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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) (9 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

MCFI

No ticker printed · Stock Exchange of Mauritius · Consolidated statements

On this page
Company details
Legal name
The Mauritius Chemical and Fertilizer Industry Limited
Listing
No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
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

    One-page communiqué issued by order of the Board (HM Secretaries Ltd, Company Secretary, 30 March 2026; typeset, no signature; page image p1) pursuant to SEM Listing Rule 12.14. It states the abridged statements were audited by Nexia Baker and Arenson and authorised for issue by the Board on 30 March 2026, but no auditor's report, opinion, signature or report date is printed.

    Source: Group Audited Condensed Financial Statements for the year ended 31 December 2025 (dated 2026-03-30)

  • 2025, 2024: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'These abridged financial statements have been prepared in line with International Financial Reporting Standards and audited by Nexia Baker and Arenson ... The financial statements have been prepared using the same accounting policies as those used in the statutory financial statements for the year ended 31 December 2024' (p1); 'Copies of the abridged audited financial statements are available free of charge upon request at the Company's registered office' (p1). No auditor's report on the summary is printed; the summary states 'These abridged financial statements have been prepared in line with International Financial Reporting Standards and audited by Nexia Baker and Arenson and were authorised for issue by the Board of Directors on 30 March 2026.' (p1); columns are headed 'Audited 31 December 2025 / Audited 31 December 2024'. Condensed statements of financial position (one line each for non-current assets, current assets, held-for-sale assets, owners' interest, non-current and current liabilities), cash flows (three activity totals and the cash movement), changes in equity (opening, total comprehensive loss, closing), profit or loss and OCI (revenue, operating loss, other income, finance, fair value, associates, tax, OCI as one line; no cost of sales or expense lines) and segment revenue/result, all on p1. No notes.

    Source: Group Audited Condensed Financial Statements for the year ended 31 December 2025 (dated 2026-03-30)

  • Revenue

    MUR 1.16 billion

    1,160,969 MUR thousands · p1

    −7.3% vs 2024

  • Operating profit / (loss)

    −MUR 29.6 million

    (29,625) MUR thousands · p1

    Change not shown.

  • Profit / (loss) for the year

    −MUR 59.8 million

    (59,809) MUR thousands · p1

    Change not shown.

  • Total assets

    MUR 1.65 billion

    1,645,687 MUR thousands · p1

    +6.8% vs 2024

  • Total equity

    Not reported in this filing

  • Cash from operations

    MUR 39.6 million

    39,642 MUR thousands · p1

    Change not shown.

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

Not shown: the 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 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

  • 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. 'These abridged financial statements have been prepared in line with International Financial Reporting Standards and audited by Nexia Baker and Arenson ... The financial statements have been prepared using the same accounting policies as those used in the statutory financial statements for the year ended 31 December 2024' (p1); 'Copies of the abridged audited financial statements are available free of charge upon request at the Company's registered office' (p1). No auditor's report on the summary is printed; the summary states 'These abridged financial statements have been prepared in line with International Financial Reporting Standards and audited by Nexia Baker and Arenson and were authorised for issue by the Board of Directors on 30 March 2026.' (p1); columns are headed 'Audited 31 December 2025 / Audited 31 December 2024'. Condensed statements of financial position (one line each for non-current assets, current assets, held-for-sale assets, owners' interest, non-current and current liabilities), cash flows (three activity totals and the cash movement), changes in equity (opening, total comprehensive loss, closing), profit or loss and OCI (revenue, operating loss, other income, finance, fair value, associates, tax, OCI as one line; no cost of sales or expense lines) and segment revenue/result, all on p1. No notes.

Income statement

Income statement, MUR 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.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Revenue 1,160,969 1,253,060
Operating loss (29,625) (30,361)
Other income1 12,723 23,000
Loss before finance cost2 (16,902) (7,361)
Net finance costs3 (58,721) (58,606)
Fair value adjustment on investment properties4 1,136 2,721
Share of results of associates 21,415 21,585
Loss before taxation (53,072) (41,661)
Income tax (charge)/ credit (6,737) 6,642
Loss for the year (59,809) (35,019)
Other comprehensive profit/(loss) net of tax 57,901 (10,690)
Total comprehensive loss (1,908) (45,709)
Notes and alternative reported figures (4)
  1. “Other income” is an issuer-specific line, not mapped to a shared definition: Printed below the operating loss and above 'Loss before finance cost' (p1).
  2. “Loss before finance cost” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: operating loss plus other income, before net finance costs, fair value adjustments and associates (p1).
  3. “Net finance costs” is an issuer-specific line, not mapped to a shared definition: Printed as one net line (finance income and costs are not shown apart).
  4. “Fair value adjustment on investment properties” is an issuer-specific line, not mapped to a shared definition: Fair value gain on investment properties, printed as one line (p1).

