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Nictus Holdings
On this page
Company details
- Legal name
- Nictus Holdings Limited
- Listing
- NHL on the Namibian Stock Exchange, active (observed 2026-10-06)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 30 June
Overview
Year ended 30 June 2026 · annual report, signed / final · source
Source and wording notes
Published summary of audited statements for 2025: final status not established
Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2025 were audited by BDO Namibia and that their unqualified audit opinion is available for inspection at the registered office (PDF p11). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements (PDF p6), with no date. No approval date, signature or publication date is printed.
Source: Nictus Holdings Summarised Annual Financial Statements 2025 (undated)
2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged summarised annual financial statements have been prepared in accordance with the recognition and measurement requirements of IFRS Accounting Standards ... The condensed annual financial statements should be read in conjunction with the consolidated annual financial statements for the year ended 30 June 2025' (note 1, p11); 'the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2025' (note 3, p11) No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2025 have been audited by BDO Namibia, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p11); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2025.' (note 3, p11). Condensed consolidated statement of financial position, of profit or loss and other comprehensive income, of changes in equity (not transcribed) and of cash flow, with selected notes (basis of preparation, business combinations, EPS, revenue, financial instruments). No separate company statements; no segment report transcribed.
Source: Nictus Holdings Summarised Annual Financial Statements 2025 (undated)
Published summary of audited statements for 2024: final status not established
Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2024 were audited by SGA Chartered Accountants and Auditors and that their unqualified audit opinion is available for inspection at the registered office (PDF p28). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements for the year ending 30 June 2024 (PDF p17), with no date. No approval date, signature or publication date is printed for the statements.
Source: Nictus Holdings Limited Summarised Annual Financial Statements (Integrated Annual Report 2024) (undated)
2023: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged summarised annual financial statements have been prepared in accordance with the recognition and measurement requirements of International Financial Reporting Standard ... The condensed annual financial statements should be read in conjunction with the consolidated annual financial statements for the year ended 30 June 2024' (note 1, p28); 'the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2024' (note 3, p28) No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2024 have been audited by SGA Chartered Accountants and Auditors, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p28); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2024.' (note 3, p28). Condensed consolidated statement of financial position (2024, 2023 restated and 2022 restated columns), of profit or loss and other comprehensive income, of changes in equity (not transcribed) and of cash flows, with selected notes (basis of preparation, IFRS 17 transition, insurance contract liability, EPS, dividends). Group columns only; no separate company statements.
Source: Nictus Holdings Limited Summarised Annual Financial Statements (Integrated Annual Report 2024) (undated)
Published summary of audited statements for 2023: final status not established
Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2023 were audited by SGA Chartered Accountants and Auditors and that their unqualified audit opinion is available for inspection at the registered office (PDF p24). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements for the period ending 30 June 2023 (PDF p17), with no date. No approval date, signature or publication date is printed for the statements.
Source: Nictus Holdings Limited Consolidated Summarised Annual Financial Statements 2023 (undated)
2022: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged summarised annual financial statements have been prepared in accordance with the recognition and measurement requirements of International Financial Reporting Standard ... The condensed annual financial statements should be read in conjunction with the consolidated annual financial statements for the year ended 30 June 2023' (note 1, p24); 'the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2023' (note 3, p24) No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2023 have been audited by SGA Chartered Accountants and Auditors, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p24); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2023.' (note 3, p24). Condensed consolidated statements of financial position, profit or loss and other comprehensive income, changes in equity (not transcribed) and cash flows (pp20-23), with notes (basis of preparation, directors' responsibility, audit statement, share information, segments, fair values, dividends; pp24-28). Group only; no separate company statements.
Source: Nictus Holdings Limited Consolidated Summarised Annual Financial Statements 2023 (undated)
FY to 30 Jun 2024 figures come from a published summary of audited statements (summary), final status not established; FY to 30 Jun 2023 figures come from a published summary of audited statements (summary), final status not established; FY to 30 Jun 2022 figures come from a published summary of audited statements (summary), final status not established — see the column notes.
-
Insurance revenue (IFRS 17)
NAD 54.8 million
54,750 NAD thousands · p23
−6.9% vs 2025
IFRS 17 insurance revenue, as printed: not gross written premiums.
-
Insurance service result
NAD 31.4 million
31,412 NAD thousands · p23
+9.8% vs 2025
-
Profit / (loss) for the year
NAD 70.0 million
69,998 NAD thousands · p23
+18.9% vs 2025
-
Total assets
NAD 3.30 billion
3,295,806 NAD thousands · p23
+25.9% vs 2025
-
Insurance contract liabilities
NAD 2.56 billion
2,564,867 NAD thousands · p23
+26.4% vs 2025
-
Total equity
NAD 397 million
397,226 NAD thousands · p23
+16.6% vs 2025
Large amounts are rounded for reading (NAD 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 NAD 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 — annual report, signed / final; reported for the year · source
- FY to 30 Jun 2025 — annual report, signed / final; comparative in the FY to 30 Jun 2026 filing · source
- 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. Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2025 were audited by BDO Namibia and that their unqualified audit opinion is available for inspection at the registered office (PDF p11). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements (PDF p6), with no date. No approval date, signature or publication date is printed.
- 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged summarised annual financial statements have been prepared in accordance with the recognition and measurement requirements of IFRS Accounting Standards ... The condensed annual financial statements should be read in conjunction with the consolidated annual financial statements for the year ended 30 June 2025' (note 1, p11); 'the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2025' (note 3, p11) No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2025 have been audited by BDO Namibia, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p11); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2025.' (note 3, p11). Condensed consolidated statement of financial position, of profit or loss and other comprehensive income, of changes in equity (not transcribed) and of cash flow, with selected notes (basis of preparation, business combinations, EPS, revenue, financial instruments). No separate company statements; no segment report transcribed.
- FY to 30 Jun 2023 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2024 filing · source
- Published summary of audited statements for 2024: final status not established. Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2024 were audited by SGA Chartered Accountants and Auditors and that their unqualified audit opinion is available for inspection at the registered office (PDF p28). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements for the year ending 30 June 2024 (PDF p17), with no date. No approval date, signature or publication date is printed for the statements.
- 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged summarised annual financial statements have been prepared in accordance with the recognition and measurement requirements of International Financial Reporting Standard ... The condensed annual financial statements should be read in conjunction with the consolidated annual financial statements for the year ended 30 June 2024' (note 1, p28); 'the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2024' (note 3, p28) No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2024 have been audited by SGA Chartered Accountants and Auditors, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p28); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2024.' (note 3, p28). Condensed consolidated statement of financial position (2024, 2023 restated and 2022 restated columns), of profit or loss and other comprehensive income, of changes in equity (not transcribed) and of cash flows, with selected notes (basis of preparation, IFRS 17 transition, insurance contract liability, EPS, dividends). Group columns only; no separate company statements.
- FY to 30 Jun 2022 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2023 filing · source
- Published summary of audited statements for 2023: final status not established. Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2023 were audited by SGA Chartered Accountants and Auditors and that their unqualified audit opinion is available for inspection at the registered office (PDF p24). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements for the period ending 30 June 2023 (PDF p17), with no date. No approval date, signature or publication date is printed for the statements.
