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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

Moroil

No ticker printed · Stock Exchange of Mauritius · Consolidated statements

On this page
Company details
Legal name
Mauritius Oil Refineries 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
30 June

Overview

Year ended 30 June 2026 · 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 FY to 30 Jun 2026 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2026: final status not established

    Condensed audited financial statements issued by Mauritius Oil Refineries Limited pursuant to Listing Rule 12.14 and the Securities Act 2005, 'By order of the Board' (Onelink Ltd, Secretary, September 25, 2026, typeset; PDF p1, page image). The notes state that the financial statements for the year 'have been audited by BDO & Co.', but no auditor's report on the summary is printed and no audit opinion or audit report date is shown.

    Source: Mauritius Oil Refineries Limited Condensed Audited Financial Statements for the year ended June 30, 2026 (dated 2026-09-25)

  • 2026, 2025: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2025. The financial statements for the year ended June 30, 2026, have been audited by BDO & Co.' (note 1, p1). The summary does not say in so many words that it is extracted from them. No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2025. The financial statements for the year ended June 30, 2026, have been audited by BDO & Co.' (note 1, p1) and that the Board 'accepts full responsibility for the accuracy of the information contained in the condensed audited financial statements' (p1). Statements of financial position, profit or loss (headed 'and other comprehensive income' but printing no OCI lines), cash flows (operating, investing and financing totals only), changes in equity and segmental information, Group and Company (p1). Assets and liabilities are condensed to current and non-current lines; no total-liabilities line; the expenses between revenue and operating profit are not printed; finance costs are printed net.

    Source: Mauritius Oil Refineries Limited Condensed Audited Financial Statements for the year ended June 30, 2026 (dated 2026-09-25)

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

    Condensed audited financial statements issued by Mauritius Oil Refineries Limited pursuant to Listing Rule 12.14 and the Securities Act 2005, 'By order of the Board' (Onelink Ltd, Secretary, September 24, 2025, typeset; PDF p1, page image). Note 1 states that the financial statements for the year 'have been audited by Deloitte', but no auditor's report on the summary is printed and no audit opinion or audit report date is shown.

    Source: Mauritius Oil Refineries Limited Condensed Audited Financial Statements as at June 30, 2025 (dated 2025-09-24)

  • 2024: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2024. The financial statements for the year ended June 30, 2025 have been audited by Deloitte.' (note 1, p1). The summary does not say in so many words that it is extracted from them. No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2024. The financial statements for the year ended June 30, 2025 have been audited by Deloitte.' (note 1, p1) and that the Board 'accepts full responsibility for the accuracy of the information contained in the condensed audited financial statements' (p1). Statements of financial position, profit or loss (headed 'and other comprehensive income' but printing no OCI lines), cash flows (operating, investing and financing totals only), changes in equity and segmental information, Group and Company (p1). Assets and liabilities are condensed to current and non-current lines; no total-liabilities line; the expenses between revenue and operating profit are not printed; finance costs are printed net.

    Source: Mauritius Oil Refineries Limited Condensed Audited Financial Statements as at June 30, 2025 (dated 2025-09-24)

  • Revenue

    MUR 1.92 billion

    1,923,648 MUR thousands · p1

    +3.8% vs 2025

  • Operating profit / (loss)

