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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

PrimeTime

PRIMETIME · Botswana Stock Exchange · Consolidated statements

On this page
Company details
Legal name
PrimeTime Property Holdings Limited
Listing
PRIMETIME on the Botswana Stock Exchange, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 August

Overview

Year ended 31 August 2025 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY to 31 Aug 2025 figures come from it.
Full wording and sources

  • Audited financial statements for 2025: final status not established

    Independent auditor's report (PDF pp8-12, unmodified opinion) closes on PDF p12 with 'Ernst & Young' typeset in a monospace font in the signature position, then 'Ernst & Young, Firm of Certified Auditors, Practising member: Francois J Roos (CAP 0013 2025), Gaborone, 12 December 2025'; the pages carry a 'Docusign Envelope ID' header but no handwritten or drawn signature and no 'DocuSigned by' box is visible (page image): recorded name_printed_unsigned. Statements approved by the board on 28 November 2025 and signed with handwritten signatures by Paul Masie and Nigel Pattison Dixon-Warren, directors (PDF p4, page image).

    Source: PrimeTime Property Holdings Limited Consolidated and Separate Financial Statements for the year ended 31 August 2025 (dated 2025-12-12)

  • Revenue

    BWP 236 million

    236,132,581 BWP units · p14

    Change not shown.

  • Operating profit / (loss)

    BWP 192 million

    192,128,879 BWP units · p14

    Change not shown.

  • Profit / (loss) for the year

    BWP 105 million

    105,145,322 BWP units · p14

    Change not shown.

  • Total assets

    BWP 2.00 billion

    2,004,821,796 BWP units · p13

    Change not shown.

  • Total equity

    BWP 1.02 billion

    1,024,061,149 BWP units · p13

    Change not shown.

  • Cash from operations

    BWP 113 million

    113,126,268 BWP units · p17

    Change not shown.

Large amounts are rounded for reading (BWP 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 BWP 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 31 Aug 2025 — audited financial statements, final status not established; reported for the year · source
  • FY to 31 Aug 2024 — audited financial statements, signed / final; reported for the year · source
  • FY to 31 Aug 2023 — audited financial statements, signed / final; comparative in the FY to 31 Aug 2024 filing · source

Income statement

Income statement, BWP units. Columns: FY to 31 Aug 2025 — audited financial statements (final status not established), as reported for the year; FY to 31 Aug 2024 — audited financial statements (signed / final), as reported for the year; FY to 31 Aug 2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY to 31 Aug 2025Audited financial statementsreported for the yearFY to 31 Aug 2024Audited financial statementsreported for the yearFY to 31 Aug 2023Audited financial statementscomparative in FY to 31 Aug 2024 filing
Revenue 236,132,581 226,995,957 212,797,222
Exchange differences on translation of foreign balances 1,004,826 (447,105) 3,757,335
Expected credit losses on amounts due from related party1 –2 –2 –2
Expected credit losses on trade receivables (1,920,225) (2,615,509) (686,136)
Operating expenses (122,490,291) (97,368,745) (81,756,527)
Profit from operations before fair value adjustment3 112,726,891 126,564,598 134,111,894
Fair value adjustment4 79,401,988 11,226,663 44,303,419
Profit from operations 192,128,879 137,791,261 178,415,313
Investment income 416,252 916,469 1,499,008
Finance costs (71,990,368) (76,366,986) (75,506,912)