- 2022: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged summarised annual financial statements have been prepared in accordance with the recognition and measurement requirements of International Financial Reporting Standard ... The condensed annual financial statements should be read in conjunction with the consolidated annual financial statements for the year ended 30 June 2023' (note 1, p24); 'the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2023' (note 3, p24) No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2023 have been audited by SGA Chartered Accountants and Auditors, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p24); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2023.' (note 3, p24). Condensed consolidated statements of financial position, profit or loss and other comprehensive income, changes in equity (not transcribed) and cash flows (pp20-23), with notes (basis of preparation, directors' responsibility, audit statement, share information, segments, fair values, dividends; pp24-28). Group only; no separate company statements.
Income statement
| Line (as printed) | FY to 30 Jun 2026Annual reportreported for the year | FY to 30 Jun 2025Annual reportcomparative in FY to 30 Jun 2026 filing | FY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations | FY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations | FY to 30 Jun 2022Published summary of audited statements (summary)comparative in FY to 30 Jun 2023 filingsource limitations |
|---|---|---|---|---|---|
| Revenue1 | 1,148,165 | 977,178 | Not reported in this filing2 | Not reported in this filing3 | Not reported in this filing4 |
| Effective interest income | 23,896 | 39,325 | Not reported in this filing2 | Not reported in this filing3 | Not reported in this filing4 |
| Total revenue5 | 1,172,061 | 1,016,503 | 950,199 | 872,3276 | 920,865 |
| Cost of sales | (901,002) | (760,811) | (726,961) | (692,392)7 | (649,015) |
| Gross profit | 271,059 | 255,692 | 223,238 | 179,9358 | 271,850 |
| Insurance service result | 31,412 | 28,610 | 60,747 | (20,165) | Not reported in this filing9 |
| Insurance revenue | 54,750 | 58,790 | 54,041 | Not reported in this filing10 | Not reported in this filing9 |
| Insurance service expenses | (22,432) | (29,330) | (29,077) | Not reported in this filing10 | Not reported in this filing9 |
| Net expenses from reinsurance contract held | (906) | (850) | 35,783 | Not reported in this filing10 | Not reported in this filing9 |
| Net insurance finance expenses11 | (122,074) | (96,121) | (62,047) | (29,207) | Not reported in this filing9 |
| No claim bonus charge to profit or loss12 | (243,871) | (193,025) | (145,444) | Not reported in this filing13 | Not reported in this filing9 |
| Finance income earned from secured advances14 | 121,797 | 96,904 | 83,397 | Not reported in this filing13 | Not reported in this filing9 |
| Investment income from operations15 | 135,542 | 97,262 | 63,601 | 36,519 | 24,919 |
| Other operating income | 17,537 | 16,363 | 13,416 | 11,24816 | 25,446 |
| Operating gains / (losses)1718 | 162 | 1,384 | 2,595 | (43) | (9,674) |
| Interest income reinsurance19 | 14,311 | 12,435 | (19,135) | Not reported in this filing20 | Not reported in this filing9 |
| Administrative expenses | (65,510) | (61,145) | Not reported in this filing21 | Not reported in this filing2322 | (52,675) |
| Operating expenses24 | (208,915) | (178,367)25 | (206,163) | (181,154) | Not reported in this filing26 |
| Operating profit | 73,524 | 76,113 | 76,252 | 46,48227 | 55,547 |
| Investment income28 | 5,009 | 3,601 | 3,114 | 3,130 | 2,657 |
| Finance costs | (7,266) | (5,654) | (7,449) | (6,627) | (6,778) |
| Profit before taxation | 71,267 | 74,060 | 71,917 | 42,98529 | 51,426 |
| Taxation | (1,269) | (15,210) | (14,844) | (4,230)30 | (8,592) |
| Profit for the year | 69,998 | 58,850 | 57,073 | 38,75531 | 42,834 |
| Gains on property revaluation32 | –33 | 20,037 | 24,706 | –33 | Not reported in this filing34 |
| Tax effect of tax rate change35 | 424 | –33 | Not reported in this filing36 | Not reported in this filing37 | Not reported in this filing38 |
| Taxation relating to property revaluation39 | –33 | (670) | (7,906) | –33 | Not reported in this filing34 |
| Total items that will not be reclassified to profit or loss40 | 424 | 19,367 | 16,800 | –41 | Not reported in this filing42 |
| Exchange differences on translating foreign operations43 | (891) | (268) | –41 | Not reported in this filing44 | Not reported in this filing45 |
| Other comprehensive income for the year net of taxation | (467) | 19,099 | 16,800 | –46 | (12,196) |
| Total comprehensive income for the year | 69,531 | 77,949 | 73,873 | 38,75531 | 30,638 |
| Fair value adjustment reinsurance47 | Not reported in this filing48 | Not reported in this filing49 | Not reported in this filing5150 | 49,349 | Not reported in this filing9 |
| Operating expenses52 | Not reported in this filing53 | Not reported in this filing54 | Not reported in this filing21 | Not reported in this filing2355 | (204,319) |
| Revaluation and impairment of land and buildings, net of taxation56 | Not reported in this filing57 | Not reported in this filing58 | Not reported in this filing59 | Not reported in this filing6160 | (12,196) |
- Printed “-”, read as nil: subtotal_arithmetic: is.native.co_rh6bss7kf0gd.oci_not_reclassified.
- Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
- Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (58)
- “Revenue” is an issuer-specific line, not mapped to a shared definition: First revenue line, printed before effective interest income within 'Total revenue' (note 27).
- Not reported in this filing: Not reported separately: the condensed consolidated statement of profit or loss and other comprehensive income (p9, figures not in the text layer; read on the page image) prints a single 'Revenue' line (950,199 for 2024; note 9) with no split between revenue and effective interest income. Its 2025 figure (1,016,503) equals the FY2026 report's 'Total revenue' for 2025, i.e. revenue plus effective interest income.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of profit or loss and other comprehensive income (p25, checked on the page image) prints a single 'Revenue' line (872,327 for 2023) with no split between revenue and effective interest income.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of profit or loss and other comprehensive income (p21, 15 months ended 30 June 2022, pre-IFRS 17 presentation; checked on the page image) prints a single 'Revenue' line (920,865) with no split between revenue and effective interest income.
- Printed under different labels across filings: “Revenue”; “Total revenue”.
- Published summary of audited statements (undated) prints 1,006,340 (thousands, p21) for this line and year.
- Published summary of audited statements (undated) prints (720,262) (thousands, p21) for this line and year.
- Published summary of audited statements (undated) prints 286,078 (thousands, p21) for this line and year.
- Not reported in this filing: Not reported: the condensed consolidated statement of profit or loss and other comprehensive income (p21, 15 months ended 30 June 2022, pre-IFRS 17 presentation; checked on the page image) has no insurance service, insurance finance or reinsurance lines; its lines are 'Revenue', 'Cost of sales', 'Other operating income', 'Other operating (losses) / gains', 'Investment income from operations', 'Administrative expenses' and 'Operating expenses'.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of profit or loss and other comprehensive income (p25, checked on the page image) prints only the net 'Insurance service result' ((20,165) for 2023), shown in its own row, with no components.
- “Net insurance finance expenses”: mapping to a shared definition is uncertain. Printed as 'Net insurance finance expenses' but made up of a no-claim-bonus charge and finance income earned from secured advances (note 26), not IFRS 17 insurance finance income or expense on contracts alone.