    MUR 137 million

    137,313 MUR thousands · p1

    +31.5% vs 2025

  • Profit / (loss) for the year

    MUR 103 million

    102,597 MUR thousands · p1

    +30.8% vs 2025

  • Total assets

    MUR 1.52 billion

    1,521,778 MUR thousands · p1

    +25.4% vs 2025

  • Total equity

    MUR 638 million

    638,171 MUR thousands · p1

    +12.5% vs 2025

  • Cash from operations

    −MUR 91.3 million

    (91,274) MUR thousands · p1

    −148.3% vs 2025

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 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY to 30 Jun 2025 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2026 filing · source
    • 2026, 2025: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2025. The financial statements for the year ended June 30, 2026, have been audited by BDO & Co.' (note 1, p1). The summary does not say in so many words that it is extracted from them. No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2025. The financial statements for the year ended June 30, 2026, have been audited by BDO & Co.' (note 1, p1) and that the Board 'accepts full responsibility for the accuracy of the information contained in the condensed audited financial statements' (p1). Statements of financial position, profit or loss (headed 'and other comprehensive income' but printing no OCI lines), cash flows (operating, investing and financing totals only), changes in equity and segmental information, Group and Company (p1). Assets and liabilities are condensed to current and non-current lines; no total-liabilities line; the expenses between revenue and operating profit are not printed; finance costs are printed net.
  • FY to 30 Jun 2024 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2025 filing · source
    • Published summary of audited statements for 2025: final status not established. Condensed audited financial statements issued by Mauritius Oil Refineries Limited pursuant to Listing Rule 12.14 and the Securities Act 2005, 'By order of the Board' (Onelink Ltd, Secretary, September 24, 2025, typeset; PDF p1, page image). Note 1 states that the financial statements for the year 'have been audited by Deloitte', but no auditor's report on the summary is printed and no audit opinion or audit report date is shown.
    • 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2024. The financial statements for the year ended June 30, 2025 have been audited by Deloitte.' (note 1, p1). The summary does not say in so many words that it is extracted from them. No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2024. The financial statements for the year ended June 30, 2025 have been audited by Deloitte.' (note 1, p1) and that the Board 'accepts full responsibility for the accuracy of the information contained in the condensed audited financial statements' (p1). Statements of financial position, profit or loss (headed 'and other comprehensive income' but printing no OCI lines), cash flows (operating, investing and financing totals only), changes in equity and segmental information, Group and Company (p1). Assets and liabilities are condensed to current and non-current lines; no total-liabilities line; the expenses between revenue and operating profit are not printed; finance costs are printed net.

Income statement

Income statement, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitationsFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Revenue 1,923,648 1,852,716 1,627,321
Operating profit 137,313 104,444 104,232
Fair value gain on revaluation of investment properties1 1,578 3,000 487
Investment and other income2 199 6,366 9,829
Net finance costs3 (32,844) (26,946) (29,272)
Share of result of associate 6,316 1,855 7,898
Profit before taxation 112,562 88,719 93,174
Income tax (9,965) (10,272) (8,861)
Profit for the year 102,597 78,447 84,313
Non-controlling interests4 3,309 4,019 3,632
Other comprehensive income for the year5 13,139 (4,488) 57,152
Total comprehensive income for the year 115,736 73,959 141,465
Notes and alternative reported figures (5)
  1. “Fair value gain on revaluation of investment properties” is an issuer-specific line, not mapped to a shared definition: Printed below operating profit.
  2. “Investment and other income” is an issuer-specific line, not mapped to a shared definition: Printed below operating profit.
  3. “Net finance costs”: mapping to a shared definition is uncertain. Printed 'Net finance costs': finance income and costs net, not split in the summary.
  4. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit.
  5. Printed under different labels across filings: “Other comprehensive income for the year”; “Other comprehensive loss for the year”.

Balance sheet

Balance sheet, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitationsFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Non-current assets 683,131 648,095 624,412
Current assets 838,647 565,857 638,158
Total assets 1,521,778 1,213,952 1,262,570
Owner's interest 612,203 545,546 517,369
Non-controlling interests 25,968 21,487 19,972
Total equity and reserves 638,171 567,033 537,341
Non-current liabilities 255,860 287,663 243,649
Current liabilities 627,747 359,256 481,580
Total equity and liabilities 1,521,778 1,213,952 1,262,570

