprehensive income, shares and EPS only; no expense lines); statement of changes in equity (not transcribed). All on p1. No notes.

    Source: Announcement of audited results for the year ended 31st December 2024. (dated 2025-03-29)

  • Revenue

    KES 131 million

    131,013 KES thousands · p2

    −9.0% vs 2024

  • Operating profit / (loss)

    Not reported in this filing

  • Profit / (loss) for the year

    −KES 52.5 million

    (52,511) KES thousands · p2

    Change not shown.

  • Total assets

    Not reported in this filing

  • Total equity

    KES 130 million

    130,307 KES thousands · p1

    −25.6% vs 2024

  • Cash from operations

    −KES 7.01 million

    (7,010) KES thousands · p2

    Change not shown.

Large amounts are rounded for reading (KES million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Not shown: the prior-year figure is zero or negative.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in KES 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

  • FY2025 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY2024 — published summary of audited statements (summary), final status not established; comparative in the FY2025 filing · source
    • 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'ANNOUNCEMENT OF AUDITED RESULTS FOR THE YEAR ENDED 31ST DECEMBER 2025. The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2025.' (p1); the summary does not otherwise state its source. No auditor's report on the summary is printed; the summary states 'The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2025.' (p1). The auditor is not named. Statement of financial position (full lines, p1); condensed statement of cash flows (three activity totals only, p2); condensed statement of profit or loss and OCI (turnover, loss before tax, tax, loss, OCI, total comprehensive income, shares and EPS only; no expense lines, p2); statement of changes in equity (p2, not transcribed). No notes.
  • 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. Published by the company through the NSE as an 'Announcement of audited results'. No auditor's report on the summary (or on the full statements) is printed and the auditor is not named; no board approval date is printed. The commentary closes with the typeset name 'Ms. Dorcas Muli, CHAIRPERSON' and the date 29th March 2025, with no visible signature (PDF p1, page image).
    • 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'ANNOUNCEMENT OF AUDITED RESULTS FOR THE YEAR ENDED 31ST DECEMBER 2024. The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2024.' (p1); the summary does not otherwise state its source. No auditor's report on the summary is printed; the summary states 'The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2024.' (p1). The auditor is not named. Statement of financial position (full lines); condensed statement of cash flows (three activity totals, the change in cash and the cash movement only); condensed statement of profit or loss and OCI (turnover, profit or loss before tax, tax, profit or loss, OCI, total comprehensive income, shares and EPS only; no expense lines); statement of changes in equity (not transcribed). All on p1. No notes.

Income statement

Income statement, KES thousands. 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), comparative reported in the published summary of audited statements for 2025; 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)comparative in FY2025 filingsource limitationsFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Turnover 131,013 144,003 137,767
Loss before income tax1 (50,020) (10,629) 10,444
Income tax charge (2,491) (4,586) (2,328)
Loss attributable to the shareholders2 (52,511) (15,215) 8,116
Other Comprehensive Income 7,665 550 2,708
Total Comprehensive Income for the year (44,846) (14,665) 10,824
Notes and alternative reported figures (2)
  1. Printed under different labels across filings: “(Loss)/profit before income tax”; “Loss before income tax”.
  2. Printed under different labels across filings: “(Loss)/profit attributable to the shareholders”; “Loss attributable to the shareholders”.