Profit before taxation 120,554,763 62,340,744 104,407,409
Taxation (15,409,441) (18,001,306) (21,144,525)
Profit for the year 105,145,322 44,339,438 83,262,884
Exchange differences on translating foreign operations5 11,126,218 (7,616,216) (8,145,298)
Exchange differences on translation of related party loans reclassified to profit or loss6 –7 –78 (4,749,459)
Deferred tax relating to the exchange differences on translation of related party loan9 13,317,155 (2,106,781) (3,970,474)
Total items that may be reclassified to profit or loss1011 24,443,373 (12,960,476) 6,424,770
Other comprehensive income/(losses) for the year net of taxation12 24,443,373 (12,960,476) 6,424,770
Total comprehensive income for the year 129,588,695 31,378,962 89,687,654
Exchange differences on translation of related party loans reclassified to profit or loss1314 –15 (3,237,479) 23,290,001
  1. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_gygag9f8e28m.profit_before_fv.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_gygag9f8e28m.oci_reclassifiable_total.
  3. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p14); recorded as printed and not interpreted as nil. Group 2025 column; the same line's Group 2024 column prints (3,237,479), which matches the FY2024 statement's figure for this concept. The label wraps over two lines ('...related party' / 'loans reclassified to profit or loss'); on the image the dash sits on the first line, while the text layer puts the note number and amounts on the second line.
Notes and alternative reported figures (12)
  1. “Expected credit losses on amounts due from related party” is an issuer-specific line, not mapped to a shared definition: Note 18: a Company-only line; the Group columns print dashes.
  2. “Profit from operations before fair value adjustment” is an issuer-specific line, not mapped to a shared definition: Printed subtotal before the investment property fair value adjustment.
  3. “Fair value adjustment” is an issuer-specific line, not mapped to a shared definition: Note 6: fair value adjustment of investment property, within profit from operations.
  4. “Exchange differences on translating foreign operations” is an issuer-specific line, not mapped to a shared definition: OCI that may be reclassified (note 24).
  5. “Exchange differences on translation of related party loans reclassified to profit or loss” is an issuer-specific line, not mapped to a shared definition: OCI reclassification (note 24).
  6. Audited financial statements dated 2025-12-12 prints (3,237,479) (units, p14) for this line and year.
  7. “Deferred tax relating to the exchange differences on translation of related party loan” is an issuer-specific line, not mapped to a shared definition: OCI (note 24).
  8. “Total items that may be reclassified to profit or loss” is an issuer-specific line, not mapped to a shared definition: Printed OCI subtotal.
  9. Printed under different labels across filings: “Total items that may be reclassified to profit or loss”; “Total items that will be reclassified to profit or loss”.
  10. Printed under different labels across filings: “Other comprehensive (loss)/income for the year net of taxation”; “Other comprehensive income/(losses) for the year net of taxation”.
  11. “Exchange differences on translation of related party loans reclassified to profit or loss” is an issuer-specific line, not mapped to a shared definition: OCI that may be reclassified (note 23, FY2024 report).
  12. Printed under different labels across filings: “Exchange differences on translation of related party loans”; “Exchange differences on translation of related party loans reclassified to profit or loss”.

