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Oceanarium
On this page
Company details
- Legal name
- Oceanarium (Mauritius) Ltd
- Listing
- No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 30 June
Overview
Year ended 30 June 2025 · annual report, final status not established · source
Read with these figures
- Annual report not confirmed as final. The published copy is unsigned. The FY to 30 Jun 2025 figures come from it.
- Auditor's emphasis of matter. Key audit matter 'GOING CONCERN': 'The Company incurred loss for the year ended 30 June 2025 amounting to Rs 39,845,090 and as at that date it had accumulated losses of Rs 127,056,690.
Full wording and sources
Annual report for 2025: final status not established
Independent auditor's report to the shareholders of Oceanarium (Mauritius) Ltd (PDF p4-p7) with an unmodified opinion (p4), ending with the typeset names 'BDO & Co, Chartered Accountants' and 'Siddhish Jankee, FCCA, Licensed by FRC', 'Port Louis, Mauritius 24 September 2025' (p7): no handwritten or image signature is shown (name_printed_unsigned). The statements state 'These financial statements have been approved for issue by the Board of Directors on 24 September 2025' with the typeset names Cédric Doger de Spéville (Chairperson) and Christel Maucet (Director), unsigned (p8).
Source: Odysseo Annual Report 2025 — 7 Financial Statements (Oceanarium (Mauritius) Ltd, year ended 30 June 2025) (dated 2025-09-24)
Auditor's emphasis of matter
Key audit matter 'GOING CONCERN': 'The Company incurred loss for the year ended 30 June 2025 amounting to Rs 39,845,090 and as at that date it had accumulated losses of Rs 127,056,690. At the same date, the Company had net current liabilities of Rs 38,475,192.' The auditor reviewed management's cash-flow forecasts (note 4(e)). No material-uncertainty paragraph is printed and the opinion is not modified (PDF p5).
Source: Odysseo Annual Report 2025 — 7 Financial Statements (Oceanarium (Mauritius) Ltd, year ended 30 June 2025) (dated 2025-09-24)
-
Revenue
MUR 112 million
112,001,194 MUR units · p8
+2.8% vs 2024
-
Operating profit / (loss)
−MUR 28.6 million
(28,636,591) MUR units · p8
Change not shown.
-
Profit / (loss) for the year
−MUR 39.8 million
(39,845,090) MUR units · p8
Change not shown.
-
Total assets
MUR 720 million
720,205,492 MUR units · p8
−2.7% vs 2024
-
Total equity
MUR 459 million
458,596,842 MUR units · p8
−8.3% vs 2024
-
Cash from operations
−MUR 10.5 million
(10,472,758) MUR units · p9
Change not shown.
Large amounts are rounded for reading (MUR million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Not shown: the prior-year figure is zero or negative.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in MUR units unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY to 30 Jun 2025 — annual report, final status not established; reported for the year · source
- FY to 30 Jun 2024 — annual report, final status not established; comparative in the FY to 30 Jun 2025 filing · source
Income statement
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Revenue | 112,001,194 | 108,979,828 |
| Other income1 | 6,358,426 | 140,499 |
| Revenue and other income (unlabelled subtotal)2 | 118,359,620 | 109,120,327 |
| Operating expenses | (114,540,564) | (116,361,134) |
| Depreciation and amortisation | (32,455,647) | (32,111,441) |
| Loss before finance costs | (28,636,591) | (39,352,248) |
| Finance costs | (13,041,356) | (13,011,130) |
| Loss before taxation | (41,677,947) | (52,363,378) |
| Income tax credit | 1,832,857 | 2,480,760 |
| Loss for the year | (39,845,090) | (49,882,618) |
| Effect of change in tax rate on deferred tax3 | (1,401,644) | –4 |
| Remeasurement of post-employment benefit obligations5 | (137,088) | 22,558 |
| Deferred tax on remeasurement of post-employment benefit obligations6 | –4 | (3,835) |
| Other comprehensive income for the year, net of tax | (1,538,732) | 18,723 |
| Total comprehensive income for the year | (41,383,822) | (49,863,895) |
- Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
Notes and alternative reported figures (5)
- “Other income” is an issuer-specific line, not mapped to a shared definition: Other income (note 22), added to revenue before operating expenses.
