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
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Company details
- Legal name
- P.O.L.I.C.Y. Limited
- 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
- 31 December
Overview
Year ended 31 December 2025 · summary financial statements, final status not established · source
Read with these figures
- Summary financial statements not confirmed as final. The published copy is not confirmed as the final version. The FY2025 figures come from it.
Full wording and sources
Summary financial statements for 2025: final status not established
Communiqué 'issued pursuant to Listing Rule 12.20 and Securities Act 2005', 'By Order of the Board, SILEO Corporate Services Ltd, Secretary, 30 March 2026' (typeset, p1); 'The Board of Directors of P.O.L.I.C.Y. Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements.' and 'The auditors of the Company are Ernst & Young.' (p1). No auditor's report on the summary or on the full statements is printed; no audit opinion, audit report date or board approval date is stated.
Source: P.O.L.I.C.Y. LIMITED — ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (dated 2026-03-30)
2025, 2024: figures from a published summary
These columns come from the issuer's summary financial statements, not its full financial statements; the summary does not state that its source statements were audited. The summary does not state its source. It is titled 'ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025' and refers to 'the full set of financial statements' available at the registered office (p1). No auditor's report on the summary is printed. The publication is titled 'Abridged Audited Financial Statements' and states 'The auditors of the Company are Ernst & Young.' and 'Copies of the full set of financial statements ... are available to the public, free of charge, at the registered office of the Company' (p1). It does not quote an audit opinion or state that the summary is extracted from the audited statements. Statement of profit and loss and other comprehensive income (income, expenses, profit before finance costs, foreign exchange, fair value gain, profit before tax, tax, OCI, basic EPS, dividends per share, shares in issue), statement of financial position (non-current assets, current assets, equity and current liabilities as single lines; NAV per share), statement of cash flows (three activity totals and the cash movement) and statement of changes in equity; no notes.
Source: P.O.L.I.C.Y. LIMITED — ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (dated 2026-03-30)
-
Revenue
Not reported in this filing
-
Operating profit / (loss)
Not reported in this filing
-
Profit / (loss) for the year
MUR 98.1 million
98,104 MUR thousands · p1
+198.3% vs 2024
-
Total assets
MUR 1.49 billion
1,488,140 MUR thousands · p1
+4.5% vs 2024
-
Total equity
MUR 1.46 billion
1,455,141 MUR thousands · p1
+2.5% vs 2024
-
Cash from operations
MUR 18.4 million
18,418 MUR thousands · p1
+29.3% vs 2024
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.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in MUR 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
- FY2025 — summary financial statements (summary), final status not established; reported for the year · source
- FY2024 — summary financial statements (summary), final status not established; comparative in the FY2025 filing · source
- 2025, 2024: figures from a published summary. These columns come from the issuer's summary financial statements, not its full financial statements; the summary does not state that its source statements were audited. The summary does not state its source. It is titled 'ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025' and refers to 'the full set of financial statements' available at the registered office (p1). No auditor's report on the summary is printed. The publication is titled 'Abridged Audited Financial Statements' and states 'The auditors of the Company are Ernst & Young.' and 'Copies of the full set of financial statements ... are available to the public, free of charge, at the registered office of the Company' (p1). It does not quote an audit opinion or state that the summary is extracted from the audited statements. Statement of profit and loss and other comprehensive income (income, expenses, profit before finance costs, foreign exchange, fair value gain, profit before tax, tax, OCI, basic EPS, dividends per share, shares in issue), statement of financial position (non-current assets, current assets, equity and current liabilities as single lines; NAV per share), statement of cash flows (three activity totals and the cash movement) and statement of changes in equity; no notes.