Balance sheet

Balance sheet, BWP units. Columns: FY to 31 Aug 2025 — audited financial statements (final status not established), as reported for the year; FY to 31 Aug 2024 — audited financial statements (signed / final), as reported for the year; FY to 31 Aug 2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY to 31 Aug 2025Audited financial statementsreported for the yearFY to 31 Aug 2024Audited financial statementsreported for the yearFY to 31 Aug 2023Audited financial statementscomparative in FY to 31 Aug 2024 filing
Furniture and equipment 629,421 788,916 –1
Investment property 1,829,135,557 1,787,691,427 1,715,894,944
Rentals straight-line adjustment2 39,203,555 44,028,460 46,107,534
Work in progress3 43,147,606 41,651,966 98,682,346
Investments in subsidiaries4 –1 –1 –1
Amounts due from related parties5 –1 –1 –1
Non-current assets (unlabelled subtotal) 1,912,116,139 1,874,160,769 1,860,684,824
Rentals straight-line adjustment6 8,354,976 7,743,141 9,843,521
Trade and other receivables 11,963,199 14,049,592 14,234,650
Tax receivable 75,904 62,583 2,156
Cash and cash equivalents 20,161,578 14,667,046 23,003,203
Non-current assets held for sale7 52,150,000 Not reported in this filing98 Not reported in this filing9
Current assets (unlabelled subtotal) 92,705,657 36,522,362 47,083,530
Total Assets10 2,004,821,796 1,910,683,131 1,907,768,354
capitalStated11 15,351,725 15,351,725 14,795,794
Retained earnings 575,417,510 475,779,684 446,445,060
Foreign currency translation reserves (FCTR) 77,601,341 53,157,968 66,118,444
Debentures12 355,690,573 355,690,573 336,135,390
Equity (unlabelled subtotal) 1,024,061,149 899,979,950 866,777,958
Borrowings 617,579,692 544,684,947 780,873,358
Lease liabilities 2,720,369 3,003,554 2,899,671
Deferred tax 59,040,121 67,528,764 58,865,473
Non-current liabilities (unlabelled subtotal) 679,340,182 615,217,265 842,638,502
Borrowings 248,337,970 360,753,698 150,860,033
Lease liabilities 3,048 21,385 237,641
Deferred revenue13 1,921,925 3,238,640 2,841,852
Trade and other payables 24,546,551 21,052,603 21,546,019
Tax payable –14 28,920 2,922
Bank overdraft 21,646,540 6,240,177 19,629,605
Amount due to related parties1516 4,964,431 4,150,493 3,233,822
Current liabilities (unlabelled subtotal) 301,420,465 395,485,916 198,351,894
Total Liabilities17 980,760,647 1,010,703,181 1,040,990,396
Total Equity and Liabilities18 2,004,821,796 1,910,683,131 1,907,768,354
Debenture interest reserve19 Not reported in this filing20 –21 3,283,270
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
  3. Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity.
Notes and alternative reported figures (18)
  1. “Rentals straight-line adjustment” is an issuer-specific line, not mapped to a shared definition: Note 14: straight-lining of lease rentals, non-current portion.
  2. “Work in progress” is an issuer-specific line, not mapped to a shared definition: Note 16: property development work in progress (non-current).
  3. “Investments in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 17: a Company-only line; the Group columns print dashes.
  4. “Amounts due from related parties” is an issuer-specific line, not mapped to a shared definition: Note 18: a Company-only line; the Group columns print dashes.
  5. “Rentals straight-line adjustment” is an issuer-specific line, not mapped to a shared definition: Note 14: straight-lining of lease rentals, current portion.
  6. “Non-current assets held for sale” is an issuer-specific line, not mapped to a shared definition: Note 22: investment properties classified as held for sale (current assets).
  7. Audited financial statements dated 2025-12-12 presents this line for this year: - (p13). Not shown in this column, which follows one filing's presentation.
  8. Not reported in this filing: Not printed: the 2024 statement of financial position (p14) has no assets-held-for-sale line (checked on the page image).
  9. Printed under different labels across filings: “Total Assets”; “Total assets”.
  10. Printed under different labels across filings: “Stated capital”; “capitalStated”.
  11. “Debentures” is an issuer-specific line, not mapped to a shared definition: Note 25: the debenture component of the linked units, presented within equity.
  12. “Deferred revenue” is an issuer-specific line, not mapped to a shared definition: Note 28: rentals received in advance (current liability).
  13. “Amount due to related parties” is an issuer-specific line, not mapped to a shared definition: Note 31: current liability.
  14. Printed under different labels across filings: “Amount due to related parties”; “Amounts due to related parties”.
  15. Printed under different labels across filings: “Total Liabilities”; “Total liabilities”.
  16. Printed under different labels across filings: “Total Equity and Liabilities”; “Total equity and liabilities”.
  17. “Debenture interest reserve” is an issuer-specific line, not mapped to a shared definition: Note 24: equity reserve (FY2024 report).
  18. Not reported in this filing: Not printed: the 2025 statement of financial position (p13) has no debenture interest reserve line; equity is stated capital, retained earnings, FCTR and debentures (checked on the page image).

