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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (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

MPBS

MPBS · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Manufacture de Panneaux Bois du Sud
Listing
MPBS on the Bourse de Tunis, active · ISIN TN0007620016 (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 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
  • Auditor's emphasis of matter. Observations: the auditors draw attention to note IV on tax and social-security audits at the group companies, and to the obligation (article 17 of law 96-112) for subsidiaries CBM, MBS, SPECTRA, ENERGIKA, MOBITECH and HABITAT to take an annual physical inventory of fixed assets and reconcile it with the accounts; 'Notre opinion n'est pas modifiée à l'égard de ce point' (p28).
Full wording and sources

  • Audited financial statements for 2025: final status not established

    Co-auditors' report on the consolidated statements (p27-p29), unqualified with observations, dated Sfax, 29 April 2026, with the two auditors' names typeset (Sleheddine Zahaf; Aida Charfi Ep Loulou) and no signature (name_printed_unsigned, render p29). No board approval date or signature is printed; p1 says the statements are published as they will be submitted to the AGM of 13 June 2026.

    Source: Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés) (dated 2026-04-29)

  • Auditor's emphasis of matter

    Observations: the auditors draw attention to note IV on tax and social-security audits at the group companies, and to the obligation (article 17 of law 96-112) for subsidiaries CBM, MBS, SPECTRA, ENERGIKA, MOBITECH and HABITAT to take an annual physical inventory of fixed assets and reconcile it with the accounts; 'Notre opinion n'est pas modifiée à l'égard de ce point' (p28).

    Source: Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés) (dated 2026-04-29)

  • Revenue

    TND 187 million

    186,917,792.476 TND units · p4

    +15.7% vs 2024

  • Operating profit / (loss)

    TND 16.2 million

    16,211,134.91 TND units · p4

    −1.4% vs 2024

  • Profit / (loss) for the year

    TND 8.02 million

    8,017,761.095 TND units · p4

    −4.1% vs 2024

  • Total assets

    TND 148 million

    147,589,156.783 TND units · p2

    +15.8% vs 2024

  • Total equity

    Not reported in this filing

  • Cash from operations

    TND 3.44 million

    3,439,188.287 TND units · p5

    Change not shown.

Large amounts are rounded for reading (TND 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 TND 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 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Revenus 186,917,792.476 161,553,056.883
Production immoblisée1 87,293.152 66,685.554
Autres produits d'exploitation 366,788.250 972,417.626
Total des produits d'exploitation2 187,371,873.878 162,592,160.063
Variation des stocks des produits finis et des encours (+ ou -)3 (1,202,157.985) 1,702,397.968
Achats de matières et d'approvisionnements consommés4 (142,627,982.912) (123,961,242.425)
Charges de personnel (13,657,186.252) (11,694,234.710)
Dotations aux amortissements et aux provisions5 (3,976,583.778) (3,610,150.340)
Autres charges d'exploitation (9,696,828.041) (8,582,927.688)
Total des charges d'exploitation6 (171,160,738.968) (146,146,157.195)
RESULTAT D'EXPLOITATION 16,211,134.910 16,446,002.868
Produits des placements7 57,814.447 163,174.418
Charges financières nettes8 (5,630,669.004) (4,991,087.035)
Autres gains ordinaires9 367,395.810 209,091.177
Autres pertes ordinaires10 (55,219.853) (479,249.133)
RESULTAT DES ACTIVITES ORDINAIRES AVANT IMPOT 10,950,456.310 11,347,932.295
Impôt sur les bénéfices (2,629,238.636) (2,684,726.410)
RESULTAT NET DES ENTREPRISES INTEGREES11 8,321,217.674 8,663,205.885
Dotations aux amortissements des écarts d'acquisition12 (303,456.579) (303,456.579)
Eléments extraordinaires13 0.000 0.000
RESULTAT NET DE L'ENSEMBLE CONSOLIDE 8,017,761.095 8,359,749.306
Quote-part des intérêts minoritaires14 (44,005.816) (6,133.179)
Notes and alternative reported figures (14)
  1. “Production immoblisée” is an issuer-specific line, not mapped to a shared definition: Note 2: own work capitalised.
  2. “Total des produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  3. “Variation des stocks des produits finis et des encours (+ ou -)” is an issuer-specific line, not mapped to a shared definition: Note 4; printed under charges.
  4. “Achats de matières et d'approvisionnements consommés” is an issuer-specific line, not mapped to a shared definition: Note 5.
  5. “Dotations aux amortissements et aux provisions” is an issuer-specific line, not mapped to a shared definition: Note 7: depreciation, amortisation and provisions in one line.
  6. “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of operating charges.
  7. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Note 9.
  8. “Charges financières nettes”: mapping to a shared definition is uncertain. Net financial charges (p4).
  9. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 11.
  10. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary losses.
  11. “RESULTAT NET DES ENTREPRISES INTEGREES” is an issuer-specific line, not mapped to a shared definition: Printed subtotal before goodwill amortisation.
  12. “Dotations aux amortissements des écarts d'acquisition” is an issuer-specific line, not mapped to a shared definition: Note 13.
  13. “Eléments extraordinaires” is an issuer-specific line, not mapped to a shared definition: Extraordinary items.
  14. “Quote-part des intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority share of the consolidated result (negative: a loss).