Balance sheet

Balance sheet, KES thousands. 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), comparative reported in the published summary of audited statements for 2025; 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)comparative in FY2025 filingsource limitationsFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Share capital 24,000 24,000 24,000
Retained earnings 106,307 151,153 168,218
Total equity 130,307 175,153 192,218
Post-employment benefit obligations 18,314 21,064 16,472
Total non-current liabilities 18,314 21,064 16,497
Capital employed (unlabelled total)1 148,621 196,217 208,715
Property, Plant and Equipment 80,131 82,240 84,346
Biological assets – fuel trees2 11,722 9,535 9,971
Total non-current assets 91,853 91,775 94,317
Biological asset - green leaf3 2,683 1,937 4,958
Current income tax recoverable 2,861 3 –4
Receivables and prepayments 58,161 110,872 125,926
Cash and cash equivalents 7,911 7,237 1,451
Total current assets 71,616 120,049 132,335
Payables and accrued expenses 13,798 14,557 14,922
Post-employment benefit obligations5 1,050 1,050 1,869
Total current liabilities 14,848 15,607 17,937
Net current assets6 56,768 104,442 114,398
Net assets (unlabelled total)7 148,621 196,217 208,715
Deferred income tax liability Not reported in this filing8 Not reported in this filing89 25
Current income tax payable Not reported in this filing10 Not reported in this filing119 1,146
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
Notes and alternative reported figures (10)
  1. “Capital employed (unlabelled total)” is an issuer-specific line, not mapped to a shared definition: Unlabelled total closing the equity and non-current liabilities section, above 'REPRESENTED BY:'.
  2. “Biological assets – fuel trees” is an issuer-specific line, not mapped to a shared definition: Non-current biological assets (fuel trees).
  3. “Biological asset - green leaf” is an issuer-specific line, not mapped to a shared definition: Current biological asset (green leaf).
  4. “Post-employment benefit obligations” is an issuer-specific line, not mapped to a shared definition: Current portion of post-employment benefit obligations.
  5. “Net current assets” is an issuer-specific line, not mapped to a shared definition: Total current assets less total current liabilities, as printed.
  6. “Net assets (unlabelled total)” is an issuer-specific line, not mapped to a shared definition: Unlabelled total closing the 'REPRESENTED BY:' section (non-current assets plus net current assets).
  7. Not reported in this filing: Not printed: the summary statement of financial position (p1) has no deferred tax liability line; non-current liabilities are post-employment benefit obligations only (checked on the page image).
  8. Published summary of audited statements dated 2025-03-29 presents this line for this year: - (p1). Not shown in this column, which follows one filing's presentation.
  9. Not reported in this filing: Not printed: the summary statement of financial position (p1) shows current income tax recoverable (2,861) and no current tax payable line (checked on the page image).
  10. Not reported in this filing: Not printed: the summary statement of financial position (p1) shows current income tax recoverable (3) and no current tax payable line (checked on the page image).

Cash flow

Cash flow, KES thousands. 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), comparative reported in the published summary of audited statements for 2025; 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)comparative in FY2025 filingsource limitationsFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Net cash used in operating activities (7,010) (7,364) Not yet collected from the source1
Net cash from investing activities 7,684 15,550 Not yet collected from the source2
Increase in cash and cash equivalents3 674 5,786 1,180
At start of the period 7,237 1,451 271
At end of year 7,911 7,237 1,451
Net cash used in financing activities Not reported in this filing4 (2,400) Not yet collected from the source2
Notes and alternative reported figures (4)
  1. Not yet collected from the source: Not transcribed: the printed cash-flow row is misaligned (it carries the column heading, not figures; p1).
  2. Not yet collected from the source: Not transcribed: the printed cash-flow figures appear shifted one row up and do not add to the change in cash (p1).
  3. Printed under different labels across filings: “(Decrease)/increase in cash and cash equivalents”; “Increase in cash and cash equivalents”.
  4. Not reported in this filing: Not printed for 2025: the line 'Net cash used in financing activities' carries a 2024 amount ((2,400)) only; the 2025 column is left blank (p2, text layer: the line carries one amount).

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), comparative reported in the published summary of audited statements for 2025; 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)comparative in FY2025 filingsource limitationsFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Earnings / (loss) per share (per share)1 (21.88) (6.34) 3.38
Shares in issue at year end (shares)2 2,400,000 2,400,000 2,400,000
Notes and alternative reported figures (2)
  1. Earnings / (loss) per share: printed as “Earnings per share (KShs)”.
  2. Shares in issue at year end: printed as “Authorized, Issued and fully paid shares of KShs 10 each”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

No dividend statement or amount collected.

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Announcement of audited results for the year ended 31st December 2025

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

    Audit: Auditor not stated (named); no auditor's opinion on the full statements in this document · no signature page in this document

    Final status: Published by the company through the NSE as an 'Announcement of audited results'. No auditor's report on the summary (or on the full statements) is printed and the auditor is not named; no board approval date is printed. The commentary closes with the typeset name 'Ms. Dorcas Muli, CHAIRPERSON' and the date 22nd April 2026, with no visible signature (PDF p3, page image).