Cash flow

Cash flow, BWP units. Columns: FY to 31 Aug 2025 — audited financial statements (final status not established), as reported for the year; FY to 31 Aug 2024 — audited financial statements (signed / final), as reported for the year; FY to 31 Aug 2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY to 31 Aug 2025Audited financial statementsreported for the yearFY to 31 Aug 2024Audited financial statementsreported for the yearFY to 31 Aug 2023Audited financial statementscomparative in FY to 31 Aug 2024 filing
Cash generated from operations 122,199,544 131,682,704 137,501,325
Income tax paid1 (9,073,276) (7,247,098) (2,818,017)
Net cash from operating activities 113,126,268 124,435,606 134,683,308
Purchase of furniture and equipment2 –3 (786,601) –3
Purchases of investment property4 (512,692) (12,606,965) (6,774,178)
Additions to work in progress5 (1,495,640) (2,335,908) (35,243,052)
Interest income6 416,252 916,469 1,499,008
Net cash from investing activities7 (1,592,080) (14,813,005) (40,518,222)
Proceed from issues of debentures8 –9 19,555,183 Not reported in this filing10
Proceeds from issued stated capital raised11 –9 555,931 –9
Long term borrowings raised 280,214,400 129,000,000 35,786,321
Long term borrowings repaid (318,105,422) (153,385,364) (37,283,670)
Loan issuance costs12 (3,073,233) (150,000) –9
Interest paid on lease liabilities (201,240) (222,864) (220,338)
Repayment of principal portion of leases (46,208) (71,920) (222,663)
Debenture interest paid13 (7,057,390) (22,520,211) (27,593,612)
Interest paid on bank borrowings, bonds and overdrafts14 (73,393,622) (77,075,406) (76,753,283)
Other interest1516 –9 (1,076) –9
Net cash from financing activities17 (121,662,715) (104,315,727) (106,287,245)
Total cash movement for the year (10,128,527) 5,306,874 (12,122,159)
Cash and cash equivalents at the beginning of the year 8,426,869 3,373,598 18,490,975
Losses/(gains) on foreign exchange on cash and cash equivalents18 216,696 (253,603) (2,995,218)
Cash and cash equivalents at the end of the year (1,484,962) 8,426,869 3,373,598
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (16)
  1. Printed under different labels across filings: “Income tax paid”; “Income taxes (paid)/received”.
  2. Printed under different labels across filings: “Purchase of furniture and equipment”; “Purchases of furniture and equipment”.
  3. “Purchases of investment property” is an issuer-specific line, not mapped to a shared definition: Investing (note 13).
  4. “Additions to work in progress” is an issuer-specific line, not mapped to a shared definition: Investing (note 16).
  5. Printed under different labels across filings: “Interest income”; “Interest received”.
  6. Printed under different labels across filings: “Net cash from investing activities”; “Net cash to investing activities”.
  7. “Proceed from issues of debentures” is an issuer-specific line, not mapped to a shared definition: Financing: debenture component of linked units issued (note 25).
  8. Not reported in this filing: Not printed for 2023: the line 'Proceed from issues of debentures' carries a 2024 amount (19,555,183) only; the 2023 column is left blank (p17, checked on the page image).
  9. “Proceeds from issued stated capital raised” is an issuer-specific line, not mapped to a shared definition: Financing: stated capital component of linked units issued (note 23).
  10. “Loan issuance costs” is an issuer-specific line, not mapped to a shared definition: Financing (note 26).
  11. “Debenture interest paid” is an issuer-specific line, not mapped to a shared definition: Financing: distributions to linked unitholders as debenture interest (note 9).
  12. Printed under different labels across filings: “Interest paid on bank borrowings and bonds”; “Interest paid on bank borrowings, bonds and overdrafts”.
  13. “Other interest” is an issuer-specific line, not mapped to a shared definition: Financing (note 8).
  14. Printed under different labels across filings: “Interest paid on other”; “Other interest”.
  15. Printed under different labels across filings: “Net cash from financing activities”; “Net cash to financing activities”.
  16. Printed under different labels across filings: “Effects of foreign exchange”; “Losses/(gains) on foreign exchange on cash and cash equivalents”.

Per share and shares

Per share and shares. Columns: FY to 31 Aug 2025 — audited financial statements (final status not established), as reported for the year; FY to 31 Aug 2024 — audited financial statements (signed / final), as reported for the year; FY to 31 Aug 2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY to 31 Aug 2025Audited financial statementsreported for the yearFY to 31 Aug 2024Audited financial statementsreported for the yearFY to 31 Aug 2023Audited financial statementscomparative in FY to 31 Aug 2024 filing
Earnings / (loss) per share (per share)4 0.40371 0.18722 0.35913
  1. Printed as 40.37 thebe; value converted to BWP at 100 thebe = 1 BWP.
  2. Printed as 18.72 thebe; value converted to BWP at 100 thebe = 1 BWP.
  3. Printed as 35.91 thebe; value converted to BWP at 100 thebe = 1 BWP.
Notes and alternative reported figures (1)
  1. Earnings / (loss) per share: printed as “Basic (thebe)”.

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.

  • PrimeTime Property Holdings Limited Consolidated and Separate Financial Statements for the year ended 31 August 2025

    Year ended 31 August 2025 · Audited financial statements · final status not established

    Audit: Ernst & Young (Gaborone), practising member Francois J Roos, unmodified opinion

    Auditor's sign-off: Ernst & Young, Firm of Certified Auditors; practising member Francois J Roos (CAP 0013 2025) (name printed)

    Final status: Independent auditor's report (PDF pp8-12, unmodified opinion) closes on PDF p12 with 'Ernst & Young' typeset in a monospace font in the signature position, then 'Ernst & Young, Firm of Certified Auditors, Practising member: Francois J Roos (CAP 0013 2025), Gaborone, 12 December 2025'; the pages carry a 'Docusign Envelope ID' header but no handwritten or drawn signature and no 'DocuSigned by' box is visible (page image): recorded name_printed_unsigned. Statements approved by the board on 28 November 2025 and signed with handwritten signatures by Paul Masie and Nigel Pattison Dixon-Warren, directors (PDF p4, page image).