Balance sheet

Balance sheet, MUR 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.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Non-current assets 772,868 745,374
Current assets 829,819 795,270
Assets Classified as Held for Sale1 43,000 –2
Total Assets 1,645,687 1,540,644
Owners' interest 388,309 390,217
Non-current liabilities 349,474 352,852
Current liabilities 907,904 797,575
Total Equity and Liabilities 1,645,687 1,540,644
  1. Printed “–”, read as nil: subtotal_arithmetic: bs.total_assets.
Notes and alternative reported figures (1)
  1. “Assets Classified as Held for Sale” is an issuer-specific line, not mapped to a shared definition: Printed apart from current assets, inside total assets (p1).

Cash flow

Cash flow, MUR 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.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Net cash generated from/(used in)operating activities 39,642 (55,233)
Net cash used in investing activities (27,235) (58,953)
Net cash (used in)/generated from financing activities (85,318) 56,646
Decrease in cash and cash equivalents (72,911) (57,540)
At 1 January (120,173) (57,545)
Effect of Foreign Exchange difference 4,863 (5,088)
At 31 December (188,221) (120,173)

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.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Earnings / (loss) per share (per share)21 (2.72) (1.59)
Shares in issue at year end (shares)3 22,006,418 22,006,418
Notes and alternative reported figures (3)
  1. “Loss per share (Rs/share)”: mapping to a shared definition is uncertain. Printed 'Loss per share (Rs/share)'; basic or diluted is not stated.
  2. Earnings / (loss) per share: printed as “Loss per share (Rs/share)”.
  3. Shares in issue at year end: printed as “Number of ordinary shares”.

Segments

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

Dividends

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

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.

  • Group Audited Condensed Financial Statements for the year ended 31 December 2025

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

    Audit: Nexia Baker and Arenson (named in the summary, p1) (named); no auditor's opinion on the full statements in this document · no signature page in this document

    Final status: One-page communiqué issued by order of the Board (HM Secretaries Ltd, Company Secretary, 30 March 2026; typeset, no signature; page image p1) pursuant to SEM Listing Rule 12.14. It states the abridged statements were audited by Nexia Baker and Arenson and authorised for issue by the Board on 30 March 2026, but no auditor's report, opinion, signature or report date is printed.

    Document date
    30 Mar 2026
    Auditor's report
    date not found in this document
    Board approval
    30 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · MUR thousands (printed “Rs'000”)
    • Cash and cash equivalents are negative at both dates ((188,221); 2024: (120,173), p1): overdrafts exceed cash. Assets classified as held for sale (43,000; 2024 '–') are printed apart from current assets.
    • No auditor's report on the summary is printed; the summary states 'These abridged financial statements have been prepared in line with International Financial Reporting Standards and audited by Nexia Baker and Arenson and were authorised for issue by the Board of Directors on 30 March 2026.' (p1); columns are headed 'Audited 31 December 2025 / Audited 31 December 2024'.
    • Condensed statements of financial position (one line each for non-current assets, current assets, held-for-sale assets, owners' interest, non-current and current liabilities), cash flows (three activity totals and the cash movement), changes in equity (opening, total comprehensive loss, closing), profit or loss and OCI (revenue, operating loss, other income, finance, fair value, associates, tax, OCI as one line; no cost of sales or expense lines) and segment revenue/result, all on p1. No notes.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    b20d98db567a8a3a06f43d634e534135ece7e7b44767c37326faf1114a36390c
    Entity as printed
    The Mauritius Chemical and Fertilizer Industry Limited ('ingenia by MCFI'); 'The Group'
    Exchange copy
    retrieved 2026-10-08T18:03:16Z

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) (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.

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