Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 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
Nkonyeni Precast
On this page
Company details
- Legal name
- Nkonyeni Precast Limited
- Listing
- NPC on the Eswatini Stock Exchange, active · ISIN SZE000331056 (observed 2026-10-06)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 30 June
Overview
Year ended 30 June 2025 · published summary of audited statements, final status not established · source
Read with these figures
- Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY to 30 Jun 2025 figures come from it.
Full wording and sources
Published summary of audited statements for 2025: final status not established
Published by the company through the ESE. No auditor's report on the abridged statements is printed: the paragraph headed 'Independent auditors report on abridged financial statements' is the company's statement that Kobla Quashie audited the financial statements and expressed an opinion; it carries no auditor's signature or date. The only date and approval shown is 'By order of the Board Frans Pienaar 20 October 2025' (typed name, no signature; PDF p1, page image). Auditor's logo block: KQ Consulting (Proprietary) Limited.
Source: Nkonyeni Pre-Cast Limited Financial Results for the year ended 30 June 2025 (dated 2025-10-20)
2025: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged financial statements have been derived from the audited financial statements and comprise the abridged statement of financial position as at 30 June 2025, abridged statement of comprehensive income, abridged statement of changes in equity and abridged statement of cash flows for the year ended 30 June 2025.' (p1) No auditor's report on the summary is printed. The summary states: 'Kobla Quashie, Nkonyeni Precast Limited's independent auditors, have audited the financial statements of Nkonyeni Precast Limited of and have expressed that the financial statement present fairly in all material respects audit opinion on the financial statements. The abridged financial statements have been derived from the audited financial statements ...' (p1). Abridged statement of comprehensive income (to profit/loss for the year and EPS; no OCI or total comprehensive income line), financial position (subtotals unlabelled), change in cash flows (condensed) and changes in equity (not transcribed). No notes beyond a basis-of-preparation sentence.
Source: Nkonyeni Pre-Cast Limited Financial Results for the year ended 30 June 2025 (dated 2025-10-20)
Published summary of audited statements for 2024: final status not established
Published by the company through the ESE. No auditor's report on the abridged statements is printed: the paragraph headed 'Independent auditors report on abridged financial statements' is the company's statement that Kobla Quashie audited the financial statements and expressed an unmodified opinion; it carries no auditor's signature or date. The only date and approval shown is 'By order of the Board Frans Pienaar 17 October 2024' (typed name, no signature; PDF p1, page image).
Source: Nkonyeni Pre-Cast Limited Financial Results for the year ended 30 June 2024 (dated 2024-10-17)
2024, 2023: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged financial statements have been derived from the audited financial statements and comprise the abridged statement of financial position as at 30 June 2024, abridged statement of comprehensive income, abridged statement of changes in equity and abridged statement of cash flows for the year ended 30 June 2024.' (p1) No auditor's report on the summary is printed. The summary states: 'Kobla Quashie, Nkonyeni Precast Limited's independent auditors, have audited the financial statements of Nkonyeni Precast Limited of and have expressed an unmodified opinion on the financial statement. The abridged financial statements have been derived from the audited financial statements ...' (p1). Abridged statement of comprehensive income (to profit/loss for the year and EPS; no OCI or total comprehensive income line), financial position (subtotals unlabelled), change in cash flows (condensed) and changes in equity (not transcribed). No notes beyond a basis-of-preparation sentence.
Source: Nkonyeni Pre-Cast Limited Financial Results for the year ended 30 June 2024 (dated 2024-10-17)
-
Revenue
SZL 47.2 million
47,156,125 SZL units · p1
Change not shown.
-
Operating profit / (loss)
−SZL 1.91 million
(1,913,702) SZL units · p1
Change not shown.
-
Profit / (loss) for the year
−SZL 2.79 million
(2,788,626) SZL units · p1
Change not shown.
-
Total assets
SZL 70.2 million
70,164,587 SZL units · p1
Change not shown.
-
Total equity
SZL 30.9 million
30,857,252 SZL units · p1
Change not shown.
-
Cash from operations
−SZL 2.57 million
(2,574,785) SZL units · p1
Change not shown.
