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LFL
On this page
Company details
- Legal name
- Livestock Feed Limited
- Primary listing
- No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
- Primary 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 2025 · 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 2025 figures come from it.
Full wording and sources
Annual report for 2025: final status not established
The independent auditor's report to the shareholders of Livestock Feed Limited (PDF pp74-76) gives an unqualified opinion on the consolidated and separate financial statements (p74) and closes 'BDO & CO, CHARTERED ACCOUNTANTS, Port Louis, Mauritius, September 24, 2025, Didier Dabydin, FCA, LICENSED BY FRC' with the names typeset and no handwritten signature (p76, page image). The board approval (September 24, 2025) likewise prints the names Gérard Boullé (Chairperson) and Richard Arlove (Director) without signatures (p77, page image).
Source: LFL Annual Report 2025 (dated 2025-09-24)
-
Revenue
MUR 6.16 billion
6,162,823 MUR thousands · p77
+7.0% vs 2024
-
Operating profit / (loss)
MUR 534 million
533,651 MUR thousands · p77
+19.0% vs 2024
-
Profit / (loss) for the year
MUR 384 million
383,572 MUR thousands · p77
+9.4% vs 2024
-
Total assets
MUR 4.82 billion
4,819,166 MUR thousands · p77
+4.8% vs 2024
-
Total equity
MUR 3.28 billion
3,278,543 MUR thousands · p77
+6.6% vs 2024
-
Cash from operations
MUR 284 million
283,896 MUR thousands · p79
−43.2% vs 2024
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 2025 — annual report, final status not established; reported for the year · source
- FY to 30 Jun 2024 — annual report, final status not established; comparative in the FY to 30 Jun 2025 filing · source
Income statement
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Revenue | 6,162,823 | 5,762,228 |
| Cost of sales | (5,153,014) | (4,852,286) |
| Gross profit | 1,009,809 | 909,942 |
| Other income | 23,861 | 17,482 |
| Impairment of receivables | (3,426) | (26,912) |
| Administrative expenses | (496,593) | (452,244) |
| Operating profit | 533,651 | 448,268 |
| Net finance costs1 | (132,827) | (95,971) |
| Share of profit of associate | 39,896 | 51,986 |
| Profit before income tax | 440,720 | 404,283 |
| Income tax expense | (57,148) | (53,544) |
| Profit for the year | 383,572 | 350,739 |
| Other comprehensive income for the year – net of tax | (133,172) | 56,627 |
| Total comprehensive income for the year | 250,400 | 407,366 |
Notes and alternative reported figures (1)
- “Net finance costs” is an issuer-specific line, not mapped to a shared definition: Note 26: finance costs net of finance income.
Balance sheet
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Property, plant and equipment | 1,554,232 | 1,580,781 |
| Right-of-use assets | 61,728 | 89,794 |
| Intangible assets | 32,424 | 45,686 |
| Deferred tax assets | 7,494 | 7,854 |
| Investment in subsidiaries1 | –2 | –2 |
| Investment in associate | 695,640 | 691,565 |
| Financial assets at fair value through other comprehensive income | 153,155 | 205,262 |
| Non-current assets (unlabelled subtotal) | 2,504,673 | 2,620,942 |
| Biological assets3 | 8,410 | 5,710 |
| Inventories | 1,416,307 | 1,170,423 |
| Trade receivables | 466,138 | 459,490 |
| Prepayments and other receivables4 | 209,616 | 148,500 |
| Derivative financial instruments | 5,133 | 3,463 |
| Current tax receivable | 33,450 | 18,358 |
| Cash and cash equivalents | 175,439 | 172,455 |
| Current assets (unlabelled subtotal) | 2,314,493 | 1,978,399 |
| Total assets | 4,819,166 | 4,599,341 |
| Stated capital | 928,058 | 928,058 |
| Revaluation and other reserves5 | 518,180 | 651,352 |
| Retained earnings | 1,832,305 | 1,496,992 |
| Total equity | 3,278,543 | 3,076,402 |
| Preference shares6 | 3,536 | 3,536 |
| Borrowings | 38,053 | 69,722 |
| Lease liabilities | 27,686 | 68,109 |
| Deferred tax liabilities | 132,672 | 126,972 |
| Retirement benefit obligations | 41,744 | 31,885 |
| Non-current liabilities (unlabelled subtotal) | 243,691 | 300,224 |
| Trade and other payables | 481,602 | 395,567 |
| Borrowings | 606,631 | 679,597 |
| Bank overdraft | 134,720 | 96,564 |
| Lease liabilities | 24,163 | 11,567 |
| Current tax payable | 49,816 | 39,420 |
| Current liabilities (unlabelled subtotal) | 1,296,932 | 1,222,715 |
| Total liabilities | 1,540,623 | 1,522,939 |
| Total equity and liabilities | 4,819,166 | 4,599,341 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
Notes and alternative reported figures (5)
- “Investment in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 7; printed '-' in the Group columns.
