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
Mauritius Secondary Industries
On this page
Company details
- Legal name
- The Mauritius Secondary Industries 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 statements published by the Board of The Mauritius Secondary Industries Limited ('The Board of Directors accepts the full responsibility for the accuracy of the information contained in this report', p2), issued 'By order of the Board' by Swaleh Ramjane FCIS MCIT, Secretary, dated 30 September 2026 (typeset, no signature; page image p2). No auditor's report on the summary is printed; the notes state the condensed statements are audited by ECOVIS (MAURITIUS) (p2). No board approval date is printed.
Source: Condensed Audited Financial Statements for the year ended 30 June 2026 (dated 2026-09-30)
2026, 2025: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. The summary does not state its source. It is titled 'Condensed Audited Financial Statements for the year ended 30 June 2026' and states 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS)' (p1-p2). No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRS).' (p2). Column headings read 'Audited' (p1). Condensed statement of financial position (one line each for non-current assets, current assets, equity holders' interest, non-current and current liabilities), condensed statement of profit or loss and OCI (revenue, operating profit, other income, finance cost, tax; no expense lines between revenue and operating profit), condensed statement of cash flows (three activity totals and cash movement) (p1) and statement of changes in equity (p2). No notes, no total liabilities, no diluted EPS.
Source: Condensed Audited Financial Statements for the year ended 30 June 2026 (dated 2026-09-30)
-
Revenue
MUR 13.4 million
13,381,615 MUR units · p1
+13.5% vs 2025
-
Operating profit / (loss)
MUR 4.28 million
4,275,383 MUR units · p1
+17.0% vs 2025
-
Profit / (loss) for the year
MUR 4.27 million
4,271,018 MUR units · p1
−6.6% vs 2025
-
Total assets
MUR 109 million
108,810,249 MUR units · p1
+13.3% vs 2025
-
Total equity
MUR 95.1 million
95,104,154 MUR units · p1
+4.0% vs 2025
-
Cash from operations
MUR 6.43 million
6,429,062 MUR units · p1
+57.9% 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 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
- 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 summary does not state its source. It is titled 'Condensed Audited Financial Statements for the year ended 30 June 2026' and states 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS)' (p1-p2). No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRS).' (p2). Column headings read 'Audited' (p1). Condensed statement of financial position (one line each for non-current assets, current assets, equity holders' interest, non-current and current liabilities), condensed statement of profit or loss and OCI (revenue, operating profit, other income, finance cost, tax; no expense lines between revenue and operating profit), condensed statement of cash flows (three activity totals and cash movement) (p1) and statement of changes in equity (p2). No notes, no total liabilities, no diluted EPS.
Income statement
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Revenue | 13,381,615 | 11,793,912 |
| Operating profit | 4,275,383 | 3,653,707 |
| Other income1 | 761,254 | 2,131,448 |
| Finance cost | (30,432) | (84,816) |
| Profit before taxation | 5,006,205 | 5,700,339 |
| Tax expense | (735,187) | (1,129,847) |
| Profit for the year | 4,271,018 | 4,570,492 |
| Fair value gain on investments in equity instruments designated at fair value through other comprehensive income2 | 204,480 | 184,588 |
| Total comprehensive income for the year | 4,475,498 | 4,755,080 |
Notes and alternative reported figures (2)
- “Other income”: mapping to a shared definition is uncertain. 'Other income' printed below operating profit, between it and finance cost.
- “Fair value gain on investments in equity instruments designated at fair value through other comprehensive income”: mapping to a shared definition is uncertain. The only other comprehensive income line printed; no OCI total is printed (the heading 'Other comprehensive income for the year:-' carries dashes in both columns).