Large amounts are rounded for reading (SZL million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Not shown: the two years come from different filings.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in SZL units unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY to 30 Jun 2025 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY to 30 Jun 2024 — published summary of audited statements (summary), final status not established; reported for the year · source
- Published summary of audited statements for 2024: final status not established. Published by the company through the ESE. No auditor's report on the abridged statements is printed: the paragraph headed 'Independent auditors report on abridged financial statements' is the company's statement that Kobla Quashie audited the financial statements and expressed an unmodified opinion; it carries no auditor's signature or date. The only date and approval shown is 'By order of the Board Frans Pienaar 17 October 2024' (typed name, no signature; PDF p1, page image).
- 2024, 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged financial statements have been derived from the audited financial statements and comprise the abridged statement of financial position as at 30 June 2024, abridged statement of comprehensive income, abridged statement of changes in equity and abridged statement of cash flows for the year ended 30 June 2024.' (p1) No auditor's report on the summary is printed. The summary states: 'Kobla Quashie, Nkonyeni Precast Limited's independent auditors, have audited the financial statements of Nkonyeni Precast Limited of and have expressed an unmodified opinion on the financial statement. The abridged financial statements have been derived from the audited financial statements ...' (p1). Abridged statement of comprehensive income (to profit/loss for the year and EPS; no OCI or total comprehensive income line), financial position (subtotals unlabelled), change in cash flows (condensed) and changes in equity (not transcribed). No notes beyond a basis-of-preparation sentence.
- 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 through the ESE. No auditor's report on the abridged statements is printed: the paragraph headed 'Independent auditors report on abridged financial statements' is the company's statement that Kobla Quashie audited the financial statements and expressed an unmodified opinion; it carries no auditor's signature or date. The only date and approval shown is 'By order of the Board Frans Pienaar 17 October 2024' (typed name, no signature; PDF p1, page image).
- 2024, 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged financial statements have been derived from the audited financial statements and comprise the abridged statement of financial position as at 30 June 2024, abridged statement of comprehensive income, abridged statement of changes in equity and abridged statement of cash flows for the year ended 30 June 2024.' (p1) No auditor's report on the summary is printed. The summary states: 'Kobla Quashie, Nkonyeni Precast Limited's independent auditors, have audited the financial statements of Nkonyeni Precast Limited of and have expressed an unmodified opinion on the financial statement. The abridged financial statements have been derived from the audited financial statements ...' (p1). Abridged statement of comprehensive income (to profit/loss for the year and EPS; no OCI or total comprehensive income line), financial position (subtotals unlabelled), change in cash flows (condensed) and changes in equity (not transcribed). No notes beyond a basis-of-preparation sentence.
Income statement
| Line (as printed) | FY to 30 Jun 2025Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2024Published summary of audited statements (summary)reported for the yearsource limitations | FY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations |
|---|---|---|---|
| Revenue | 47,156,125 | 50,947,251 | 43,653,437 |
| Cost of sales | (24,765,850) | (28,654,311) | (23,964,238) |
| Gross profit | 22,390,275 | 22,292,940 | 19,689,199 |
| Other income | 254,310 | 315,493 | 762,268 |
| Distribution expenses | (2,462,273) | (5,253,233) | (3,883,672) |
| Operating expenses | (22,096,015) | (20,497,862) | (15,081,361) |
| Operating profit/ Loss | (1,913,702) | (3,142,662) | 1,486,434 |
| Net finance costs1 | (1,678,289) | (1,259,408) | (1,119,043) |
| Profit/ Loss before taxation | (3,591,991) | (4,402,070) | 367,391 |
| Income tax expense | 803,365 | 1,103,060 | 265,409 |
| Profit/ Loss for the year | (2,788,626) | (3,299,010) | 101,981 |
Notes and alternative reported figures (1)
- “Net finance costs”: mapping to a shared definition is uncertain. Printed 'Net finance costs' (finance costs net of finance income).