- “No claim bonus charge to profit or loss” is an issuer-specific line, not mapped to a shared definition: Note 26: printed within 'Net insurance finance expenses'.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of profit or loss and other comprehensive income (p25, checked on the page image) prints only the net 'Net insurance finance expenses' ((29,207) for 2023), shown in its own row, with no components.
- “Finance income earned from secured advances” is an issuer-specific line, not mapped to a shared definition: Note 26: printed within 'Net insurance finance expenses'.
- “Investment income from operations” is an issuer-specific line, not mapped to a shared definition: Note 31: investment income printed above operating profit.
- Published summary of audited statements (undated) prints 11,963 (thousands, p21) for this line and year.
- “Operating gains / (losses)” is an issuer-specific line, not mapped to a shared definition: Printed above operating profit.
- Printed under different labels across filings: “Operating gains / (losses)”; “Other operating (losses) / gains”; “Other operating gains”; “Other operating gains / (losses)”.
- “Interest income reinsurance” is an issuer-specific line, not mapped to a shared definition: Printed above operating profit.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Fair value adjustment reinsurance' (49,349 for 2023, p25), shown in the row 'Fair value adjustment reinsurance'. The FY2025 summary prints that line's 2024 figure ((19,135)) under the label 'Interest income reinsurance'.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of profit or loss and other comprehensive income (p9, figures not in the text layer; read on the page image) prints a single combined line 'Operating and administrative expenses' ((206,163) for 2024), shown in the row 'Operating expenses as aggregated by the issuer'.
- Published summary of audited statements (undated) presents this line for this year: (56,181) (p21). Not shown in this column, which follows one filing's presentation.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of profit or loss and other comprehensive income (p25, checked on the page image) prints a single combined line 'Operating and administrative expenses' ((181,154) for 2023), shown in the row 'Operating expenses as aggregated by the issuer'.
- Printed under different labels across filings: “Operating and administrative expenses”; “Operating expenses”.
- Published summary of audited statements (undated) prints (239,512) (thousands, p9) for this line and year.
- Not reported in this filing: Not reported under this label in this filing: the condensed consolidated statement of profit or loss and other comprehensive income (p21, 15 months ended 30 June 2022, pre-IFRS 17 presentation; checked on the page image) prints 'Administrative expenses' ((52,675)) and 'Operating expenses' ((204,319)) separately, shown in the rows 'Administrative expenses' and 'Other operating expenses'; there is no combined line.
- Published summary of audited statements (undated) prints 50,117 (thousands, p21) for this line and year.
- “Investment income”: mapping to a shared definition is uncertain. 'Investment income' below operating profit; the cash-flow statement prints the same amount as 'Interest income' (note 31).
- Published summary of audited statements (undated) prints 46,620 (thousands, p21) for this line and year.
- Published summary of audited statements (undated) prints (5,393) (thousands, p21) for this line and year.
- Published summary of audited statements (undated) prints 41,227 (thousands, p21) for this line and year.
- “Gains on property revaluation” is an issuer-specific line, not mapped to a shared definition: OCI, items that will not be reclassified.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of profit or loss and other comprehensive income (p21, 15 months ended 30 June 2022, pre-IFRS 17 presentation; checked on the page image) prints one net line, 'Revaluation and impairment of land and buildings, net of taxation' ((12,196)), shown in its own row; no gross gain or tax line.
- “Tax effect of tax rate change” is an issuer-specific line, not mapped to a shared definition: OCI, items that will not be reclassified.
- Not reported in this filing: Not reported: the condensed consolidated statement of profit or loss and other comprehensive income (p9, figures not in the text layer; read on the page image) has no tax rate change line.
- Not reported in this filing: Not reported: the condensed consolidated statement of profit or loss and other comprehensive income (p25, checked on the page image) has no tax rate change line.
- Not reported in this filing: Not reported: the condensed consolidated statement of profit or loss and other comprehensive income (p21, 15 months ended 30 June 2022, pre-IFRS 17 presentation; checked on the page image) has no tax rate change line.
- “Taxation relating to property revaluation” is an issuer-specific line, not mapped to a shared definition: OCI, items that will not be reclassified.
- “Total items that will not be reclassified to profit or loss” is an issuer-specific line, not mapped to a shared definition: OCI subtotal as printed.
- Not reported in this filing: Not printed: the condensed consolidated statement of profit or loss and other comprehensive income (p21, 15 months ended 30 June 2022, pre-IFRS 17 presentation; checked on the page image) has no 'Total items that will not be reclassified' subtotal; after the single item it prints 'Other comprehensive income for the year net of taxation' ((12,196)).
- “Exchange differences on translating foreign operations” is an issuer-specific line, not mapped to a shared definition: OCI, items that may be reclassified.
- Not reported in this filing: Not reported: the condensed consolidated statement of profit or loss and other comprehensive income (p25, checked on the page image) has no foreign currency translation line in other comprehensive income (the only OCI items are the property revaluation gain and its tax, both '-' for 2023).
- Not reported in this filing: Not reported: the condensed consolidated statement of profit or loss and other comprehensive income (p21, 15 months ended 30 June 2022, pre-IFRS 17 presentation; checked on the page image) has no foreign currency translation line in other comprehensive income.
- “Fair value adjustment reinsurance” is an issuer-specific line, not mapped to a shared definition: Printed above operating profit (FY2024 summary).
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Interest income reinsurance' (14,311 for 2026, p23), shown in the row 'Interest income reinsurance'. The FY2025 summary prints that line's 2024 figure ((19,135)) equal to the FY2024 'Fair value adjustment reinsurance'.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Interest income reinsurance' (12,435 for 2025, p23), shown in the row 'Interest income reinsurance'. The FY2025 summary prints that line's 2024 figure ((19,135)) equal to the FY2024 'Fair value adjustment reinsurance'.
- Published summary of audited statements (undated) presents this line for this year: (19,135) (p25). Not shown in this column, which follows one filing's presentation.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Interest income reinsurance' ((19,135) for 2024, p9), shown in the row 'Interest income reinsurance'. The FY2024 report printed the same 2024 amount as 'Fair value adjustment reinsurance'.
- “Operating expenses”: mapping to a shared definition is uncertain. Printed 'Operating expenses' beside a separate 'Administrative expenses' line; FY2024 onwards prints one combined 'Operating and administrative expenses' line (operating_expenses_aggregate).
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Operating expenses' ((208,915) for 2026, p23), shown in the row 'Operating expenses as aggregated by the issuer'. 'Administrative expenses' is printed separately, as in the FY2023 report.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Operating expenses' ((178,367) for 2025, p23), shown in the row 'Operating expenses as aggregated by the issuer'. 'Administrative expenses' is printed separately, as in the FY2023 report.
- Published summary of audited statements (undated) presents this line for this year: (228,219) (p21). Not shown in this column, which follows one filing's presentation.
- “Revaluation and impairment of land and buildings, net of taxation” is an issuer-specific line, not mapped to a shared definition: OCI, items that will not be reclassified; one net line (FY2024 prints gains and tax separately).
- Not reported in this filing: Not reported: the Group statement of profit or loss and other comprehensive income (p23, checked on the page image) has no net revaluation and impairment line; other comprehensive income is presented as 'Gains on property revaluation' ('-' for 2026) and 'Taxation relating to property revaluation' ('-' for 2026), shown in their own rows.