Balance sheet
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Non-current assets | 93,225,589 | 81,872,506 |
| Current assets | 15,584,660 | 14,147,840 |
| Total Assets | 108,810,249 | 96,020,346 |
| Equity holders' interest | 95,104,154 | 91,428,656 |
| Non-current liabilities | 9,277,429 | 1,044,253 |
| Current liabilities | 4,428,666 | 3,547,437 |
| Total Equity and Liabilities | 108,810,249 | 96,020,346 |
Cash flow
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Net cash generated from operating activities | 6,429,062 | 4,071,977 |
| Net cash used in investing activities | (4,123,532) | (1,845,300) |
| Net cash used in financing activities | –1 | (800,000) |
| Net increase in cash and cash equivalents | 2,305,530 | 1,426,677 |
| Cash and cash equivalents at 1 July | 867,752 | (558,925) |
| Cash and cash equivalents at 30 June | 3,173,282 | 867,752 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
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 2026 | Dividends paid per share during the period (whatever period they relate to) | Dividend per share RsPrinted below the statement of financial position as 'Dividend per share Rs 1.00 (2025: 1.00)' without saying declared or paid; equals the dividends of Rs 800,000 recognised in each year in the statement of changes in equity (p2) over 800,000 shares. |
1.00 | MUR per share | Summary statements, p1 |
| 30 Jun 2025 | Dividends paid per share during the period (whatever period they relate to) | Dividend per share RsPrinted below the statement of financial position as 'Dividend per share Rs 1.00 (2025: 1.00)' without saying declared or paid; equals the dividends of Rs 800,000 recognised in each year in the statement of changes in equity (p2) over 800,000 shares. |
1.00 | 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.
-
Condensed Audited Financial Statements for the year ended 30 June 2026
Year ended 30 June 2026 · Published summary of audited statements (summary) · final status not established
Audit: ECOVIS (MAURITIUS) (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Condensed statements published by the Board of The Mauritius Secondary Industries Limited ('The Board of Directors accepts the full responsibility for the accuracy of the information contained in this report', p2), issued 'By order of the Board' by Swaleh Ramjane FCIS MCIT, Secretary, dated 30 September 2026 (typeset, no signature; page image p2). No auditor's report on the summary is printed; the notes state the condensed statements are audited by ECOVIS (MAURITIUS) (p2). No board approval date is printed.
- Document date
- 30 Sep 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 FY to 30 Jun 2026, FY to 30 Jun 2025
- Basis
- company statements · MUR units (printed “Rs”)
- Printed 'THE MAURITIUS SECONDARY INDUSTRIES LIMITED' (p1, p2); the directory name is 'MAURITIUS SECONDARY INDUSTRIES LIMITED' (exchange listing 'MTIUS SEC. IND.'). Same name apart from the leading 'The'; the file is published by the Stock Exchange of Mauritius under the issuer. No registration number is printed.
- Statement of changes in equity, year to June 2025 (p2): total comprehensive income is split 4,501,052 retained earnings and 254,028 fair value reserve, against profit for the year 4,570,492 and fair value gain 184,588 in the statement of profit or loss (p1); the total 4,755,080 agrees. Kept as printed. The 2026 transfer row is labelled 'Transfer from retained earnings to revaluation reserve' but adds 40,092 to retained earnings and deducts it from the fair value reserve.
- The closing paragraph refers to 'Copies of these condensed unaudited financial statements' (p2), while the title, column headings and notes describe them as audited (p1-p2). Kept as printed.
- Cash and cash equivalents at 1 July 2024 are printed negative ((558,925), p1), implying they are net of bank overdrafts; no reconciliation is printed. Amounts are in rupees (Rs), not thousands: net assets per share 118.88 = 95,104,154 / 800,000 shares.
- No auditor's report on the summary is printed; the summary states that 'The condensed audited financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRS).' (p2). Column headings read 'Audited' (p1).
- Condensed statement of financial position (one line each for non-current assets, current assets, equity holders' interest, non-current and current liabilities), condensed statement of profit or loss and OCI (revenue, operating profit, other income, finance cost, tax; no expense lines between revenue and operating profit), condensed statement of cash flows (three activity totals and cash movement) (p1) and statement of changes in equity (p2). No notes, no total liabilities, no diluted EPS.
Technical details
- File
- 2 pages, with a text layer
- SHA-256
fa43d48770a4913e7fd336a34c9641d8009e622625c9889f634d40d9e8fd9721- Entity as printed
- THE MAURITIUS SECONDARY INDUSTRIES LIMITED
- Exchange copy
- retrieved 2026-10-08T18:35:29Z
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.
Download
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.