- “Biological assets” is an issuer-specific line, not mapped to a shared definition: Note 10.
- “Prepayments and other receivables” is an issuer-specific line, not mapped to a shared definition: Note 12A.
- “Revaluation and other reserves” is an issuer-specific line, not mapped to a shared definition: Note 16.
- “Preference shares” is an issuer-specific line, not mapped to a shared definition: Note 17: preference shares presented within non-current liabilities.
Cash flow
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Cash generated from operations | 424,488 | 620,922 |
| Interest received | 16 | 604 |
| Interest paid | (95,619) | (91,697) |
| Interest paid on lease | (6,553) | (4,490) |
| Tax paid | (38,591) | (26,547) |
| Tax refunded1 | 155 | 642 |
| Net cash generated from operating activities | 283,896 | 499,434 |
| Acquisition of subsidiary2 | –3 | –3 |
| Purchase of property, plant and equipment | (151,833) | (126,409) |
| Purchase of intangible assets | (500) | (463) |
| Proceeds from sale of property, plant and equipment | 18,520 | 1,843 |
| Proceeds from sale of equity investments at fair value through other comprehensive income4 | –3 | 1,854 |
| Dividends received5 | 18,060 | 24,259 |
| Net cash (used in)/generated from investing activities | (115,753) | (98,916) |
| Proceeds from borrowings | 15,401,938 | 10,611,858 |
| Payments of borrowings | (15,477,693) | (10,857,957) |
| Proceeds from borrowings from related parties6 | 1,109,273 | 1,043,700 |
| Payments of borrowings to related parties7 | (1,118,773) | (1,082,450) |
| Principal paid on lease liabilities | (24,135) | (12,791) |
| Dividends paid to Company's shareholders | (92,246) | (40,654) |
| Net cash used in financing activities | (201,636) | (338,294) |
| Net (decrease)/increase in cash and cash equivalents | (33,493) | 62,224 |
| At July 01, | 75,891 | 15,356 |
| Effect of foreign exchange rate changes | (1,679) | (1,689) |
| At June 30, | 40,719 | 75,891 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
Notes and alternative reported figures (6)
- “Tax refunded” is an issuer-specific line, not mapped to a shared definition: Note 14(a): tax refunds, printed apart from tax paid.
- “Acquisition of subsidiary” is an issuer-specific line, not mapped to a shared definition: Note 7; printed '-' in the Group columns.
- “Proceeds from sale of equity investments at fair value through other comprehensive income” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Dividends received” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Proceeds from borrowings from related parties” is an issuer-specific line, not mapped to a shared definition: Note 30(c).
- “Payments of borrowings to related parties” is an issuer-specific line, not mapped to a shared definition: Note 30(c).
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 2025 | Dividends paid (cash flow statement) | Dividends paid to Company's shareholders |
(92,246) | MUR thousands | Annual report, p79 |
| 30 Jun 2024 | Dividends paid (cash flow statement) | Dividends paid to Company's shareholders |
(40,654) | MUR thousands | Annual report, p79 |
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.
-
LFL Annual Report 2025
Year ended 30 June 2025 · Annual report · final status not established
Audit: BDO & Co, Chartered Accountants, unmodified opinion
Auditor's sign-off: Didier Dabydin, FCA, for BDO & Co (typeset)
Final status: The independent auditor's report to the shareholders of Livestock Feed Limited (PDF pp74-76) gives an unqualified opinion on the consolidated and separate financial statements (p74) and closes 'BDO & CO, CHARTERED ACCOUNTANTS, Port Louis, Mauritius, September 24, 2025, Didier Dabydin, FCA, LICENSED BY FRC' with the names typeset and no handwritten signature (p76, page image). The board approval (September 24, 2025) likewise prints the names Gérard Boullé (Chairperson) and Richard Arlove (Director) without signatures (p77, page image).
- Document date
- 24 Sep 2025
- Auditor's report
- 24 Sep 2025
- Board approval
- 24 Sep 2025
- Retrieved by us
- 17 Oct 2026 (not a publication date)
- Used for
- statement columns FY to 30 Jun 2025, FY to 30 Jun 2024
- Basis
- consolidated statements · MUR thousands (printed “Rs000”)
- Two report pages are printed side by side on each PDF page (e.g. PDF p77 = report pages 76-77 of the layout: statements of financial position and of profit or loss and other comprehensive income). Subtotals of non-current and current assets and liabilities are printed without labels.
- Group and Company columns are printed; the Group (consolidated) columns are transcribed. Cash and cash equivalents in the cash-flow statement are net of bank overdrafts (note 30(b)).
Technical details
- File
- 125 pages, with a text layer
- SHA-256
ba5dd6dfbe368e8a5f0a11812d40f479eba037440dae3598a09c3fdd84668989- Entity as printed
- Livestock Feed Limited
- Issuer copy
- retrieved 2026-10-17T14:46:08Z
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.