- Not reported in this filing: Not reported: the Group statement of profit or loss and other comprehensive income (p23, checked on the page image) has no net revaluation and impairment line; other comprehensive income is presented as 'Gains on property revaluation' (20,037 for 2025) and 'Taxation relating to property revaluation' ((670) for 2025), shown in their own rows.
- Not reported in this filing: Not reported: the condensed consolidated statement of profit or loss and other comprehensive income (p9, figures not in the text layer; read on the page image) has no net revaluation and impairment line; other comprehensive income is presented as 'Gains on property revaluation' (24,706) and 'Taxation relating to property revaluation' ((7,906)) for 2024, shown in their own rows.
- Published summary of audited statements (undated) presents this line for this year: - (p21). Not shown in this column, which follows one filing's presentation.
- Not reported in this filing: Not reported: the condensed consolidated statement of profit or loss and other comprehensive income (p25, checked on the page image) has no net revaluation and impairment line; other comprehensive income is presented as 'Gains on property revaluation' and 'Taxation relating to property revaluation' (both '-' for 2023), shown in their own rows.
Balance sheet
| Line (as printed) | FY to 30 Jun 2026Annual reportreported for the year | FY to 30 Jun 2025Annual reportcomparative in FY to 30 Jun 2026 filing | FY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations | FY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations | FY to 30 Jun 2022Published summary of audited statements (summary)comparative in FY to 30 Jun 2023 filingsource limitations |
|---|---|---|---|---|---|
| Property, plant and equipment | 617,729 | 451,281 | 399,266 | 368,194 | 330,802 |
| Right-of-use assets | 10,950 | 5,911 | 2,009 | 4,263 | 5,206 |
| Investment property | 5,098 | 75,633 | 47,850 | 43,482 | 43,482 |
| Goodwill1 | 2,414 | 2,414 | –2 | Not reported in this filing3 | Not reported in this filing4 |
| Intangible assets | 4,955 | 5,389 | 4,538 | 3,088 | 3,379 |
| Investments in subsidiaries5 | –2 | –2 | Not reported in this filing6 | Not reported in this filing7 | Not reported in this filing8 |
| Trade and other receivables9 | 74,636 | 53,788 | 40,227 | 50,046 | 45,145 |
| Investments | 178,150 | 229,788 | 148,158 | 72,590 | 63,692 |
| Loans and receivables10 | 18,853 | 81,413 | 65,296 | 37,59411 | 552,845 |
| Finance lease receivables12 | 6,034 | 8,021 | 11,938 | 8,519 | –2 |
| Deferred tax | 17,047 | 13,729 | 15,400 | 15,454 | 12,350 |
| Non-current assets (unlabelled subtotal) | 935,866 | 927,367 | 734,682 | 603,23013 | 1,056,901 |
| Inventories | 204,119 | 182,554 | 151,150 | 167,010 | 129,079 |
| Loans to related parties14 | –15 | –15 | Not reported in this filing16 | Not reported in this filing17 | Not reported in this filing18 |
| Trade and other receivables | 237,097 | 207,686 | 150,490 | 167,37119 | 262,840 |
| Investments | 274,495 | –15 | 771 | 2,324 | 12,163 |
| Loans and receivables20 | 17,890 | 20,186 | 22,409 | 12,61221 | 138,159 |
| Finance lease receivables22 | 6,289 | 5,780 | 5,948 | 2,853 | –15 |
| Reinsurance recoverable2324 | 251,166 | 237,845 | 226,339 | 249,261 | 202,885 |
| Other financial assets25 | –15 | –15 | Not reported in this filing26 | Not reported in this filing27 | Not reported in this filing28 |
| Cash and cash equivalents | 1,357,409 | 1,036,728 | 786,502 | 402,541 | 295,221 |
| Current assets (unlabelled subtotal) | 2,348,465 | 1,690,779 | 1,343,609 | 1,003,97229 | 1,040,347 |
| Assets held for sale30 | 11,475 | –31 | Not reported in this filing32 | Not reported in this filing33 | Not reported in this filing34 |
| Total Assets | 3,295,806 | 2,618,146 | 2,078,291 | 1,607,20235 | 2,097,248 |
| Stated capital | 129 | 129 | 129 | 129 | 129 |
| Reserves | 135,135 | 145,602 | 109,003 | 72,203 | 67,203 |
| Retained income | 261,962 | 195,043 | 172,251 | 148,99936 | 133,331 |
| Equity (unlabelled subtotal) | 397,226 | 340,774 | 281,383 | 221,33137 | 200,663 |
| Loans from related parties38 | –39 | –39 | Not reported in this filing40 | Not reported in this filing41 | Not reported in this filing42 |
| Interest bearing loans and borrowings | 34,398 | 14,416 | 12,757 | 15,098 | 19,611 |
| Lease liabilities | 6,425 | 4,997 | 282 | 2,186 | 3,003 |
| Contract liabilities43 | 4,524 | 2,663 | –39 | Not reported in this filing44 | Not reported in this filing45 |
| Deferred tax | 88,163 | 88,683 | 77,156 | 54,46046 | 49,177 |
| Non-current liabilities (unlabelled subtotal) | 133,510 | 110,759 | 90,195 | 71,74447 | 71,791 |
| Trade and other payables | 152,937 | 102,412 | 117,883 | 175,744 | 108,802 |
| Loans from related parties38 | –48 | –48 | Not reported in this filing40 | Not reported in this filing41 | Not reported in this filing42 |
| Interest bearing loans and borrowings | 38,596 | 32,573 | 39,884 | 65,090 | 28,586 |
| Lease liabilities | 5,598 | 1,400 | 2,059 | 2,441 | 2,434 |
| Contract liabilities | 1,473 | 1,037 | –48 | Not reported in this filing44 | Not reported in this filing45 |
| Current tax payable | 887 | 534 | –48 | Not reported in this filing49 | Not reported in this filing50 |
| Provisions | –48 | 93 | 99 | 72 | 20 |
| Insurance contract liability | 2,564,867 | 2,028,564 | 1,546,788 | 1,070,78051 | 1,684,952 |
| Current liabilities (unlabelled subtotal) | 2,764,358 | 2,166,613 | 1,706,713 | 1,314,12752 | 1,824,794 |
| Liabilities directly associated with assets held for sale53 | 712 | –54 | Not reported in this filing32 | Not reported in this filing55 | Not reported in this filing56 |
| Total Liabilities | 2,898,580 | 2,277,372 | 1,796,908 | 1,385,87157 | 1,896,585 |
| Total Equity and Liabilities | 3,295,806 | 2,618,146 | 2,078,291 | 1,607,20235 | 2,097,248 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_liabilities.
Notes and alternative reported figures (51)
- “Goodwill” is an issuer-specific line, not mapped to a shared definition: Note 7.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no goodwill line in any column.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no goodwill line in either column.
- “Investments in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 8: company columns only; dashes in the group columns.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p9, figures not in the text layer; read on the page image) (Group only) has no investments in subsidiaries line. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no investments in subsidiaries line in any column. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no investments in subsidiaries line in either column. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- “Trade and other receivables” is an issuer-specific line, not mapped to a shared definition: Note 9, non-current.
- “Loans and receivables” is an issuer-specific line, not mapped to a shared definition: Note 11, non-current.