Balance sheet
| Line (as printed) | FY to 30 Jun 2025Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2024Published summary of audited statements (summary)reported for the yearsource limitations | FY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations |
|---|---|---|---|
| Property, plant and equipment | 53,222,648 | 53,990,169 | 52,693,201 |
| Loans to related parties1 | 143,877 | 143,877 | 1,304,823 |
| Deferred tax | 4,097,575 | 3,317,342 | 2,141,868 |
| Non-current assets (unlabelled subtotal) | 57,464,100 | 57,451,388 | 56,140,677 |
| Inventories | 5,326,037 | 4,870,417 | 4,316,724 |
| Trade and other receivables | 6,242,115 | 6,191,380 | 5,935,539 |
| Cash and cash equivalents | 1,132,335 | 1,108,035 | 459,799 |
| Current assets (unlabelled subtotal) | 12,700,487 | 11,311,791 | 9,833,914 |
| Total assets | 70,164,587 | 69,621,220 | 66,852,739 |
| Share capital | 4,420,774 | 4,398,110 | 100 |
| Share premium | 24,447 | 24,447 | –2 |
| R e t a in e d e a r n i n g s3 | (4,512,682) | (1,724,056) | 1,441,237 |
| R e v a lu a ti o n r e s e r v e4 | 30,924,713 | 30,924,713 | 30,924,713 |
| Equity (unlabelled subtotal) | 30,857,252 | 33,623,214 | 32,366,050 |
| Bonds payables5 | 7,108,467 | 2,530,500 | –6 |
| Borrowings | 814,343 | 1,162,405 | 350,399 |
| Loans from related parties | 9,010,272 | 9,620,546 | 10,735,935 |
| Non-current liabilities (unlabelled subtotal) | 16,933,082 | 13,313,451 | 11,086,334 |
| Borrowings | 434,656 | 526,639 | 188,224 |
| Bank overdraft | 6,989,960 | 7,742,279 | 8,997,432 |
| Trade and other payables | 13,960,662 | 11,508,158 | 11,358,892 |
| Provisions | 988,975 | 2,907,479 | 2,855,807 |
| Current liabilities (unlabelled subtotal) | 22,374,253 | 22,684,555 | 23,400,355 |
| Total equity and liabilities | 70,164,587 | 69,621,220 | 66,852,739 |
| Intangible assets | Not reported in this filing7 | –8 | 785 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity.
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
Notes and alternative reported figures (5)
- “Loans to related parties” is an issuer-specific line, not mapped to a shared definition: Non-current asset; no note in the summary.
- Printed under different labels across filings: “R e t a in e d e a r n i n g s”; “Retained earnings”.
- Printed under different labels across filings: “R e v a lu a ti o n r e s e r v e”; “Revaluation reserve”.
- “Bonds payables” is an issuer-specific line, not mapped to a shared definition: Non-current liability; no note in the summary.
- Not reported in this filing: Not reported in this filing: the FY2025 abridged statement of financial position (p1) has no 'Intangible assets' line; its non-current assets are 'Property, plant and equipment' 53 222 648, 'Loans to related parties' 143 877 and 'Deferred tax' 4 097 575 (subtotal 57 464 100). Checked on the page image.
Cash flow
| Line (as printed) | FY to 30 Jun 2025Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2024Published summary of audited statements (summary)reported for the yearsource limitations | FY to 30 Jun 2023Published summary of audited statements (summary)comparative in FY to 30 Jun 2024 filingsource limitations |
|---|---|---|---|
| Cash generated from operations | (896,495) | (2,500,711) | 4,711,105 |
| Interest received | 38,319 | 7,576 | 15,607 |
| Interest paid1 | (1,716,609) | (1,266,984) | (1,134,650) |
| Net cash (outflow)/inflow from operating activities | (2,574,785) | (3,760,119)2 | 3,592,062 |
| Purchase of property, plant and equipment | (196,909) | (2,485,427) | (433,942) |
| Acquisition of subsidiary3 | –4 | –4 | –4 |
| Net Cash flow from investing activities | (196,909) | (2,485,427) | (433,942) |
| Issue of shares5 | 22,664 | 4,422,457 | –6 |
| Disbursement of borrowings | 4,137,922 | 3,830,5007 | –6 |
| Movement in loans with related parties8 | (612,273) | 45,557 | (3,769,280) |
| Net cash inflow/(outflow) from financing activities | 3,548,313 | 8,148,935 | (4,399,723)9 |
| Total cash movement for the year | 776,619 | 1,903,389 | (1,241,603) |
| Cash and cash equivalent at the beginning of the year | (6,634,244) | (8,537,633) | (7,296,030) |
| Cash and cash equivalents at end of the year | (5,857,625) | (6,634,244) | (8,537,633) |
| Repayment of borrowings | Not reported in this filing10 | (149,579) | (630,443) |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
- Printed “(4 399 723”; read as (4399723). p1: Printed '(4 399 723' with no closing bracket (text layer and page image, p1); read as the bracketed outflow its lines give ((630 443) + (3 769 280)).