- “Revenue and other income (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Printed unlabelled subtotal of revenue and other income.
- “Effect of change in tax rate on deferred tax” is an issuer-specific line, not mapped to a shared definition: OCI item not reclassified (note 7).
- “Remeasurement of post-employment benefit obligations” is an issuer-specific line, not mapped to a shared definition: OCI item not reclassified (note 15).
- “Deferred tax on remeasurement of post-employment benefit obligations” is an issuer-specific line, not mapped to a shared definition: OCI item not reclassified (note 7).
Balance sheet
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Property, plant and equipment | 532,020,623 | 558,645,009 |
| Right of use assets | 150,471,935 | 152,339,252 |
| Investment in Foundation1 | 1,000,000 | –2 |
| Intangible assets | 172,656 | 1,277,555 |
| Deferred tax assets | 4,096,527 | 3,665,314 |
| Non-current assets (unlabelled subtotal) | 687,761,741 | 715,927,130 |
| Inventories | 3,978,069 | 4,436,545 |
| Trade receivables3 | 7,838,548 | 842,377 |
| Prepayments and other receivables4 | 5,576,311 | 4,893,741 |
| Cash and cash equivalents | 15,050,823 | 14,258,997 |
| Current assets (unlabelled subtotal) | 32,443,751 | 24,431,660 |
| Total assets | 720,205,492 | 740,358,790 |
| Share capital | 528,000,000 | 528,000,000 |
| Revaluation and other reserves5 | 57,653,532 | 59,192,264 |
| Accumulated losses | (127,056,690) | (87,211,600) |
| Owner’s interest | 458,596,842 | 499,980,664 |
| Borrowings | 29,470,531 | 26,427,509 |
| Lease liabilities | 160,951,855 | 160,834,528 |
| Retirement benefit obligations | 267,321 | 106,410 |
| Non-current liabilities (unlabelled subtotal) | 190,689,707 | 187,368,447 |
| Trade and other payables | 36,629,718 | 30,531,495 |
| Borrowings | 9,444,024 | 9,009,417 |
| Bank overdraft | 14,686,155 | 3,412,829 |
| Lease liabilities | 10,159,046 | 10,055,938 |
| Current liabilities (unlabelled subtotal) | 70,918,943 | 53,009,679 |
| Total liabilities | 261,608,650 | 240,378,126 |
| Total equity and liabilities | 720,205,492 | 740,358,790 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
Notes and alternative reported figures (4)
- “Investment in Foundation” is an issuer-specific line, not mapped to a shared definition: Investment in a structured entity (Foundation), note 11; non-current.
- “Trade receivables”: mapping to a shared definition is uncertain. Printed 'Trade receivables' (note 9); prepayments and other receivables are a separate line.
- “Prepayments and other receivables” is an issuer-specific line, not mapped to a shared definition: Note 10; current.
- “Revaluation and other reserves” is an issuer-specific line, not mapped to a shared definition: Note 13: revaluation reserve and actuarial reserve combined.
