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One Tech

OTH · Bourse de Tunis · Consolidated statements

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Company details
Legal name
One Tech Holding SA
Listing
OTH on the Bourse de Tunis, active · ISIN TN0007530017 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, signed / final · source

Read with these figures

  • Auditor's emphasis of matter. No emphasis-of-matter or observation paragraph.
Full wording and sources

  • Auditor's emphasis of matter

    No emphasis-of-matter or observation paragraph. Key audit matter: goodwill (écarts d'acquisition) on OTBS (1 380 514 TND) and FUBA Printed Circuits (4 555 160 TND), subsidiaries with past losses; amortised at 5% a year (p33).

    Source: Avis des sociétés — Etats financiers consolidés, One Tech Holding, arrêtés au 31 décembre 2025 (dated 2026-05-21)

  • Revenue

    TND 1.08 billion

    1,078,193,212 TND units · p4

    +2.9% vs 2024

  • Operating profit / (loss)

    TND 62.8 million

    62,773,954 TND units · p4

    +4.1% vs 2024

  • Profit / (loss) for the year

    TND 42.7 million

    42,667,233 TND units · p4

    +38.0% vs 2024

  • Total assets

    TND 769 million

    769,124,080 TND units · p2

    +2.4% vs 2024

  • Total equity

    Not reported in this filing

  • Cash from operations

    TND 79.2 million

    79,153,051 TND units · p5

    +46.7% vs 2024

Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, signed / final; reported for the year · source
  • FY2024 — audited financial statements, signed / final; comparative in the FY2025 filing · source

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Revenus 1,078,193,212 1,048,199,298
Autres produits d'exploitation 1,832,308 1,263,567
Production immobilisée1 757,327 541,425
Total des produits d'exploitation2 1,080,782,847 1,050,004,290
Variation des stocks des produits finis et des encours (+ ou -)3 2,449,610 (2,667,255)
Achats de matières et d'approvisionnements consommés4 (800,549,167) (774,100,427)
Charges de personnel (124,268,766) (114,921,996)
Dotations aux amortissements et aux provisions5 (36,042,611) (41,080,734)
Autres charges d'exploitation (59,597,959) (56,941,300)
Total des charges d'exploitation6 (1,018,008,893) (989,711,712)
RESULTAT D'EXPLOITATION 62,773,954 60,292,578
Charges financières nettes7 (8,873,113) (15,910,870)
Produits des placements8 1,992,489 3,531,277
Autres gains ordinaires9 4,282,517 2,960,804
Autres Pertes ordinaires10 (1,055,527) (765,272)
RESULTAT DES ACTIVITES ORDINAIRES AVANT IMPOT 59,120,320 50,108,517
Impôt sur les bénéfices (15,121,152) (17,362,982)
RESULTAT NET DES ENTREPRISES CONSOLIDES11 43,999,168 32,745,535
Dotations aux amortissements des écarts d'acquisition12 (1,592,160) (1,693,039)
Quote part du résultat des sociétés mises en équivalence 260,225 (140,800)
RESULTAT NET DE L'ENSEMBLE CONSOLIDE 42,667,233 30,911,696
Quote-part des intérêts minoritaires13 592,668 (713,991)
Notes and alternative reported figures (13)
  1. “Production immobilisée” is an issuer-specific line, not mapped to a shared definition: Note R3: own work capitalised.
  2. “Total des produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Revenue, other operating income and capitalised production.
  3. “Variation des stocks des produits finis et des encours (+ ou -)” is an issuer-specific line, not mapped to a shared definition: Note R4.
  4. “Achats de matières et d'approvisionnements consommés” is an issuer-specific line, not mapped to a shared definition: Note R5.
  5. “Dotations aux amortissements et aux provisions” is an issuer-specific line, not mapped to a shared definition: Note R7: depreciation and provisions less reversals.
  6. “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating charges (printed negative).
  7. “Charges financières nettes” is an issuer-specific line, not mapped to a shared definition: Note R9: net financial charges.
  8. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Note R10.
  9. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note R11.
  10. “Autres Pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Note R12.
  11. “RESULTAT NET DES ENTREPRISES CONSOLIDES” is an issuer-specific line, not mapped to a shared definition: Result after tax of the fully consolidated entities, before goodwill amortisation and equity-accounted results.
  12. “Dotations aux amortissements des écarts d'acquisition” is an issuer-specific line, not mapped to a shared definition: Note R14.
  13. “Quote-part des intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority share of the consolidated result as printed on the income statement: printed positive 592 668 for 2025 and added to reach the group share (the minorities' result on the balance sheet is a loss of (592 668)).