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Ecarts d'acquisition1 3,592,428.372 3,895,884.951
S/Total 188,951.740 98,198.648
S/Total 31,995,372.555 28,876,755.138
S/Total2 1,526,813.447 1,094,855.733
Total des actifs immobilisés3 37,303,566.114 33,965,694.470
Autres Actifs non courants4 248,245.271 308,074.790
Total des actifs non courants 37,551,811.385 34,273,769.260
S/Total 50,093,778.418 47,206,870.011
S/Total 50,900,156.793 37,674,956.245
Autres actifs courants5 8,389,290.361 6,674,880.701
Placements et actifs financiers 125,867.800 96,471.137
Liquidités et équivalents de liquidités 528,252.026 1,485,374.096
Total des actifs courants 110,037,345.398 93,138,552.190
Total des actifs 147,589,156.783 127,412,321.450
Capital social 20,668,860.000 20,668,860.000
Primes d'emission 7,105,528.000 7,105,528.000
Subvention d'investissement6 108,379.598 231,463.378
Réserve spéciale de réinvestissement7 1,745,400.000 1,745,400.000
Réserves consolidés8 29,570,620.406 25,095,368.164
Total des capitaux propres consolidés avant Rst de l'exercice9 59,198,788.004 54,846,619.542
Résultat de l'exercice consolidé10 8,061,766.911 8,365,882.485
Total des capitaux propres consolidés avant affectation 67,260,554.915 63,212,502.027
Réserves des minoritaires11 860,580.519 868,485.304
Résultat des minoritaires12 (44,005.816) (6,133.179)
Total des intérêts minoritaires 816,574.703 862,352.125
Emprunts 8,110,706.066 8,094,429.415
Autres passifs non courants13 22,000.000 22,000.000
Provisions14 0.000 0.000
Total des passifs non courants 8,132,706.066 8,116,429.415
Fournisseurs et comptes rattachés 24,551,213.678 22,877,318.822
Autres passifs courants15 13,770,326.380 5,381,308.377
Concours bancaires et autres passifs financier:16 33,057,781.041 26,962,410.684
Total des passifs courants 71,379,321.099 55,221,037.883
Total des passifs 79,512,027.165 63,337,467.298
Total des capitaux propres et des passifs 147,589,156.783 127,412,321.450
Notes and alternative reported figures (16)
  1. “Ecarts d'acquisition” is an issuer-specific line, not mapped to a shared definition: Note 1: goodwill, net.
  2. “S/Total” is an issuer-specific line, not mapped to a shared definition: Note 4: S/Total after provisions.
  3. “Total des actifs immobilisés” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  4. “Autres Actifs non courants” is an issuer-specific line, not mapped to a shared definition: Note 5.
  5. “Autres actifs courants” is an issuer-specific line, not mapped to a shared definition: Note 8.
  6. “Subvention d'investissement” is an issuer-specific line, not mapped to a shared definition: Investment grants in equity.
  7. “Réserve spéciale de réinvestissement” is an issuer-specific line, not mapped to a shared definition: Tax-exempt reinvestment reserve.
  8. “Réserves consolidés” is an issuer-specific line, not mapped to a shared definition: Consolidated reserves.
  9. “Total des capitaux propres consolidés avant Rst de l'exercice” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of equity before the year's result.
  10. “Résultat de l'exercice consolidé” is an issuer-specific line, not mapped to a shared definition: Group share of the year's result, presented in equity.
  11. “Réserves des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests.
  12. “Résultat des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests.
  13. “Autres passifs non courants” is an issuer-specific line, not mapped to a shared definition: Note 14.
  14. “Provisions” is an issuer-specific line, not mapped to a shared definition: Printed 0,000 in both years.
  15. “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 16.
  16. “Concours bancaires et autres passifs financier:” is an issuer-specific line, not mapped to a shared definition: Note 17.