Cash flow

Cash flow, MUR thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitationsFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Net cash (used in)/generated from operating activities1 (91,274) 189,0822 168,271
Net cash used in investing activities (64,880) (45,022) (47,604)
Net cash generated from/(used in) financing activities3 39,734 (131,725) (148,570)
Net (decrease)/increase in cash and cash equivalents4 (116,420) 12,3355 (27,903)
At July 1, (29,827) (41,918) (14,015)
Effect of foreign exchange rate changes (7,173) (244) Not reported in this filing6
At June 30, (153,420) (29,827) (41,918)
Notes and alternative reported figures (6)
  1. Printed under different labels across filings: “Net cash (used in)/generated from operating activities”; “Net cash generated from operating activities”.
  2. Published summary of audited statements dated 2025-09-24 prints 188,838 (thousands, p1) for this line and year.
  3. Printed under different labels across filings: “Net cash generated from/(used in) financing activities”; “Net cash used in financing activities”.
  4. Printed under different labels across filings: “Net (decrease)/increase in cash and cash equivalents”; “Net decrease in cash and cash equivalents”.
  5. Published summary of audited statements dated 2025-09-24 prints 12,091 (thousands, p1) for this line and year.
  6. Not reported in this filing: Not printed in the summary publication.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitationsFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Earnings / (loss) per share (per share)21 2.98 2.24 2.42
Profit / (loss) attributable to shareholders (MUR thousands)3 99,288 74,428 80,681
Shares in issue at year end (shares)54 33,280 thousand 33,280 thousand 33,280 thousand
Notes and alternative reported figures (5)
  1. “Earnings per share - basic Rs.”: mapping to a shared definition is uncertain. Printed 'Earnings per share - basic'; no diluted figure is printed.
  2. Earnings / (loss) per share: printed as “Earnings per share - basic Rs.”.
  3. Profit / (loss) attributable to shareholders: printed as “Owners of the parent”.
  4. Printed under different labels across filings: “Number of ordinary shares ('000)”; “Number of ordinary shares (000)”.
  5. Shares in issue at year end: printed as “Number of ordinary shares ('000)”.

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
30 Jun 2026 Dividend declared per share, as printed in a statement Dividend per share Rs.Printed 'Dividend per share Rs.' beneath the statement of financial position; the dividend note says total dividends for the year were Rs 1.30 per share (interim Re 0.50 paid December 2025, final Re 0.80 paid June 2026). 1.30 MUR per share Summary statements, p1
30 Jun 2025 Dividend declared per share, as printed in a statement Dividend per share Rs.Printed 'Dividend per share Rs.' beneath the statement of financial position; the dividend note says total dividends for the year were Rs 1.30 per share (interim Re 0.50 paid December 2025, final Re 0.80 paid June 2026). 1.30 MUR per share Summary statements, p1
30 Jun 2025 Dividend declared per share, as printed in a statement Dividend per share Rs.Printed 'Dividend per share Rs.' beneath the statement of financial position; note 4 says an interim dividend of Rs. 0.50 per share was paid in December 2024 and a final dividend of Rs. 0.80 per share in June 2025. 1.30 MUR per share Summary statements, p1
30 Jun 2024 Dividend declared per share, as printed in a statement Dividend per share Rs.Printed 'Dividend per share Rs.' beneath the statement of financial position; note 4 says an interim dividend of Rs. 0.50 per share was paid in December 2024 and a final dividend of Rs. 0.80 per share in June 2025. 1.30 MUR per share Summary statements, p1

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.

  • Mauritius Oil Refineries Limited Condensed Audited Financial Statements for the year ended June 30, 2026

    Year ended 30 June 2026 · Published summary of audited statements (summary) · final status not established

    Audit: BDO & Co. (named as auditor of the underlying financial statements; no report printed) (named); no auditor's opinion on the full statements in this document

    Final status: Condensed audited financial statements issued by Mauritius Oil Refineries Limited pursuant to Listing Rule 12.14 and the Securities Act 2005, 'By order of the Board' (Onelink Ltd, Secretary, September 25, 2026, typeset; PDF p1, page image). The notes state that the financial statements for the year 'have been audited by BDO & Co.', but no auditor's report on the summary is printed and no audit opinion or audit report date is shown.