Notes and alternative reported figures (7)
- “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid' without saying on what.
- Published summary of audited statements dated 2025-10-20 prints 3 760 119 (units, p1) for this line and year.
- “Acquisition of subsidiary” is an issuer-specific line, not mapped to a shared definition: Investing; dashes in both years.
- “Issue of shares” is an issuer-specific line, not mapped to a shared definition: Financing: proceeds from shares issued.
- Published summary of audited statements dated 2025-10-20 prints 3 680 921 (units, p1) for this line and year.
- “Movement in loans with related parties” is an issuer-specific line, not mapped to a shared definition: Financing.
- Not reported in this filing: The line 'Repayment of borrowings' is printed in the FY2025 abridged statement of cash flows (p1) but carries no amount: the 30 June 2025 column is blank (the 2024 column of this document is blank too). The printed financing lines 22 664 + 4 137 922 + (612 273) agree with 'Net cash inflow/(outflow) from financing activities' 3 548 313. Blank recorded as not reported, not as nil. Checked on the page image.
Segments
Segment data not yet collected for this company in the pilot.
Dividends
Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.
No dividend statement or amount collected.
Sources
Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.
-
Nkonyeni Pre-Cast Limited Financial Results for the year ended 30 June 2025
Year ended 30 June 2025 · Published summary of audited statements (summary) · final status not established
Audit: Kobla Quashie (KQ Consulting (Proprietary) Limited) (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Published by the company through the ESE. No auditor's report on the abridged statements is printed: the paragraph headed 'Independent auditors report on abridged financial statements' is the company's statement that Kobla Quashie audited the financial statements and expressed an opinion; it carries no auditor's signature or date. The only date and approval shown is 'By order of the Board Frans Pienaar 20 October 2025' (typed name, no signature; PDF p1, page image). Auditor's logo block: KQ Consulting (Proprietary) Limited.
- Document date
- 20 Oct 2025
- Published
- 4 Nov 2025
- Auditor's report
- date not recorded
- Board approval
- 20 Oct 2025
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY to 30 Jun 2025
- Basis
- company statements · SZL units (printed “SZL”)
- Printed 'Nkonyeni Pre-Cast Limited' (registration number 484 of 2007; ESE share code NPC; ISIN SZE000331056, p1); the directory name is 'Nkonyeni Precast Limited' with the same ISIN and ticker. The auditor's paragraph prints 'Nkonyeni Precast Limited'. Same legal entity.
- 2024 current assets subtotal is printed 11 311 791; its three lines add to 12 169 832 (difference 858 041), and 57 451 388 + 11 311 791 does not give the printed total assets 69 621 220 (which agrees with total equity and liabilities). Kept as printed; checked on the render.
- 2024 net cash from operating activities is printed 3 760 119 (no brackets) under the heading 'Net cash (outflow)/inflow'; its lines add to (3 760 119), and the printed total cash movement 1 903 389 and closing cash agree only with an outflow. Kept as printed; checked on the render.
- Total equity at 30 June 2025 is 30 857 252 in the balance sheet and 30 859 252 in the statement of changes in equity; the commentary gives 2024 total assets as E69,619,220 against 69 621 220 in the balance sheet. 2025 operating profit (1 913 702) is 1 from the sum of its lines (rounding).
- Financing section prints 'Repayment of borrowings' with blank cells (not transcribed). Cash and cash equivalents in the cash flow statement are negative (net of the bank overdraft).
- The statements are not headed consolidated or company; the commentary speaks of 'the Group' and the statement of changes in equity prints an 'Acquisition of subsidiary' line (2024), while the auditor's paragraph speaks of 'the Company's financial position'. Recorded as basis 'company' as headed; the basis is not stated.
- EPS printed with no unit ((0.0209); 2024: (0.0247)-); stored as printed in emalangeni.
- No auditor's report on the summary is printed. The summary states: 'Kobla Quashie, Nkonyeni Precast Limited's independent auditors, have audited the financial statements of Nkonyeni Precast Limited of and have expressed that the financial statement present fairly in all material respects audit opinion on the financial statements. The abridged financial statements have been derived from the audited financial statements ...' (p1).
