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Mauritius Cosmetics
On this page
Company details
- Legal name
- Mauritius Cosmetics 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
Abridged statements issued 'For and on behalf of the Board' by St James Secretaries Ltd, Corporate secretary, 31st March 2026 (typeset, no signature; PDF p7) 'pursuant to DEM rule 18 and Securities Act 2005'. No auditor's report on the summary is printed; p7 states the abridged statements 'have been audited by Moore (Mauritius) LLP'. No board approval date is printed.
Source: Mauritius Cosmetics Limited and its subsidiaries — audited abridged financial statements for the financial year ended 31st December 2025 (dated 2026-03-31)
2025, 2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The audited abridged financial statements for the financial year ended 31st December 2025 are in compliance with International Financial Reporting Standards (IFRS) and have been audited by Moore (Mauritius) LLP.' 'The audited abridged financial statements are issued pursuant to DEM rule 18 and Securities Act 2005.' (p7). The summary does not otherwise state its source. No auditor's report on the summary is printed; the summary states 'The audited abridged financial statements for the financial year ended 31st December 2025 are in compliance with International Financial Reporting Standards (IFRS) and have been audited by Moore (Mauritius) LLP.' (p7). Group and Holding Company: condensed statement of financial position (totals only: non-current assets, current assets, equity split, non-current and current liabilities; p1), profit or loss condensed from operating profit (no expense lines; p2), comprehensive income (p3), changes in equity (pp4-5) and cash flows with the three activity totals only (p6). No notes or accounting policies.
Source: Mauritius Cosmetics Limited and its subsidiaries — audited abridged financial statements for the financial year ended 31st December 2025 (dated 2026-03-31)
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Revenue
MUR 667 million
666,736,247 MUR units · p2
+8.5% vs 2024
-
Operating profit / (loss)
MUR 55.3 million
55,276,925 MUR units · p2
−3.1% vs 2024
-
Profit / (loss) for the year
MUR 91.3 million
91,267,598 MUR units · p2
−10.8% vs 2024
-
Total assets
MUR 2.42 billion
2,420,599,304 MUR units · p1
+4.5% vs 2024
-
Total equity
MUR 1.85 billion
1,852,774,784 MUR units · p1
+4.9% vs 2024
-
Cash from operations
−MUR 53.2 million
(53,169,986) MUR units · p6
−189.5% 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 units 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. 'The audited abridged financial statements for the financial year ended 31st December 2025 are in compliance with International Financial Reporting Standards (IFRS) and have been audited by Moore (Mauritius) LLP.' 'The audited abridged financial statements are issued pursuant to DEM rule 18 and Securities Act 2005.' (p7). The summary does not otherwise state its source. No auditor's report on the summary is printed; the summary states 'The audited abridged financial statements for the financial year ended 31st December 2025 are in compliance with International Financial Reporting Standards (IFRS) and have been audited by Moore (Mauritius) LLP.' (p7). Group and Holding Company: condensed statement of financial position (totals only: non-current assets, current assets, equity split, non-current and current liabilities; p1), profit or loss condensed from operating profit (no expense lines; p2), comprehensive income (p3), changes in equity (pp4-5) and cash flows with the three activity totals only (p6). No notes or accounting policies.
Income statement
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Revenue | 666,736,247 | 614,702,577 |
| Operating profit | 55,276,925 | 57,045,584 |
| Other income1 | 3,239,070 | 4,362,336 |
| Non-recurring items2 | 69,317,890 | –3 |
| Provision for impairment / ECL4 | (36,725,604) | Not reported in this filing5 |
| Fair value gain on investment property6 | 20,800,000 | 57,670,700 |
| Associate | 6,689,616 | –3 |
| Jointly controlled entities7 | (501,999) | 2,976,176 |
| Profit before finance costs8 | 118,095,898 | 122,054,796 |
| Finance costs | (20,855,543) | (20,335,381) |
| Profit before taxation | 97,240,355 | 101,719,415 |
| Taxation | (5,972,757) | 607,167 |
| Profit for the year | 91,267,598 | 102,326,582 |
| Other comprehensive income for the year, net of tax | 888,665 | 89,319,000 |
| Total comprehensive income for the year | 92,156,263 | 191,609,797 |
- Printed “-”, read as nil: subtotal_arithmetic: is.native.co_h1ry28fj37hj.profit_before_finance_costs.
Notes and alternative reported figures (7)
- “Other income”: mapping to a shared definition is uncertain. Printed below operating profit, so not part of it.
- “Non-recurring items” is an issuer-specific line, not mapped to a shared definition: Income line below operating profit (nil in 2024); not explained in the summary.