- Published summary of audited statements (undated) prints 722,491 (thousands, p20) for this line and year.
- “Finance lease receivables” is an issuer-specific line, not mapped to a shared definition: Note 12, non-current.
- Published summary of audited statements (undated) prints 1,288,127 (thousands, p20) for this line and year.
- “Loans to related parties” is an issuer-specific line, not mapped to a shared definition: Note 15: company columns only; dashes in the group columns.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p9, figures not in the text layer; read on the page image) (Group only) has no loans to related parties line. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no loans to related parties line in any column. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no loans to related parties line in either column. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Published summary of audited statements (undated) prints 366,239 (thousands, p20) for this line and year.
- “Loans and receivables” is an issuer-specific line, not mapped to a shared definition: Note 11, current.
- Published summary of audited statements (undated) prints 144,470 (thousands, p20) for this line and year.
- “Finance lease receivables” is an issuer-specific line, not mapped to a shared definition: Note 12, current.
- “Reinsurance recoverable” is an issuer-specific line, not mapped to a shared definition: Note 16.
- Printed under different labels across filings: “Reinsurance asset”; “Reinsurance recoverable”.
- “Other financial assets” is an issuer-specific line, not mapped to a shared definition: Company columns only; dashes in the group columns.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p9, figures not in the text layer; read on the page image) (Group only) has no other financial assets line. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no other financial assets line in any column. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no other financial assets line in either column. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Published summary of audited statements (undated) prints 1,334,698 (thousands, p20) for this line and year.
- “Assets held for sale” is an issuer-specific line, not mapped to a shared definition: Note 18: printed after the current-asset subtotal.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p9, figures not in the text layer; read on the page image) has no held-for-sale line.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no assets held for sale line in any column.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no assets held for sale line in either column.
- Published summary of audited statements (undated) prints 2,622,825 (thousands, p20) for this line and year.
- Published summary of audited statements (undated) prints 155,828 (thousands, p20) for this line and year.
- Published summary of audited statements (undated) prints 228,160 (thousands, p20) for this line and year.
- “Loans from related parties” is an issuer-specific line, not mapped to a shared definition: Note 25: company columns only.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p9, figures not in the text layer; read on the page image) (Group only) has no loans from related parties line. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no loans from related parties line in any column. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no loans from related parties line in either column. In the FY2026 report this line carries amounts only in the company columns; its group columns print '-'.
- “Contract liabilities” is an issuer-specific line, not mapped to a shared definition: Note 24, non-current.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no contract liabilities line in any column.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no contract liabilities line in either column.
- Published summary of audited statements (undated) prints 57,674 (thousands, p20) for this line and year.
- Published summary of audited statements (undated) prints 74,958 (thousands, p20) for this line and year.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no current tax payable line in any column.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no current tax payable line in either column.
- Published summary of audited statements (undated) prints 2,076,360 (thousands, p20) for this line and year.
- Published summary of audited statements (undated) prints 2,319,707 (thousands, p20) for this line and year.
- “Liabilities directly associated with assets held for sale” is an issuer-specific line, not mapped to a shared definition: Note 18: printed after the current-liability subtotal.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p24, checked on the page image) (Group only) has no liabilities associated with assets held for sale line in any column.
- Not reported in this filing: Not reported: the condensed consolidated statement of financial position (p20, checked on the page image) (Group only) has no liabilities associated with assets held for sale line in either column.
- Published summary of audited statements (undated) prints 2,394,665 (thousands, p20) for this line and year.
Cash flow
| Line (as printed) | FY to 30 Jun 2026Annual reportreported for the year | FY to 30 Jun 2025Annual reportcomparative in FY to 30 Jun 2026 filing | FY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations | FY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations | FY to 30 Jun 2022Published summary of audited statements (summary)comparative in FY to 30 Jun 2023 filingsource limitations |
|---|---|---|---|---|---|
| Cash generated from / (used in) operations1 | 665,749 | 436,354 | 547,134 | 154,197 | 110,197 |
| Interest income23 | 5,009 | 3,601 | 3,114 | 3,130 | 2,657 |
| Finance costs4 | (7,266) | (5,654) | (7,080) | (6,163) | (6,315) |
| Tax paid | (3,664) | (2,148) | –5 | Not reported in this filing6 | Not reported in this filing7 |
| Net cash from / (used in) operating activities8 | 659,828 | 432,153 | 543,168 | 151,164 | 106,539 |
| Purchase of property, plant and equipment | (124,806) | (56,262) | (20,382) | (45,898) | (16,638) |
| Proceeds from sale of property, plant and equipment | 6,412 | 18,008 | 4,757 | 1,244 | 1,370 |
| Purchase of investment property9 | (89) | (27,263) | (1,982) | –10 | Not reported in this filing11 |
| Purchase of intangible assets | (1,584) | (2,988) | (3,172) | (1,067) | (752) |
| Investment in subsidiary12 | –10 | –10 | Not reported in this filing13 | Not reported in this filing14 | Not reported in this filing15 |
| Net cash paid on business combinations16 | –10 | (2,840) | –10 | Not reported in this filing17 | Not reported in this filing18 |
| Cash receipts on loans to related parties19 | –10 | –10 | Not reported in this filing20 | Not reported in this filing21 | Not reported in this filing22 |
| Cash advanced in loans to related parties23 | –10 | –10 | Not reported in this filing24 | Not reported in this filing25 | Not reported in this filing26 |
| Cash advanced in loans receivable27 | (6,557) | (4,201) | (13,068) | Not reported in this filing28 | Not reported in this filing29 |
| Cash receipts on repayments of loans receivable30 | 5,653 | 5,232 | –10 | Not reported in this filing28 | Not reported in this filing29 |
| Purchase of investments31 | (222,857) | (80,859) | (74,015) | Not reported in this filing32 | Not reported in this filing33 |
| Purchase of other financial assets34 | –10 | –10 | Not reported in this filing35 | Not reported in this filing36 | Not reported in this filing37 |
| Net cash used in investing activities38 | (343,828) | (151,173) | (114,376) | (58,689) | (56,340) |
| Cash received on loans from related parties39 | –40 | –40 | Not reported in this filing41 | Not reported in this filing42 | Not reported in this filing43 |
| Repayments of borrowings | (587) | (8,935) | (27,547) | Not reported in this filing44 | Not reported in this filing45 |
| Cash advances received on borrowings | 25,882 | –40 | Not reported in this filing46 | Not reported in this filing44 | Not reported in this filing45 |
| Payment on lease liabilities | (5,974) | (2,841) | (3,301) | (3,288) | (3,649) |
| Dividends paid | (13,361) | (18,705) | (13,895) | (13,895) | (9,619) |
| Net cash from / (used in) financing activities47 | 5,960 | (30,481) | (44,743) | 14,808 | (100,130) |
| Total cash movement for the year | 321,960 | 250,499 | 384,049 | 107,283 | (49,931) |
| Cash and cash equivalents at the beginning of the year | 1,036,728 | 786,502 | 402,541 | 295,221 | 345,152 |
| Effect of foreign exchange on cash and cash equivalents | (948) | (273) | (88) | 37 | –48 |
| Cash and cash equivalents included in assets held for sale49 | (331) | –48 | Not reported in this filing50 | Not reported in this filing51 | Not reported in this filing52 |
| Cash and cash equivalents at the end of the year | 1,357,409 | 1,036,728 | 786,502 | 402,541 | 295,221 |
| Movement in finance lease receivables53 | Not reported in this filing54 | Not reported in this filing5455 | (6,514) | (11,372) | –10 |
| Movement in loans and receivables56 | Not reported in this filing57 | Not reported in this filing58 | Not reported in this filing6059 | (2,537) | 9,072 |
| (Purchase) / sale of investments6162 | Not reported in this filing63 | Not reported in this filing64 | Not reported in this filing6665 | 941 | (49,394) |
| (Repayments of) / proceeds from borrowings6768 | Not reported in this filing69 | Not reported in this filing70 | Not reported in this filing7271 | 31,991 | (86,862) |
| Proceeds from sale of intangible assets73 | Not reported in this filing74 | Not reported in this filing74 | Not reported in this filing75 | Not reported in this filing7776 | 3 |
| Purchase of investment in subsidiary78 | Not reported in this filing79 | Not reported in this filing79 | Not reported in this filing75 | Not reported in this filing8076 | (1) |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
- Printed “-”; reading unresolved, so no amount is shown. Printed dash; no printed subtotal confirms a nil reading.