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Ecart d'acquisition1 10,099,743 11,836,369
S/TOTAL 1,117,935 1,097,786
S/TOTAL 193,364,156 192,525,442
Titres mis en équivalence 5,526,342 6,243,450
S/TOTAL2 21,698,856 18,116,277
Total des actifs immobilisés3 231,807,032 229,819,324
Autres actifs non courants4 4,912,719 7,033,447
Total des actifs non courants 236,719,751 236,852,771
S/TOTAL 183,103,706 168,827,409
S/TOTAL 239,058,196 225,602,619
Autres actifs courants5 30,150,916 30,313,388
Placements et autres actifs financiers 20,243,358 30,996,325
Liquidités et équivalents de liquidités 59,848,153 58,438,220
Total des actifs courants 532,404,329 514,177,961
TOTAL DES ACTIFS 769,124,080 751,030,732
Capital social 80,400,000 80,400,000
Réserves6 285,384,295 276,105,906
Autres capitaux propres 9,430,806 7,696,220
Total des capitaux propres s avant résultat de l'exercice7 375,215,101 364,202,126
Résultat de l'exercice8 43,259,901 30,197,705
Total des capitaux propres s avant affectation 418,475,002 394,399,831
Réserves des minoritaires9 50,200,644 57,298,466
Résultat des minoritaires10 (592,668) 713,991
Total des intérets minoritaires 49,607,976 58,012,457
Emprunts et dettes assimilés 38,255,416 51,636,114
Provisions pour risques et charges 4,698,170 3,791,465
Autres passifs non courants11 444,210 402,501
Total des passifs non courants 43,397,796 55,830,080
Fournisseurs et comptes rattachés 149,392,944 127,787,537
Autres passifs courants12 42,855,180 43,686,105
Concours bancaires et autres passifs financiers 65,395,182 71,314,722
Total des passifs courants 257,643,306 242,788,364
Total des passifs 301,041,102 298,618,444
Total capitaux propres et passif 769,124,080 751,030,732
Notes and alternative reported figures (12)
  1. “Ecart d'acquisition” is an issuer-specific line, not mapped to a shared definition: Note B1: goodwill on consolidation, net of amortisation (amortised over 20 years).
  2. “S/TOTAL” is an issuer-specific line, not mapped to a shared definition: Note B4: financial fixed assets less provisions (S/TOTAL).
  3. “Total des actifs immobilisés” is an issuer-specific line, not mapped to a shared definition: Subtotal of goodwill, intangible, tangible, equity-accounted and financial fixed assets.
  4. “Autres actifs non courants” is an issuer-specific line, not mapped to a shared definition: Note B5.
  5. “Autres actifs courants” is an issuer-specific line, not mapped to a shared definition: Note B8.
  6. “Réserves” is an issuer-specific line, not mapped to a shared definition: Reserves (note B11: share premium, retained earnings, reserves, consolidated and translation reserves).
  7. “Total des capitaux propres s avant résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: Group equity before the year's result.
  8. “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: The year's consolidated result (group share) shown within equity.
  9. “Réserves des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests: reserves.
  10. “Résultat des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests: the year's result.
  11. “Autres passifs non courants” is an issuer-specific line, not mapped to a shared definition: Printed without a note.
  12. “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note B15.

