Morning Light

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 abridged audited financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the company which have been prepared in accordance with the Mauritius Companies Act 2001 and the Financial Reporting Act 2004 and comply with IFRS Accounting Standards' (p1) No auditor's report on the summary is printed; the summary states 'The abridged audited financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the company ... The independent auditor's report to financial statements is unmodified.' and 'These abridged audited financial statements are issued pursuant to DEM Rule 18. The Board of Directors of Morning Light Co. Ltd accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements.' (p1) Statement of financial position, statement of profit or loss and other comprehensive income, statement of cash flows and statement of changes in equity (p1), company only. Condensed lines: non-current and current assets and liabilities are single lines; no total liabilities line; the income statement prints revenue, operating profit, finance costs, tax and OCI only (no cost lines); the cash-flow statement prints the three activity totals, foreign exchange gains and opening and closing cash only.

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.

• MORNING LIGHT CO. LTD ABRIDGED AUDITED 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: Auditor not stated (named); no auditor's opinion on the full statements in this document

  • Original PDF — Uganda Securities Exchange (stockexchangeofmauritius.com)

  Final status: Abridged audited financial statements issued by Morning Light Co. Ltd pursuant to DEM Rule 18, 'By Order of the Board' (Gamma Corporate Services Ltd, Company Secretary, 18 March 2026, typeset; PDF p1). The publication says the independent auditor's report on the full financial statements is unmodified, but no auditor's report on the summary is printed, the auditor is not named and no audit report date or board approval date is shown.

  Document date

  18 Mar 2026

  Published

  20 Mar 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 FY2025, FY2024

  Basis

  company statements · MUR units (printed “Rs”)

  • The page prints the statements in two columns side by side; the plain text layer runs the cells out of row order. The page was re-read by word position from its own text layer ('text_cells'), which matches the render (p1).
  • No auditor's report on the summary is printed; the summary states 'The abridged audited financial statements for the year ended 31 December 2025 have been extracted from the annual financial statements of the company ... The independent auditor's report to financial statements is unmodified.' and 'These abridged audited financial statements are issued pursuant to DEM Rule 18. The Board of Directors of Morning Light Co. Ltd accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements.' (p1)
  • Statement of financial position, statement of profit or loss and other comprehensive income, statement of cash flows and statement of changes in equity (p1), company only. Condensed lines: non-current and current assets and liabilities are single lines; no total liabilities line; the income statement prints revenue, operating profit, finance costs, tax and OCI only (no cost lines); the cash-flow statement prints the three activity totals, foreign exchange gains and opening and closing cash only.
  Technical details

  File

  1 pages, with a text layer

  SHA-256

  d9f5cbcb6fb6a26d1ae2cbf7b117208254a15e1ee7267c67765e23a140755294

  Entity as printed

  MORNING LIGHT CO. LTD (BRN: C07013540)

  Exchange copy

  retrieved 2026-10-08T23:00:19Z

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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