Notes and alternative reported figures (76)
- Printed under different labels across filings: “Cash generated from / (used in) operations”; “Cash generated from operations”.
- “Interest income”: mapping to a shared definition is uncertain. Printed 'Investment income' in operating activities (the FY2026 report prints this line as 'Interest income'); equal to the income-statement investment income below operating profit.
- Printed under different labels across filings: “Interest income”; “Investment income”.
- “Finance costs”: mapping to a shared definition is uncertain. Printed 'Finance costs' in operating activities; equal to the income-statement finance costs, which may include interest on lease liabilities.
- Not reported in this filing: Not printed in the summary publication: the condensed cash-flow statement prints no tax-paid line (p27).
- Not reported in this filing: Not printed in the summary publication: the condensed cash-flow statement prints no tax-paid line (p23).
- Printed under different labels across filings: “Net cash from / (used in) operating activities”; “Net cash from operating activities”.
- “Purchase of investment property” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 5.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p23, checked on the page image) has no purchase of investment property line.
- “Investment in subsidiary” is an issuer-specific line, not mapped to a shared definition: Investing activities; company columns only.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flow (p10, figures not in the text layer; read on the page image) (Group only) has no investment in subsidiary line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) (Group only) has no investment in subsidiary line.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Purchase of investment in subsidiary' ((1) for the 15 months to 30 June 2022, p23), shown in the row 'Purchase of investment in subsidiary'.
- “Net cash paid on business combinations” is an issuer-specific line, not mapped to a shared definition: Investing activities.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) has no business combinations line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p23, checked on the page image) has no business combinations line.
- “Cash receipts on loans to related parties” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 15; company columns only.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flow (p10, figures not in the text layer; read on the page image) (Group only) has no cash receipts on loans to related parties line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) (Group only) has no cash receipts on loans to related parties line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p23, checked on the page image) (Group only) has no cash receipts on loans to related parties line.
- “Cash advanced in loans to related parties” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 15; company columns only.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flow (p10, figures not in the text layer; read on the page image) (Group only) has no cash advanced in loans to related parties line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) (Group only) has no cash advanced in loans to related parties line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p23, checked on the page image) (Group only) has no cash advanced in loans to related parties line.
- “Cash advanced in loans receivable” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 11.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of cash flows (p27, checked on the page image) prints a single net line 'Movement in loans and receivables' ((2,537) for 2023), shown in the row 'Movement in loans and receivables'.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of cash flows (p23, checked on the page image) prints a single net line 'Movement in loans and receivables' (9,072 for 2022), shown in the row 'Movement in loans and receivables'; no gross advances/receipts.
- “Cash receipts on repayments of loans receivable” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 11.
- “Purchase of investments” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 10.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of cash flows (p27, checked on the page image) prints a single net line '(Purchase) / sale of investments' (941 for 2023), shown in the row '(Purchase) / sale of investments'.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of cash flows (p23, checked on the page image) prints a single net line 'Sale / (purchase) of investments' ((49,394) for 2022), shown in the row '(Purchase) / sale of investments'.
- “Purchase of other financial assets” is an issuer-specific line, not mapped to a shared definition: Investing activities; company columns only.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flow (p10, figures not in the text layer; read on the page image) (Group only) has no purchase of other financial assets line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) (Group only) has no purchase of other financial assets line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p23, checked on the page image) (Group only) has no purchase of other financial assets line.
- Printed under different labels across filings: “Net cash from investing activities”; “Net cash used in investing activities”.
- “Cash received on loans from related parties” is an issuer-specific line, not mapped to a shared definition: Financing activities; company columns only.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flow (p10, figures not in the text layer; read on the page image) (Group only) has no cash received on loans from related parties line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) (Group only) has no cash received on loans from related parties line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p23, checked on the page image) (Group only) has no cash received on loans from related parties line.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of cash flows (p27, checked on the page image) prints a single net line '(Repayments of) / proceeds from borrowings' (31,991 for 2023), shown in the row '(Repayments of) / proceeds from borrowings'.
- Not reported in this filing: Not reported separately: the condensed consolidated statement of cash flows (p23, checked on the page image) prints a single net line 'Proceeds from / (repayments of) borrowings' ((86,862) for 2022), shown in the row '(Repayments of) / proceeds from borrowings'.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flow (p10, figures not in the text layer; read on the page image) has no proceeds from borrowings line; financing activities are 'Repayments of borrowings', 'Payment on lease liabilities' and 'Dividends paid'.
- Printed under different labels across filings: “Net cash from / (used in) financing activities”; “Net cash from financing activities”.
- “Cash and cash equivalents included in assets held for sale” is an issuer-specific line, not mapped to a shared definition: Note 18: reconciling item to closing cash.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flow (p10, figures not in the text layer; read on the page image) has no line for cash included in assets held for sale.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) has no cash included in assets held for sale line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p23, checked on the page image) has no cash included in assets held for sale line.
- “Movement in finance lease receivables” is an issuer-specific line, not mapped to a shared definition: Investing activities (FY2025 summary only).
- Not reported in this filing: Not reported: the Group statement of cash flows (p24, checked on the page image) has no movement in finance lease receivables line in investing activities.
- Published summary of audited statements (undated) presents this line for this year: - (p10). Not shown in this column, which follows one filing's presentation.
- “Movement in loans and receivables” is an issuer-specific line, not mapped to a shared definition: Investing activities, net movement (FY2024 summary).
- Not reported in this filing: Not reported: the Group statement of cash flows (p24, checked on the page image) has no net movement line; it prints 'Cash advanced in loans receivable' ((6,557) for 2026) and 'Cash receipts on repayments of loans receivable' (5,653 for 2026) separately, each shown in its own row.
- Not reported in this filing: Not reported: the Group statement of cash flows (p24, checked on the page image) has no net movement line; it prints 'Cash advanced in loans receivable' ((4,201) for 2025) and 'Cash receipts on repayments of loans receivable' (5,232 for 2025) separately, each shown in its own row.
- Published summary of audited statements (undated) presents this line for this year: (13,068) (p27). Not shown in this column, which follows one filing's presentation.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Cash advanced in loans receivable' ((13,068) for 2024, p10), shown in the row 'Cash advanced in loans receivable'. The FY2024 report printed the same 2024 amount as 'Movement in loans and receivables'; here 'Cash receipts on repayments of loans receivable' prints '-' for 2024.