- “Provision for impairment / ECL” is an issuer-specific line, not mapped to a shared definition: Charge below operating profit (no 2024 group amount printed).
- Not reported in this filing: Not printed for 2024: the line 'Provision for impairment / ECL' carries a 2025 amount ((36,725,604)) only; the 2024 column is left blank (p2, checked on the page image).
- “Fair value gain on investment property” is an issuer-specific line, not mapped to a shared definition: Below operating profit.
- “Jointly controlled entities” is an issuer-specific line, not mapped to a shared definition: Below operating profit.
- “Profit before finance costs” is an issuer-specific line, not mapped to a shared definition: Subtotal: operating profit plus the lines below it, before finance costs.
Balance sheet
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Non-current assets | 2,064,324,501 | 1,962,769,940 |
| Current assets | 356,274,803 | 354,430,386 |
| Total assets | 2,420,599,304 | 2,317,200,326 |
| Owners' interest | 1,843,933,555 | 1,765,672,207 |
| Non-controlling interests | 8,841,229 | (53,686) |
| Equity | 1,852,774,784 | 1,765,618,521 |
| Non-current liabilities | 253,387,088 | 210,404,074 |
| Current liabilities | 314,437,432 | 341,177,731 |
| Total liabilities | 567,824,520 | 551,581,805 |
| Total equity and liabilities | 2,420,599,304 | 2,317,200,326 |
Cash flow
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Net cash (used in) / generated from operating activities | (53,169,986) | 59,419,925 |
| Net cash generated from / (used in) investing activities | 50,559,288 | (17,233,496) |
| Net cash used in financing activities | 9,002,581 | (54,909,898) |
| Increase / (decrease) in cash and cash equivalents | 6,391,883 | (12,723,469) |
| At January 1, | (17,344,964) | (4,621,495) |
| At December 31, | (10,953,081) | (17,344,964) |
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.
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Mauritius Cosmetics Limited and its subsidiaries — audited abridged financial statements for the financial year ended 31st December 2025
Year ended 31 December 2025 · Published summary of audited statements (summary) · final status not established
Audit: Moore (Mauritius) LLP (named); no auditor's opinion on the full statements in this document
Final status: Abridged statements issued 'For and on behalf of the Board' by St James Secretaries Ltd, Corporate secretary, 31st March 2026 (typeset, no signature; PDF p7) 'pursuant to DEM rule 18 and Securities Act 2005'. No auditor's report on the summary is printed; p7 states the abridged statements 'have been audited by Moore (Mauritius) LLP'. No board approval date is printed.
- Document date
- 31 Mar 2026
- Auditor's report
- date not recorded
- 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
- consolidated statements · MUR units (printed “Rs.”)
- Group profit for 2024: 102,326,582 on the 'Profit for the year' line (p2; = profit before taxation 101,719,415 plus taxation 607,167) but 102,290,797 as the total of the attribution (owners 102,257,627 plus non-controlling interests 33,170; p2) and as 'Profit for the year' on p3. The statement of changes in equity (p4) shows 102,323,967 to owners and (33,170) to non-controlling interests; p3 shows (33,170) to non-controlling interests. Recorded as printed on p2; checks of profit plus OCI against total comprehensive income for 2024 will not agree.
- Group 'Provision for impairment / ECL' has no 2024 amount printed (blank cell, p2 render); only 2025 is read. 'Net cash used in financing activities' is printed as a positive 9,002,581 for the group in 2025 (p6). Cash and cash equivalents are negative (net overdraft) at both dates (p6).
- The Holding Company's opening 2025 equity is restated (effect of restatement (12,711,486) in other reserves; p5). Not explained in the summary; the group columns show no restatement.
- No auditor's report on the summary is printed; the summary states 'The audited abridged financial statements for the financial year ended 31st December 2025 are in compliance with International Financial Reporting Standards (IFRS) and have been audited by Moore (Mauritius) LLP.' (p7).
- Group and Holding Company: condensed statement of financial position (totals only: non-current assets, current assets, equity split, non-current and current liabilities; p1), profit or loss condensed from operating profit (no expense lines; p2), comprehensive income (p3), changes in equity (pp4-5) and cash flows with the three activity totals only (p6). No notes or accounting policies.
Technical details
- File
- 7 pages, with a text layer
- SHA-256
859172e799cc5230a7a05891100b3fe9c180c41be1464ce2c3e5a3feb98345b3- Entity as printed
- MAURITIUS COSMETICS LIMITED AND ITS SUBSIDIARIES
- Exchange copy
- retrieved 2026-10-08T18:03:13Z
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) (16 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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