    Document date
    25 Sep 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 FY to 30 Jun 2026, FY to 30 Jun 2025
    Basis
    consolidated statements · MUR thousands (printed “Rs'000”)
    • Cash and cash equivalents in the statement of cash flows are negative at both dates ((153,420); 2025: (29,827) thousand, Group): net of bank overdrafts; no cash line is printed on the condensed statement of financial position.
    • Other comprehensive income (13,139; 2025: (4,488) thousand) and total comprehensive income (115,736; 2025: 73,959) are printed only in the Group statement of changes in equity, 'Total equity' column (p1).
    • No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2025. The financial statements for the year ended June 30, 2026, have been audited by BDO & Co.' (note 1, p1) and that the Board 'accepts full responsibility for the accuracy of the information contained in the condensed audited financial statements' (p1).
    • Statements of financial position, profit or loss (headed 'and other comprehensive income' but printing no OCI lines), cash flows (operating, investing and financing totals only), changes in equity and segmental information, Group and Company (p1). Assets and liabilities are condensed to current and non-current lines; no total-liabilities line; the expenses between revenue and operating profit are not printed; finance costs are printed net.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    3f4146f060d890cd426294bcced6f3a871a8fcf9655d276fe4ab6e43f35013fc
    Entity as printed
    Mauritius Oil Refineries Limited
    Exchange copy
    retrieved 2026-10-08T18:34:00Z

  • Mauritius Oil Refineries Limited Condensed Audited Financial Statements as at June 30, 2025

    Year ended 30 June 2025 · Published summary of audited statements (summary) · final status not established

    Audit: Deloitte (named as auditor of the underlying financial statements; no report printed) (named); no auditor's opinion on the full statements in this document

    Final status: Condensed audited financial statements issued by Mauritius Oil Refineries Limited pursuant to Listing Rule 12.14 and the Securities Act 2005, 'By order of the Board' (Onelink Ltd, Secretary, September 24, 2025, typeset; PDF p1, page image). Note 1 states that the financial statements for the year 'have been audited by Deloitte', but no auditor's report on the summary is printed and no audit opinion or audit report date is shown.

    Document date
    24 Sep 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 FY to 30 Jun 2024
    Basis
    consolidated statements · MUR thousands (printed “Rs'000”)
    • The segmental information prints Group total assets at June 30, 2025 of 1,238,135 against 1,213,952 in the statement of financial position (the June 30, 2024 figures agree at 1,262,570); note 2 gives the Group profit after tax as 'Rs 78.9M' against 78,447 thousand in the income statement (p1). Kept as printed.
    • Cash and cash equivalents in the statement of cash flows are negative at both dates ((29,827); 2024: (41,918) thousand, Group): net of bank overdrafts; no cash line is printed on the condensed statement of financial position. The change in cash is labelled 'Net decrease' for both years although 2025 is an increase.
    • Other comprehensive income ((4,488); 2024: 57,152 thousand) and total comprehensive income (73,959; 2024: 141,465) are printed only in the Group statement of changes in equity, 'Total equity' column (p1).
    • No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements have been prepared using the same accounting policies as the audited financial statements for the year ended June 30, 2024. The financial statements for the year ended June 30, 2025 have been audited by Deloitte.' (note 1, p1) and that the Board 'accepts full responsibility for the accuracy of the information contained in the condensed audited financial statements' (p1).
    • Statements of financial position, profit or loss (headed 'and other comprehensive income' but printing no OCI lines), cash flows (operating, investing and financing totals only), changes in equity and segmental information, Group and Company (p1). Assets and liabilities are condensed to current and non-current lines; no total-liabilities line; the expenses between revenue and operating profit are not printed; finance costs are printed net.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    837801b726a6b2fa1d4a015eaac2c573b596317e33046dc2d355ecccfecb9cfc
    Entity as printed
    Mauritius Oil Refineries Limited
    Issuer copy
    retrieved 2026-10-08T19:14:03Z

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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