    Document date
    22 Apr 2026
    Published
    27 Apr 2026
    Auditor's report
    date not found in this document
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · KES thousands (printed “KShs'000”)
    • The directory lists 'Limuru Tea Co. Ltd' (NSE roster 'Limuru Tea Co. Ltd Ord 20.00'); the document prints 'LIMURU TEA PLC.' (pp1-3). No registration number or change-of-name statement is printed; the difference is the legal-form suffix (Ltd to Plc) and 'Co.'.
    • Shares are printed as 'Authorized, Issued and fully paid shares of KShs 10 each' 2,400,000 (p2); the NSE roster shows a par of 20.00. Kept as printed.
    • The 2025 cell of 'Net cash used in financing activities' is blank (p2, page image); only the 2024 value (2,400) is recorded.
    • The statement of financial position prints no total assets, total liabilities or total equity and liabilities line; its two balancing totals (148,621; 2024: 196,217) are unlabelled (p1). Recorded as issuer-native totals.
    • No auditor's report on the summary is printed; the summary states 'The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2025.' (p1). The auditor is not named.
    • Statement of financial position (full lines, p1); condensed statement of cash flows (three activity totals only, p2); condensed statement of profit or loss and OCI (turnover, loss before tax, tax, loss, OCI, total comprehensive income, shares and EPS only; no expense lines, p2); statement of changes in equity (p2, not transcribed). No notes.
    Technical details
    File
    3 pages, with a text layer
    SHA-256
    c7b0f034349bf3e1098e583f7fb426db1b473e9f0963d9169166faf1bc2fd45e
    Entity as printed
    LIMURU TEA PLC. (the company)
    Exchange copy
    retrieved 2026-10-08T18:05:21Z

  • Announcement of audited results for the year ended 31st December 2024.

    Year ended 31 December 2024 · 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 · no signature page in this document

    Final status: Published by the company through the NSE as an 'Announcement of audited results'. No auditor's report on the summary (or on the full statements) is printed and the auditor is not named; no board approval date is printed. The commentary closes with the typeset name 'Ms. Dorcas Muli, CHAIRPERSON' and the date 29th March 2025, with no visible signature (PDF p1, page image).

    Document date
    29 Mar 2025
    Auditor's report
    date not found in this document
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    company statements · KES thousands (printed “KShs'000”)
    • The directory lists 'Limuru Tea Co. Ltd' (NSE roster 'Limuru Tea Co. Ltd Ord 20.00'); the document prints 'LIMURU TEA PLC' (p1). No registration number or change-of-name statement is printed; the difference is the legal-form suffix (Ltd to Plc) and 'Co.' (as FY2025).
    • Condensed statement of cash flows (p1, page image): the row 'Net cash used operating activities' carries the column heading 'KShs'000' instead of figures; 'Net cash from investing activities' prints (7,364) / (7,679), 'Net cash used in financing activities' 15,550 / 14,859 and '(Decrease)/increase in cash and cash equivalents' 5,786 / 1,180. The three activity rows do not add to the change in cash ((7,364) + 15,550 = 8,186, not 5,786), so the figures appear to sit one row too high with one figure missing. The three activity totals are not transcribed; the change in cash and the opening and closing cash are.
    • Shares are printed as 'Authorized, Issued and fully paid shares of KShs 10 each' 2,400,000 (p1); the NSE roster shows a par of 20.00. Kept as printed.
    • Text-layer artefact: the 2024 cash figure is stored as '7 ,237' in both 'Cash and cash equivalents' and 'At end of year' (p1), so the plain text-layer reader stops at '7'. The page is therefore read from the text layer re-read by word position (text_cells), which joins it as 7,237 (as the render shows).
    • The statement of financial position prints no total assets, total liabilities or total equity and liabilities line; its two balancing totals (196,217; 2023: 208,715) are unlabelled (p1). Recorded as issuer-native totals.
    • The statement of changes in equity prints 'Balance at 1 January 2024' retained earnings 165,818 against 'Balance as at 31 December 2023' 168,218 (total 192,218 in both); no explanation is printed (p1). Not transcribed.
    • No auditor's report on the summary is printed; the summary states 'The Board of Directors is pleased to announce the company's audited results for the year ended 31st December 2024.' (p1). The auditor is not named.
    • Statement of financial position (full lines); condensed statement of cash flows (three activity totals, the change in cash and the cash movement only); condensed statement of profit or loss and OCI (turnover, profit or loss before tax, tax, profit or loss, OCI, total comprehensive income, shares and EPS only; no expense lines); statement of changes in equity (not transcribed). All on p1. No notes.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    0e178f57e2b150308c7a4559cecf8533c93cc9f9713cf1dc7479100edbbf9d50
    Entity as printed
    LIMURU TEA PLC (the company)
    Exchange copy
    retrieved 2026-10-08T18:06:47Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (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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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.

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