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Résultat net1 8,061,766.912 8,365,882.484
Dotation aux amortissements & provisions2 3,976,583.778 3,610,150.340
Dotations aux amortissements des écarts d'acquisition3 303,456.579 303,456.579
Variation des stocks4 (3,048,858.119) (17,585,558.990)
Variation des créances5 (13,539,614.333) 1,379,587.493
Variation des autres actifs6 (1,598,545.082) (2,076,640.190)
Variation des fournisseurs7 1,512,722.107 3,306,822.840
Variation des autres passifs8 8,246,001.149 1,197,585.192
Plus-value et moins value de cession d'immobilisations9 (209,635.569) 57,824.840
Reprise sur provisions antérieurs10 (40,035.663) (805,656.750)
Régularisation11 9,312.671 5,600.000
Quote-part subvention d'investissement12 (123,083.780) (165,767.779)
Modification comptable13 (66,876.547) (419,881.501)
Quote-part des intérêts minoritaires dans le résultat de l'exercice14 (44,005.816) (6,133.179)
Flux de trésorerie provenant de (affectés à ) l'exploitation 3,439,188.287 (2,832,728.622)
incorporelles15 (6,576,445.141) (7,556,392.180)
Encaissement provenant de la cession d'immobilisations corporelles et16 259,374.227 152,640.000
Décaissement affectés à l'acquisition d'immobilisations financières17 (455,473.381) (66,493.090)
Encaissement provenant de la cession d'immobilisations financières18 18,516.667 12,450.000
Flux de trésorerie provenant de (affectés aux) activités dinvestissement (6,754,027.628) (7,457,795.270)
Encaissement suit à l'émission d'actions19 0.000 1,000.000
Cautions reçues20 0.000 3,000.000
Dividendes versés aux actionnaires de la société mère (3,823,602.940) (2,066,811.200)
Dividendes versés aux minoritaires des sociétés intégrés21 (1,786.200) (1,390.380)
Encaissement provenant des subventions d'investissement22 0.000 0.000
Encaissements provenant des emprunts 6,297,647.770 4,110,553.706
Remboursement d'emprunts (4,213,751.957) (3,251,406.669)
Flux de trésorerie provenant de (affectés aux) activités de financement (1,741,493.327) (1,205,054.543)
VARIATION DE TRESORERIE (5,056,332.668) (11,495,578.435)
Trésorerie au début de l'exercice (16,338,106.845) (4,842,528.410)
Trésorerie à la clôture de l'exercice (21,394,439.513) (16,338,106.845)
Notes and alternative reported figures (22)
  1. “Résultat net” is an issuer-specific line, not mapped to a shared definition: Group share of the result, as printed at the head of the cash-flow statement.
  2. “Dotation aux amortissements & provisions” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  3. “Dotations aux amortissements des écarts d'acquisition” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  4. “Variation des stocks” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  5. “Variation des créances” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  6. “Variation des autres actifs” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  7. “Variation des fournisseurs” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  8. “Variation des autres passifs” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  9. “Plus-value et moins value de cession d'immobilisations” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  10. “Reprise sur provisions antérieurs” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  11. “Régularisation” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  12. “Quote-part subvention d'investissement” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  13. “Modification comptable” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  14. “Quote-part des intérêts minoritaires dans le résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: Operating adjustment.
  15. “incorporelles”: mapping to a shared definition is uncertain. 'Décaissement affectés à l'acquisition d'immobilisations corporelles et incorporelles' (two lines, p5): tangible and intangible in one line.
  16. “Encaissement provenant de la cession d'immobilisations corporelles et”: mapping to a shared definition is uncertain. 'Encaissement provenant de la cession d'immobilisations corporelles et incorporelles' (two lines, p5).
  17. “Décaissement affectés à l'acquisition d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing, note 10.
  18. “Encaissement provenant de la cession d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing, note 11.
  19. “Encaissement suit à l'émission d'actions” is an issuer-specific line, not mapped to a shared definition: Financing, note 12.
  20. “Cautions reçues” is an issuer-specific line, not mapped to a shared definition: Financing.
  21. “Dividendes versés aux minoritaires des sociétés intégrés” is an issuer-specific line, not mapped to a shared definition: Financing, note 14.
  22. “Encaissement provenant des subventions d'investissement” is an issuer-specific line, not mapped to a shared definition: Financing.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Profit / (loss) attributable to shareholders (TND units)1 8,061,766.911 8,365,882.485
Notes and alternative reported figures (1)
  1. Profit / (loss) attributable to shareholders: printed as “RESULTAT NET (PART DU GROUPE)”.