- “(Purchase) / sale of investments” is an issuer-specific line, not mapped to a shared definition: Investing activities, net purchase or sale (FY2024 summary).
- Printed under different labels across filings: “(Purchase) / sale of investments”; “Sale / (purchase) of investments”.
- Not reported in this filing: Not reported: the Group statement of cash flows (p24, checked on the page image) has no net (purchase)/sale of investments line; it prints 'Purchase of investments' ((222,857) for 2026), shown in the row 'Purchase of investments'.
- Not reported in this filing: Not reported: the Group statement of cash flows (p24, checked on the page image) has no net (purchase)/sale of investments line; it prints 'Purchase of investments' ((80,859) for 2025), shown in the row 'Purchase of investments'.
- Published summary of audited statements (undated) presents this line for this year: (74,015) (p27). Not shown in this column, which follows one filing's presentation.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Purchase of investments' ((74,015) for 2024, p10), shown in the row 'Purchase of investments'. The FY2024 report printed the same 2024 amount as '(Purchase) / sale of investments'.
- “(Repayments of) / proceeds from borrowings” is an issuer-specific line, not mapped to a shared definition: Financing activities, net repayments or proceeds (FY2024 summary).
- Printed under different labels across filings: “(Repayments of) / proceeds from borrowings”; “Proceeds from / (repayments of) borrowings”.
- Not reported in this filing: Not reported: the Group statement of cash flows (p24, checked on the page image) has no net borrowings line; it prints 'Repayments of borrowings' ((587) for 2026) and 'Cash advances received on borrowings' (25,882 for 2026) separately, shown in the rows 'Repayments of borrowings' and 'Proceeds from borrowings'.
- Not reported in this filing: Not reported: the Group statement of cash flows (p24, checked on the page image) has no net borrowings line; it prints 'Repayments of borrowings' ((8,935) for 2025) and 'Cash advances received on borrowings' ('-' for 2025) separately, shown in the rows 'Repayments of borrowings' and 'Proceeds from borrowings'.
- Published summary of audited statements (undated) presents this line for this year: (27,547) (p27). Not shown in this column, which follows one filing's presentation.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Repayments of borrowings' ((27,547) for 2024, p10), shown in the row 'Repayments of borrowings'. The FY2024 report printed the same 2024 amount as '(Repayments of) / proceeds from borrowings'.
- “Proceeds from sale of intangible assets” is an issuer-specific line, not mapped to a shared definition: Investing activities.
- Not reported in this filing: Not reported: the Group statement of cash flows (p24, checked on the page image) has no proceeds from sale of intangible assets line.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flow (p10, figures not in the text layer; read on the page image) has no such line.
- Published summary of audited statements (undated) presents this line for this year: - (p23). Not shown in this column, which follows one filing's presentation.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) has no proceeds from sale of intangible assets line.
- “Purchase of investment in subsidiary” is an issuer-specific line, not mapped to a shared definition: Investing activities.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Investment in subsidiary' (the Group columns print '-' for 2026 and 2025, p24), shown in the row 'Investment in subsidiary'.
- Not reported in this filing: Not reported: the condensed consolidated statement of cash flows (p27, checked on the page image) has no purchase of investment in subsidiary line.
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 (cash flow statement) | Dividends paid |
(13,361) | NAD thousands | Annual report, p24 |
| 30 Jun 2025 | Dividends paid (cash flow statement) | Dividends paid |
(18,705) | NAD thousands | Annual report, p24 |
| 30 Jun 2024 | Dividends paid (cash flow statement) | Dividends paid |
(13,895) | NAD thousands | Summary statements, p10 |
| 30 Jun 2023 | Dividends paid (cash flow statement) | Dividends paid |
(13,895) | NAD thousands | Summary statements, p27 |
| 30 Jun 2022 | Dividends paid (cash flow statement) | Dividends paid |
(9,619) | NAD thousands | Summary statements, p23 |
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.
-
Nictus Holdings Integrated Annual Report 2026
Year ended 30 June 2026 · Annual report · signed / final
Audit: BDO Namibia (Registered Accountants and Auditors), unmodified opinion · signed
Auditor's sign-off: BDO Namibia, per JSW de Vos, Partner
Final status: Independent auditor's report of BDO Namibia to the members of Nictus Holdings Limited (opinion PDF p18, folio 34) closes on PDF p20 (folio 38) with a handwritten firm signature above 'BDO Namibia ... Per: JSW de Vos, Partner, Windhoek, 17 September 2026' (page image). Directors' responsibilities and approval (PDF p18, folio 33): approved by the board on 17 September 2026; the two authorised directors' names (ME Ackermann, PJ de W Tromp) are typeset with no visible handwritten signature (name_printed_unsigned).
- Document date
- 17 Sep 2026
- Auditor's report
- 17 Sep 2026
- Board approval
- 17 Sep 2026
- 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 · NAD thousands (printed “Figures in Namibia Dollar Thousand”)
- Closing cash (1,357,409, p24) is reached after a fourth reconciling line, 'Cash and cash equivalents included in assets held for sale' (331), besides the movement for the year and the exchange effect: the closing-cash check (opening + movement + exchange effect = 1,357,740) fails by exactly that printed line, recorded as an issuer-native concept. Checked on the page image.
- Mixed retail and short-term insurance group: the income statement prints an insurance service result and 'Net insurance finance expenses' (a no-claim-bonus charge net of finance income on secured advances, note 26) between gross profit and operating profit.
- The balance sheet prints its non-current-asset, current-asset, equity, non-current-liability and current-liability subtotals without labels (p23); read as unlabelled subtotals.
- The text layer of p23 holds repeated copies of the statement of financial position and the text layer of p24 holds alternative labels not visible on the render; values were read from the first copy and compared with the image.
- EPS printed in cents ('Basic earnings per share (c)' 130.98; 2025: 110.12, p23); stored in Namibia dollars with the printed figure and unit kept.
Technical details
- File
- 65 pages, with a text layer
- SHA-256
0c2f3986bd825ebd040e00dab3bf82c4a85d5fd9ab9c817706b5d6521fbbc6d3- Entity as printed
- Nictus Holdings Limited (the company) and Subsidiaries (the group)
- Issuer copy
- retrieved 2026-10-08T18:49:10Z
-
Nictus Holdings Summarised Annual Financial Statements 2025
Year ended 30 June 2025 · Published summary of audited statements (summary) · final status not established
Audit: BDO Namibia (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2025 were audited by BDO Namibia and that their unqualified audit opinion is available for inspection at the registered office (PDF p11). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements (PDF p6), with no date. No approval date, signature or publication date is printed.
- Document date
- none printed — undated
- 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 FY to 30 Jun 2024
- Basis
- consolidated statements · NAD thousands (printed “Figures in Namibia Dollar Thousand”)
- Mixed retail and short-term insurance group: the income statement prints an insurance service result and 'Net insurance finance expenses' (a no-claim-bonus charge net of finance income on secured advances) between gross profit and operating profit.