Cash flow
| Line (as printed) | FY to 30 Jun 2025Annual reportreported for the year | FY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filing |
|---|---|---|
| Cash generated from/(used in) operations | 2,816,137 | (10,983,262) |
| Interest received | –1 | 173,095 |
| Interest paid on lease liabilities | (10,086,485) | (10,084,457) |
| Interest paid | (3,202,410) | (2,143,854) |
| Net cash used in operating activities | (10,472,758) | (23,038,478) |
| Purchase of property, plant and equipment | (1,679,445) | (2,916,042) |
| Portion of assets purchased under finance lease not paid by leasing company2 | (471,052) | –3 |
| Grant received4 | –3 | 615,022 |
| Purchase of intangible assets | –3 | (105,844) |
| Repayment of loans by related parties5 | –3 | 9,900,000 |
| Investment in structured entity (Foundation)6 | (1,000,000) | –3 |
| Net cash (used in)/generated from investing activities | (3,150,497) | 7,493,136 |
| Principal paid on lease liabilities | (583,414) | (462,383) |
| Bank loan received | –7 | 30,000,000 |
| Shareholder loan received8 | 8,259,614 | –7 |
| Repayment of borrowings | (4,781,984) | (6,338,248) |
| Net cash generated from financing activities | 2,894,216 | 23,199,369 |
| Net (decrease)/increase in cash and cash equivalents | (10,729,039) | 7,654,027 |
| At 01 July | 10,846,168 | 3,975,145 |
| Net foreign exchange gain/(loss) | 247,539 | (783,004) |
| At 30 June | 364,668 | 10,846,168 |
- 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.
Notes and alternative reported figures (5)
- “Portion of assets purchased under finance lease not paid by leasing company” is an issuer-specific line, not mapped to a shared definition: Investing (notes 5B/6).
- “Grant received” is an issuer-specific line, not mapped to a shared definition: Investing (note 5).
- “Repayment of loans by related parties” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Investment in structured entity (Foundation)” is an issuer-specific line, not mapped to a shared definition: Investing (note 11).
- “Shareholder loan received” is an issuer-specific line, not mapped to a shared definition: Financing (note 14(c)).
Reported measures outside the statements
| Measure (as printed) | FY to 30 Jun 2025 | FY to 30 Jun 2024 |
|---|---|---|
| Earnings before interest, tax, depreciation and amortisation | 3,819,056 p8 | (7,240,807) p8 |
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.
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Odysseo Annual Report 2025 — 7 Financial Statements (Oceanarium (Mauritius) Ltd, year ended 30 June 2025)
Year ended 30 June 2025 · Annual report · final status not established
Audit: BDO & Co, unmodified opinion
Auditor's sign-off: Siddhish Jankee, FCCA, for BDO & Co (typeset)
Final status: Independent auditor's report to the shareholders of Oceanarium (Mauritius) Ltd (PDF p4-p7) with an unmodified opinion (p4), ending with the typeset names 'BDO & Co, Chartered Accountants' and 'Siddhish Jankee, FCCA, Licensed by FRC', 'Port Louis, Mauritius 24 September 2025' (p7): no handwritten or image signature is shown (name_printed_unsigned). The statements state 'These financial statements have been approved for issue by the Board of Directors on 24 September 2025' with the typeset names Cédric Doger de Spéville (Chairperson) and Christel Maucet (Director), unsigned (p8).
- Document date
- 24 Sep 2025
- Auditor's report
- 24 Sep 2025
- Board approval
- 24 Sep 2025
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY to 30 Jun 2025, FY to 30 Jun 2024
- Basis
- company statements · MUR units (printed “Rs”)
- Cash at the end of the year in the cash-flow statement (364,668; 2024: 10,846,168) is cash and cash equivalents net of the bank overdraft (p9, note 25(c)).
- The document is the financial-statements section (folios 79-112) of the 'Odysseo Annual Report 2025'; Odysseo is the aquarium's trading brand. The statement of directors' responsibilities mentions 'the Group and the Company' (p2), but only company statements are presented and the auditor's report covers the Company only.
Technical details
- File
- 36 pages, with a text layer
- SHA-256
8e21ebc58a8281f447037aac402e749f3c10ff1e1d01890f585e1651001b62b4- Entity as printed
- Oceanarium (Mauritius) Ltd (trading as Odysseo)
- Issuer copy
- retrieved 2026-10-08T19:14:10Z
Data notes
No figure-level notes beyond those in the tables.
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.