    Document date
    12 Dec 2025
    Auditor's report
    12 Dec 2025
    Board approval
    28 Nov 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 31 Aug 2025
    Basis
    consolidated statements · BWP units (printed “Figures in Pula”)
    • Company column only (not transcribed): the cash-flow statement prints Company profit before taxation 2024 as 50,843,860, the income statement 50,843,861 (pp14, 17).
    • Each statement prints Group and Company columns (Group 2025, Group 2024, Company 2025, Company 2024); the Group columns are transcribed. Non-current assets, current assets, equity, non-current and current liabilities are unlabelled subtotals. The debenture component of the linked units (P355,690,573) is presented within equity. Cash and cash equivalents in the cash-flow statement are net of the bank overdraft (closing (1,484,962); 2024: 8,426,869), while the balance sheet prints cash and cash equivalents 20,161,578 and the overdraft 21,646,540 separately (p18 reconciles them).
    • Earnings per linked unit printed in thebe, Group only: basic 40.37 (2024: 18.72), diluted printed identically (p14); stored in pula with the printed figure and unit kept.
    • Directors' report item 9 (p7): after year end the Group obtained the regulatory approvals for the disposal of the investment properties classified as held for sale at 31 August 2025 (P52,150,000).
    Technical details
    File
    98 pages, with a text layer
    SHA-256
    50af1c6a8519ddbef9375e9af36399643da30199398fce27f56e1d1b495f2c98
    Entity as printed
    PrimeTime Property Holdings Limited (Registration number BW00000877365) ('the Company') and its subsidiaries ('the Group')
    Exchange copy
    retrieved 2026-10-08T18:14:32Z

  • PrimeTime Property Holdings Limited Consolidated and Separate Financial Statements for the year ended 31 August 2024

    Year ended 31 August 2024 · Audited financial statements · signed / final

    Audit: Ernst & Young (Gaborone), practising member Francois J Roos, unmodified opinion · signed

    Auditor's sign-off: Ernst & Young, Firm of Certified Auditors; practising member Francois J Roos (CAP 0013 2025)

    Final status: Independent auditor's report (PDF pp8-12, unmodified opinion) closes on PDF p12 with a handwritten 'Ernst + Young' signature above 'Ernst & Young, Firm of Certified Auditors, Practising member: Francois J Roos (CAP 0013 2025), Gaborone, 28 January 2025' (page image). Statements approved by the board on 28 January 2025 and signed with handwritten signatures by Paul Masie and Nigel Dixon-Warren, directors (PDF p7, page image).

    Document date
    28 Jan 2025
    Auditor's report
    28 Jan 2025
    Board approval
    28 Jan 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 31 Aug 2024, FY to 31 Aug 2023
    Basis
    consolidated statements · BWP units (printed “Figures in Pula”)
    • Company columns only (not transcribed): 'Proceed from issues of debentures' prints only the Group 2024 amount 19,555,183; the Company 2024 cell is blank, yet the printed Company 2024 'Net cash to financing activities' (63,896,840) equals the printed Company lines plus 19,555,183 (p17, page image).
    • Each statement prints Group and Company columns (Group 2024, Group 2023, Company 2024, Company 2023); the Group columns are transcribed. Non-current assets, current assets, equity, non-current and current liabilities are unlabelled subtotals. The debenture component of the linked units (P355,690,573; 2023: P336,135,390) is presented within equity. Cash and cash equivalents in the cash-flow statement are net of the bank overdraft (closing 8,426,869; 2023: 3,373,598), while the balance sheet prints cash and cash equivalents 14,667,046 and the overdraft 6,240,177 separately (p18 reconciles them).
    • Earnings per linked unit printed in thebe, Group only: basic 18.72 (2023: 35.91), diluted printed identically (p13).
    • Directors' report item 9 (p6): a P181 million medium-term note and a P40 million revolving facility were secured with funds released after 31 August 2024; RDC Properties Limited's firm intention (21 August 2024) to acquire all remaining linked units by a unit-for-unit exchange, offer circular suspended on 7 October 2024 pending regulatory review.
    Technical details
    File
    86 pages, with a text layer
    SHA-256
    2245a2bc52132009cbe141aa6d39afa2632193dec9e28c85cc46cfbfa4a10af9
    Entity as printed
    PrimeTime Property Holdings Limited (Registration number BW00000877365) ('the Company') and its subsidiaries ('the Group')
    Exchange copy
    retrieved 2026-10-08T18:15:34Z

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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