- Statement figures are images without a text layer (PDF p9-p10); read from OCR of the renders. The OCR drops many 2025 cells on p9 and garbles a few labels ('Inventonies', 'Loans and receivables', 'Repayments ofborrowings'); those cells are read on the render (image_values, visual_only), and every transcribed cell on p9-p10 was compared with the render. The balance sheet prints its section subtotals without labels.
- EPS printed in cents ('Basic earnings per share (c)' 110.12; 2024: 106.79, p9); stored in Namibia dollars with the printed figure and unit kept.
- No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2025 have been audited by BDO Namibia, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p11); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2025.' (note 3, p11).
- Condensed consolidated statement of financial position, of profit or loss and other comprehensive income, of changes in equity (not transcribed) and of cash flow, with selected notes (basis of preparation, business combinations, EPS, revenue, financial instruments). No separate company statements; no segment report transcribed.
Technical details
- File
- 19 pages, with a text layer
- SHA-256
ddc8d79384c5fa0de8a3d8a94ebcdde9a018ab2e8cd9f1ed56499cf6ae5c4083- Entity as printed
- Nictus Holdings Limited (Registration Number NAM 1962/1735; NSX Share Code NHL; ISIN NA000A1J2SS6)
- Issuer copy
- retrieved 2026-10-08T18:49:16Z
-
Nictus Holdings Limited Summarised Annual Financial Statements (Integrated Annual Report 2024)
Year ended 30 June 2024 · Published summary of audited statements (summary) · final status not established
Audit: SGA Chartered Accountants and Auditors (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2024 were audited by SGA Chartered Accountants and Auditors and that their unqualified audit opinion is available for inspection at the registered office (PDF p28). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements for the year ending 30 June 2024 (PDF p17), with no date. No approval date, signature or publication date is printed for the statements.
- Document date
- none printed — undated
- 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 FY to 30 Jun 2023
- Basis
- consolidated statements · NAD thousands (printed “Figures in Namibia Dollar thousand”)
- HIDDEN TEXT IN THE TEXT LAYER: on every statement and note page (PDF p24-p39) the text layer holds the heading 'Nictus Holdings Limited (Registration number 1962/1735) Consolidated and Separate Audited Interim Results for the interim period ended 01 March 2024' and a statement title, which are not visible on the rendered pages (p24, p25, p27, p28 compared). The printed statements are for the year ended 30 June 2024 (columns '2024'/'2023'; notes 1, 3 and 4, p28; 'Balance at 30 June 2024', p26). The hidden text holds no figures that differ from the printed page: every transcribed figure on p24, p25 and p27 matches the render.
- Mixed retail and short-term insurance group: the income statement prints an insurance service result, 'Net insurance finance expenses' and 'Fair value adjustment reinsurance' between gross profit and operating profit. The balance sheet prints its section subtotals without labels.
- 2023 comparatives restated for the initial application of IFRS 17 (note 6, p28-p31): e.g. revenue 1,006,340 as previously reported, 872,327 restated; profit for the year 41,227 previously, 38,755 restated.
- EPS printed in cents ('Basic earnings per share (c)' 106.79; 2023: 72.52, p25); stored in Namibia dollars with the printed figure and unit kept.
- No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2024 have been audited by SGA Chartered Accountants and Auditors, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p28); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2024.' (note 3, p28).
- Condensed consolidated statement of financial position (2024, 2023 restated and 2022 restated columns), of profit or loss and other comprehensive income, of changes in equity (not transcribed) and of cash flows, with selected notes (basis of preparation, IFRS 17 transition, insurance contract liability, EPS, dividends). Group columns only; no separate company statements.
Technical details
- File
- 48 pages, with a text layer
- SHA-256
08bc4702beaf8c95f603e8ce516ad1b80ed8b51ed77f737cd975f48e1f200706- Entity as printed
- Nictus Holdings Limited (Registration number 1962/1735; NSX Share Code NHL; ISIN NA000A1J2SS6)
- Issuer copy
- retrieved 2026-10-08T18:49:21Z
-
Nictus Holdings Limited Consolidated Summarised Annual Financial Statements 2023
Year ended 30 June 2023 · Published summary of audited statements (summary) · final status not established
Audit: SGA Chartered Accountants and Auditors (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Published by the company on its website. No auditor's report on the summary is printed. Note 4 states that the annual financial statements for the year ended 30 June 2023 were audited by SGA Chartered Accountants and Auditors and that their unqualified audit opinion is available for inspection at the registered office (PDF p24). The Audit and Risk Committee report says the Board approved the audited consolidated and separate financial statements for the period ending 30 June 2023 (PDF p17), with no date. No approval date, signature or publication date is printed for the statements.
- Document date
- none printed — undated
- 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 FY to 30 Jun 2022
- Basis
- consolidated statements · NAD thousands (printed “Figures in Namibia Dollar thousand”)
- HIDDEN TEXT IN THE TEXT LAYER (not visible on the renders of p20, p21, p23, p24, p25): the heading 'Consolidated and Separate Audited Interim Results for the interim period ended 01 March 2023' on every statement and note page (p20-p28); note column headings 'Audited Annually ended 01 March 2023' / 'Audited 12 Months ended 01 March 2022' (p25-p27; printed: '12 months ended 30 June 2023' / '15 months ended 30 June 2022'); template 'Heading 1/2/3' blocks (one reading '15 months ended 30 June 2023'); and a full invisible copy of the statement of cash flows on p25 and p27. The hidden cash-flow copies carry the same figures as the printed statement (p23); no hidden figure differs from a printed one. Every transcribed figure matches the renders.
- The comparative period is the 15 months ended 30 June 2022 (1 April 2021 to 30 June 2022; statement of changes in equity opens at 1 April 2021, p22), after a change of year end: income-statement and cash-flow comparatives are not 12-month figures.
- These FY2023 figures are as originally reported, before IFRS 17; the FY2024 summary restates them (e.g. revenue 1,006,340 here, 872,327 restated; profit for the year 41,227 here, 38,755 restated).
- EPS printed in cents ('Basic and diluted earnings per share (cents)' 77.14; 2022: 81.65, p21).
- No auditor's report on the summary is printed. The summary states: 'The annual financial statements for the year ended 30 June 2023 have been audited by SGA Chartered Accountants and Auditors, and their unqualified audit opinion is available for inspection at the registered office of the Company.' (note 4, p24); and 'The directors take full responsibility for the preparation of the summarised annual financial statements, and that the financial information has been correctly extracted from the underlying audited annual financial statements for the year ended 30 June 2023.' (note 3, p24).
- Condensed consolidated statements of financial position, profit or loss and other comprehensive income, changes in equity (not transcribed) and cash flows (pp20-23), with notes (basis of preparation, directors' responsibility, audit statement, share information, segments, fair values, dividends; pp24-28). Group only; no separate company statements.
Technical details
- File
- 40 pages, with a text layer
- SHA-256
a14dc0e428c6d9f2919fda09a4e9a4c39061fbf3ef2430bafc975e9a255d7f9b- Entity as printed
- Nictus Holdings Limited (Registration number 1962/1735; NSX Share code NHL; ISIN NA000A1J2SS6)
- Issuer copy
- retrieved 2026-10-08T18:49:26Z
Data notes
- Lease liabilities — OCR read '4.997'; the page image shows '4,997'. OCR reads the 2025 non-current lease liabilities as '4.997'; the render prints 4,997. (Nictus Holdings Summarised Annual Financial Statements 2025, p9)
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (17 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.