- Abridged statement of comprehensive income (to profit/loss for the year and EPS; no OCI or total comprehensive income line), financial position (subtotals unlabelled), change in cash flows (condensed) and changes in equity (not transcribed). No notes beyond a basis-of-preparation sentence.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
a47ef44102326c1aabf092a5b3f0401cbd5e4a6c21d60238eb52c2ba3babc2eb- Entity as printed
- Nkonyeni Pre-Cast Limited (Registration number 484 of 2007; Share Code on the ESE: NPC; ISIN SZE000331056)
- Exchange copy
- retrieved 2026-10-08T18:04:03Z
-
Nkonyeni Pre-Cast Limited Financial Results for the year ended 30 June 2024
Year ended 30 June 2024 · Published summary of audited statements (summary) · final status not established
Audit: Kobla Quashie (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Published by the company through the ESE. No auditor's report on the abridged statements is printed: the paragraph headed 'Independent auditors report on abridged financial statements' is the company's statement that Kobla Quashie audited the financial statements and expressed an unmodified opinion; it carries no auditor's signature or date. The only date and approval shown is 'By order of the Board Frans Pienaar 17 October 2024' (typed name, no signature; PDF p1, page image).
- Document date
- 17 Oct 2024
- Published
- 4 Nov 2024
- Auditor's report
- date not recorded
- Board approval
- 17 Oct 2024
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY to 30 Jun 2024, FY to 30 Jun 2023
- Basis
- company statements · SZL units (printed “SZL”)
- Printed 'Nkonyeni Pre-Cast Limited' (registration number 484 of 2007; ESE share code NPC; ISIN SZE000331056, p1); the directory name is 'Nkonyeni Precast Limited' with the same ISIN and ticker. The auditor's paragraph prints 'Nkonyeni Precast Limited'. Same legal entity.
- 2023 income tax expense is printed 265 409 without brackets; profit before tax 367 391 less 265 409 gives the printed profit 101 981 (within 1), so the 2023 figure is an expense printed without brackets, while the 2024 figure 1 103 060 (also unbracketed) is a credit. Kept as printed.
- Both current-assets subtotals disagree with their lines: 2024 printed 11,311,791 (comma-grouped, unlike the rest of the page) against lines adding to 12 169 832; 2023 printed 9 833 914 against lines adding to 10 712 062. In both years non-current assets plus the lines' sum gives the printed total assets (69 621 220; 66 852 739), which agree with total equity and liabilities, so the subtotals are the misprints. The FY2025 publication repeats 11 311 791. Kept as printed; checked on the render.
- 2023 net cash from financing activities is printed '(4 399 723' with no closing bracket.
- Commentary gives total assets as E69 619 220 against 69 621 220 in the balance sheet. Cash and cash equivalents in the cash-flow statement are negative (net of the bank overdraft).
- The statements are not headed consolidated or company; the statement of changes in equity prints an 'Acquisition of subsidiary' line and the balance sheet an 'Investment in subsidiaries' line (dashes), while the auditor paragraph speaks of 'the Company's financial position'. Recorded as basis 'company' as in the FY2025 spec; the basis is not stated.
- EPS printed '(2.47)' with no unit (2023: dash). The FY2025 publication gives the 2024 figure as (0.0247), consistent with (2.47) being cents; the unit is not printed here. Stored as printed (mapping ambiguous).
- No auditor's report on the summary is printed. The summary states: 'Kobla Quashie, Nkonyeni Precast Limited's independent auditors, have audited the financial statements of Nkonyeni Precast Limited of and have expressed an unmodified opinion on the financial statement. The abridged financial statements have been derived from the audited financial statements ...' (p1).
- Abridged statement of comprehensive income (to profit/loss for the year and EPS; no OCI or total comprehensive income line), financial position (subtotals unlabelled), change in cash flows (condensed) and changes in equity (not transcribed). No notes beyond a basis-of-preparation sentence.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
9d987bd9d378a69a5dfaaab0314d85f730a93cc445a5b9f507e9c9d61803e3ea- Entity as printed
- Nkonyeni Pre-Cast Limited (Registration number 484 of 2007; Share Code on the ESE: NPC; ISIN SZE000331056)
- Exchange copy
- retrieved 2026-10-08T18:04:19Z
Data notes
- Net cash inflow/(outflow) from financing activities — Printed '(4 399 723'; read as '(4399723)'. Printed '(4 399 723' with no closing bracket (text layer and page image, p1); read as the bracketed outflow its lines give ((630 443) + (3 769 280)). (Nkonyeni Pre-Cast Limited Financial Results for the year ended 30 June 2024, p1)
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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