Income statement
| Line (as printed) | FY2025Summary financial statements (summary)reported for the year | FY2024Summary financial statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Income1 | 34,995 | 23,941 |
| Expenses | (15,740) | (15,041) |
| Profit before finance costs2 | 19,255 | 8,900 |
| Net foreign exchange (losses)/gains | (1,295) | 4,158 |
| Gain on valuation of financial assets at fair value through profit or loss | 81,232 | 20,222 |
| Profit before income tax | 99,192 | 33,280 |
| Taxation | (1,088) | (392) |
| Profit for the year | 98,104 | 32,888 |
| Other comprehensive (loss)/ income for the year ,net of tax | (3,555) | 213,670 |
| Comprehensive income for the year | 94,549 | 246,558 |
Notes and alternative reported figures (2)
- “Income” is an issuer-specific line, not mapped to a shared definition: Total income of the investment company as aggregated in the summary (not split into dividend, interest or other income).
- “Profit before finance costs” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: income less expenses.
Balance sheet
| Line (as printed) | FY2025Summary financial statements (summary)reported for the year | FY2024Summary financial statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Non-current assets | 1,194,874 | 1,330,544 |
| Current assets | 293,266 | 93,652 |
| Total assets | 1,488,140 | 1,424,196 |
| Equity | 1,455,141 | 1,419,609 |
| Current liabilities | 32,999 | 4,587 |
| Total equity and liabilities | 1,488,140 | 1,424,196 |
Cash flow
| Line (as printed) | FY2025Summary financial statements (summary)reported for the year | FY2024Summary financial statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Net cash from operating activities | 18,418 | 14,239 |
| Net cash (used in)/generated from investing activities | (11,899) | 91,455 |
| Net cash used in financing activities | (59,010) | (78,430) |
| (Decrease)/Increase in cash and cash equivalents | (52,491) | 27,264 |
| At 1 January | 89,897 | 58,542 |
| Effect of exchange difference on cash and cash equivalents | (1,295) | 4,091 |
| At 31 December | 36,111 | 89,897 |
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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P.O.L.I.C.Y. LIMITED — ABRIDGED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Year ended 31 December 2025 · Summary financial statements (summary) · final status not established
Audit: Ernst & Young (named); no auditor's opinion on the full statements in this document
Final status: Communiqué 'issued pursuant to Listing Rule 12.20 and Securities Act 2005', 'By Order of the Board, SILEO Corporate Services Ltd, Secretary, 30 March 2026' (typeset, p1); 'The Board of Directors of P.O.L.I.C.Y. Limited accepts full responsibility for the accuracy of the information contained in these abridged audited financial statements.' and 'The auditors of the Company are Ernst & Young.' (p1). No auditor's report on the summary or on the full statements is printed; no audit opinion, audit report date or board approval date is stated.
- Document date
- 30 Mar 2026
- 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 FY2025, FY2024
- Basis
- company statements · MUR thousands (printed “Rs'000”)
- In the 2024 part of the statement of changes in equity the row labels appear shifted against the figures: 'Comprehensive income' carries the profit 32,888, 'Profit for the year' carries 213,670 (the OCI), 'Other transfer' carries the total comprehensive income 246,558 and 'Dividends' carries the 31 December 2024 balances (p1). The statement of changes in equity is not transcribed.
- No auditor's report on the summary is printed. The publication is titled 'Abridged Audited Financial Statements' and states 'The auditors of the Company are Ernst & Young.' and 'Copies of the full set of financial statements ... are available to the public, free of charge, at the registered office of the Company' (p1). It does not quote an audit opinion or state that the summary is extracted from the audited statements.
- Statement of profit and loss and other comprehensive income (income, expenses, profit before finance costs, foreign exchange, fair value gain, profit before tax, tax, OCI, basic EPS, dividends per share, shares in issue), statement of financial position (non-current assets, current assets, equity and current liabilities as single lines; NAV per share), statement of cash flows (three activity totals and the cash movement) and statement of changes in equity; no notes.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
eb022be45dbacab78af91d0f619f830d6f9bd58d3ed7136ed87aae3769665b82- Entity as printed
- P.O.L.I.C.Y. LIMITED
- Exchange copy
- retrieved 2026-10-08T18:29:13Z
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) (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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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.