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Résultat net1 42,667,233 30,911,696
Dotation aux amortissements & provisions2 36,142,208 40,452,572
Dotations aux amortissements des écarts d'acquisition3 1,592,161 1,693,039
- Variation des stocks et en cours4 (14,638,876) 8,314,442
- Variation des créances5 (11,927,523) 3,588,199
- Variation des autres actifs non courants6 (796,092) (2,423,775)
- Variation des autres actifs courants7 (463,507) (3,772,845)
- Variation des placements et autres actifs financiers8 11,730,300 53,898
- Variation des fournisseurs9 21,550,662 (20,973,618)
- Variation des autres passifs courants10 165,829 2,420,361
- Variation des autres passifs financiers11 (4,803,871) (4,932,862)
- Plus ou moins value de cession12 (724,352) (324,802)
- Quote-part subvention d'investissement inscrite au résultat13 (1,646,599) (1,185,415)
- Quote-part du résultat des sociétés mises en équivalence14 (260,225) 140,800
- Plus ou moins value sur cession d'actions propres15 565,703 0
Flux de trésorerie provenant de (affectés à ) l'exploitation 79,153,051 53,961,690
Décaissement provenant de l'acquisition d'immobilisations corporelles et incorporelles16 (34,526,222) (28,129,596)
Encaissement provenant de la cession d'immobilisations corporelles et incorporelles17 488,117 510,868
Décaissements provenant de l'acquisition d'immobilisations financières18 (4,368,705) (3,711)
Encaissement provenant de la cession d'immobilisations financières19 1,688,237 4,108,227
Variation du périmètre de consolidation20 (4,066,150) 2,325,479
Flux de trésorerie provenant de (affectés aux) activités d'investissement (40,784,723) (21,188,733)
Dividendes et autres distributions (25,012,643) (25,402,491)
Encaissement subvention d'investissement21 2,764,318 –22
Encaissement provenant des emprunts 12,099,547 8,784,983
Remboursement d'emprunts (28,749,912) (31,711,405)
Cession (acq.) d'actions propres23 –22 23,470
Flux de trésorerie provenant de (affectés aux) activités de financement (38,898,690) (48,305,443)
Effet de la variation des cours de change sur les liquidités et équivalents de liquidités24 67,977 148,719
Effet des modifications comptables sur les liquidités et équivalents de liquidités25 –26 (50,771)
Variation de trésorerie (462,385) (15,434,538)
Trésorerie au début de l'exercice 54,034,774 69,469,312
Trésorerie à la clôture de l'exercice 53,572,389 54,034,774
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
Notes and alternative reported figures (24)
  1. “Résultat net” is an issuer-specific line, not mapped to a shared definition: Starting point of the indirect method: net result of the consolidated whole.
  2. “Dotation aux amortissements & provisions” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  3. “Dotations aux amortissements des écarts d'acquisition” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  4. “- Variation des stocks et en cours” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  5. “- Variation des créances” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  6. “- Variation des autres actifs non courants” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  7. “- Variation des autres actifs courants” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  8. “- Variation des placements et autres actifs financiers” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  9. “- Variation des fournisseurs” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  10. “- Variation des autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  11. “- Variation des autres passifs financiers” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  12. “- Plus ou moins value de cession” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  13. “- Quote-part subvention d'investissement inscrite au résultat” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  14. “- Quote-part du résultat des sociétés mises en équivalence” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  15. “- Plus ou moins value sur cession d'actions propres” is an issuer-specific line, not mapped to a shared definition: Operating activities (indirect method).
  16. “Décaissement provenant de l'acquisition d'immobilisations corporelles et incorporelles”: mapping to a shared definition is uncertain. One printed line for property, plant and equipment and intangible assets together.
  17. “Encaissement provenant de la cession d'immobilisations corporelles et incorporelles”: mapping to a shared definition is uncertain. One printed line for disposals of property, plant and equipment and intangible assets together.
  18. “Décaissements provenant de l'acquisition d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  19. “Encaissement provenant de la cession d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  20. “Variation du périmètre de consolidation” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  21. “Encaissement subvention d'investissement” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  22. “Cession (acq.) d'actions propres” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  23. “Effet de la variation des cours de change sur les liquidités et équivalents de liquidités” is an issuer-specific line, not mapped to a shared definition: Printed within 'Variation de trésorerie' (the printed change includes it).
  24. “Effet des modifications comptables sur les liquidités et équivalents de liquidités” is an issuer-specific line, not mapped to a shared definition: Printed within 'Variation de trésorerie' (the printed change includes it).