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
31 Dec 2025 Dividends paid (cash flow statement) Dividendes versés aux actionnaires de la société mère (3,823,602.94) TND units Audited financial statements, p5
31 Dec 2024 Dividends paid (cash flow statement) Dividendes versés aux actionnaires de la société mère (2,066,811.2) TND units Audited financial statements, p5

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.

  • Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés)

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: Sleheddine Zahaf and Aida Charfi Ep Loulou (co-commissaires aux comptes), unmodified opinion

    Auditor's sign-off: Sleheddine Zahaf; Aida Charfi Ep Loulou (names typeset, no signature)

    Final status: Co-auditors' report on the consolidated statements (p27-p29), unqualified with observations, dated Sfax, 29 April 2026, with the two auditors' names typeset (Sleheddine Zahaf; Aida Charfi Ep Loulou) and no signature (name_printed_unsigned, render p29). No board approval date or signature is printed; p1 says the statements are published as they will be submitted to the AGM of 13 June 2026.

    Document date
    29 Apr 2026
    Auditor's report
    29 Apr 2026
    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 · TND units (printed “Exprimé en dinars”)
    • The cash-flow statement starts from 'Résultat net' 8 061 766,912 (2024: 8 365 882,484) while the état de résultat prints the group share as 8 061 766,911 (2024: 8 365 882,485) (p4, p5); kept as printed.
    • No total equity including minority interests is printed: group equity (67 260 554,915), minority interests (816 574,703) and total liabilities are presented separately (p3).
    • The état de résultat prints charges, financial charges, other ordinary losses, income tax and goodwill amortisation as positive amounts under their headings (p4); they are recorded negated. The minority share of the result is printed negative (-44 005,816; 2024: -6 133,179), i.e. a minority loss added back to reach the group share.
    • Trésorerie at the close (-21 394 439,513; 2024: -16 338 106,845) is net of bank facilities, against liquidités et équivalents de liquidités of 528 252,026 (2024: 1 485 374,096) on the bilan (p2, p5, note 18 p22).
    Technical details
    File
    29 pages, with a text layer
    SHA-256
    dc95161e639b56cec7c294b88a442db89ce0c1824fb2043ae4a0fe4a9e991c5b
    Entity as printed
    Manufacture de Panneaux Bois du Sud « MPBS » (groupe)
    Exchange copy
    retrieved 2026-10-08T18:06:18Z

Data notes

  • Charges financières nettes — OCR read '5630 669,004'; the page image shows '5 630 669,004'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p4)
  • Placements et actifs financiers — OCR read '96 471, 137'; the page image shows '96 471,137'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p2)
  • Réserve spéciale de réinvestissement — OCR read '1745 400,000'; the page image shows '1 745 400,000'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p3)
  • Réserve spéciale de réinvestissement — OCR read '1745400,000'; the page image shows '1 745 400,000'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p3)
  • Variation des créances — OCR read '- 13 539 614,333'; the page image shows '-13 539 614,333'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p5)
  • Variation des autres actifs — OCR read '- 2 076 640,190'; the page image shows '-2 076 640,190'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p5)
  • Encaissement suit à l'émission d'actions — OCR read '1000,000'; the page image shows '1 000,000'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p5)
  • Cautions reçues — OCR read '3000,000'; the page image shows '3 000,000'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p5)
  • Dividendes versés aux minoritaires des sociétés intégrés — OCR read '- 1786,200'; the page image shows '-1 786,200'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p5)
  • Flux de trésorerie provenant de (affectés aux) activités de financement — OCR read '- 1 205 054,543'; the page image shows '-1 205 054,543'. OCR misgroups this cell (or splits the minus sign from it); the render prints the same digits grouped by thousands. (Etats financiers consolidés - Manufacture de Panneaux Bois du Sud - MPBS (Avis des sociétés), p5)

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (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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