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Profit / (loss) attributable to shareholders (TND units)1 43,259,901 30,197,705
Notes and alternative reported figures (1)
  1. Profit / (loss) attributable to shareholders: printed as “RESULTAT NET PART DU GROUPE”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividendes et autres distributions (25,012,643) TND units Audited financial statements, p5
31 Dec 2024 Dividends paid (cash flow statement) Dividendes et autres distributions (25,402,491) TND units Audited financial statements, p5

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Avis des sociétés — Etats financiers consolidés, One Tech Holding, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · signed / final

    Audit: Cabinet Sleheddine Zahaf (Sleheddine Zahaf) and ECC Mazars (Walid Masmoudi), commissaires aux comptes, unmodified opinion · signed

    Auditor's sign-off: Sleheddine Zahaf, Cabinet Sleheddine Zahaf; Walid Masmoudi, ECC Mazars

    Final status: The commissaires aux comptes' report on the consolidated statements (scanned, PDF pp32-34) is dated 'Tunis, le 21 mai 2026' (p32) and closed with handwritten signatures over the stamps of Cabinet Sleheddine Zahaf (Sleheddine Zahaf) and ECC Mazars (Walid Masmoudi) (p34, page image). The report states the consolidated statements were 'arrêtés par le conseil d'administration du 03 Avril 2026' and quotes total assets 769 124 080 TND and group net result 43 259 901 TND, matching the statements (p32).

    Document date
    21 May 2026
    Auditor's report
    21 May 2026
    Board approval
    3 Apr 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND units (printed “Chiffres présentés en TND”)
    • 'Variation de trésorerie' is printed twice on p5: (462 385) (2024: (15 434 538)) after the financing flows, and again below the closing cash as 462 385 (2024: 15 434 538), without brackets. The first, which the flows and the opening and closing balances support, is transcribed; the second is not.
    • Cash in the cash-flow statement (trésorerie 53 572 389; 2024: 54 034 774) differs from 'Liquidités et équivalents de liquidités' on the balance sheet (59 848 153; 2024: 58 438 220, note B10); the document does not reconcile them.
    • Minority interests (49 607 976; 2024: 58 012 457) are printed between group equity and liabilities; 'Total des capitaux propres avant affectation' is group equity. No total-equity line is printed (p3).
    • Operating-activities adjustment 'Plus ou moins value sur cession d'actions propres' is printed '(0)' for 2024 (p5).
    • The income statement prints 'Quote-part des intérêts minoritaires' as 592 668 for 2025 (2024: (713 991)) and adds it to the consolidated result to reach the group share; the balance sheet prints the minorities' result as (592 668) (2024: 713 991) (pp3-4).
    Technical details
    File
    34 pages, with a text layer
    SHA-256
    fddb542e9c84cf2745a1d6f198fa229f878b27fa4eee750d78db6b5d94331469
    Entity as printed
    Groupe ONE TECH HOLDING; groupe ONE TECH HOLDING (le « Groupe »); Société ONE TECH HOLDING SA
    Exchange copy
    retrieved 2026-10-08T18:06:22Z

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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