Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (9 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
Sameer Africa
On this page
Company details
- Legal name
- Sameer Africa PLC
- Incorporated in
- Kenya
- Listing
- SMER on the Nairobi Securities Exchange, active · ISIN KE0000000232 (observed 2026-10-07)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 31 December
Overview
Year ended 31 December 2025 · published summary of audited statements, signed / final · source
Read with these figures
- Summary financial statements. FY2025 figures come from a published summary of the audited statements, not the full statements.
Full wording and sources
2025, 2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The summary financial statements ... are derived from the audited financial statements of Sameer Africa PLC for the year ended 31 December 2025' (auditor's report, p1); 'The summary consolidated statement of profit or loss and other comprehensive income, summary consolidated statement of financial position, summary consolidated statement of changes in equity and summary consolidated statement of cash flows are extracts of the consolidated financial statements as audited by RSM Eastern Africa LLP and have received an unqualified opinion dated 14 April 2026' (directors' message, p1). 'In our opinion, the accompanying summary financial statements and the summary directors' remuneration report are consistent, in all material respects, with the audited consolidated financial statements and the auditable part of the directors' remuneration report, in accordance with the Kenya Companies Act.' Report of RSM Eastern Africa LLP under ISA 810 (Revised), signed, Nairobi, 14th April 2026 (PDF p1). It also states 'We expressed an unmodified audit opinion on the audited financial statements in our audit report dated 14th April 2026'. The opinion's list of summary statements omits the summary statement of cash flows. Summary consolidated statement of profit or loss and OCI; summary consolidated and company statement of financial position; summary consolidated statement of changes in equity; summary consolidated statement of cash flows (PDF p1). Condensed lines: the cash-flow statement prints cash generated from operations, interest and tax paid and the three activity totals only; finance income and costs are one net line.
Source: AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED 31 DECEMBER 2025 (dated 2026-04-14)
-
Revenue
KES 433 million
432,739 KES thousands · p1
+11.1% vs 2024
-
Operating profit / (loss)
KES 293 million
292,638 KES thousands · p1
+47.7% vs 2024
-
Profit / (loss) for the year
KES 274 million
274,283 KES thousands · p1
+5.5% vs 2024
-
Total assets
KES 1.72 billion
1,719,715 KES thousands · p1
+13.0% vs 2024
-
Total equity
KES 1.01 billion
1,010,068 KES thousands · p1
+37.3% vs 2024
-
Cash from operations
KES 192 million
191,782 KES thousands · p1
−66.7% vs 2024
Large amounts are rounded for reading (KES 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 KES 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 — published summary of audited statements (summary), signed / final; reported for the year · source
- FY2024 — published summary of audited statements (summary), signed / final; comparative in the FY2025 filing · source
- 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The summary financial statements ... are derived from the audited financial statements of Sameer Africa PLC for the year ended 31 December 2025' (auditor's report, p1); 'The summary consolidated statement of profit or loss and other comprehensive income, summary consolidated statement of financial position, summary consolidated statement of changes in equity and summary consolidated statement of cash flows are extracts of the consolidated financial statements as audited by RSM Eastern Africa LLP and have received an unqualified opinion dated 14 April 2026' (directors' message, p1). 'In our opinion, the accompanying summary financial statements and the summary directors' remuneration report are consistent, in all material respects, with the audited consolidated financial statements and the auditable part of the directors' remuneration report, in accordance with the Kenya Companies Act.' Report of RSM Eastern Africa LLP under ISA 810 (Revised), signed, Nairobi, 14th April 2026 (PDF p1). It also states 'We expressed an unmodified audit opinion on the audited financial statements in our audit report dated 14th April 2026'. The opinion's list of summary statements omits the summary statement of cash flows. Summary consolidated statement of profit or loss and OCI; summary consolidated and company statement of financial position; summary consolidated statement of changes in equity; summary consolidated statement of cash flows (PDF p1). Condensed lines: the cash-flow statement prints cash generated from operations, interest and tax paid and the three activity totals only; finance income and costs are one net line.
Income statement
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Revenue | 432,739 | 389,478 |
| Cost of sales | (16,666) | (15,955) |
| Gross profit | 416,073 | 373,523 |
| Other operating income | 2,673 | 1,131 |
| Operating expenses | (126,108) | (176,576) |
| Operating profit | 292,638 | 198,078 |
| Net finance income1 | 4,226 | 68,754 |
| Share of profit of equity-accounted investee (net of income tax) | 43,557 | 41,147 |
| Profit before income tax | 340,421 | 307,979 |
| Income tax expense | (66,138) | (48,081) |
| Profit for the year | 274,283 | 259,898 |
| Total other comprehensive income for the year | 210 | 3,050 |
| Total comprehensive income for the year | 274,493 | 262,948 |
Notes and alternative reported figures (1)
- “Net finance income”: mapping to a shared definition is uncertain. Printed 'Net finance income' (finance income net of finance costs); read on the page image.
Balance sheet
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Property, plant and equipment | 30,809 | 12,669 |
| Intangible assets | 10,346 | –1 |
| Investment property | 932,789 | 899,170 |
| Prepaid operating lease rentals2 | 318 | 322 |
| Equity accounted investee | 311,788 | 268,231 |
| Total non-current assets | 1,286,050 | 1,180,392 |
| Assets held for sale-land3 | 15 | 15 |
| Trade and other receivables | 247,771 | 236,415 |
| Current income tax | 12,743 | 43,376 |
| Cash and bank balances | 173,136 | 61,101 |
| Total current assets | 433,665 | 340,907 |
| TOTAL ASSETS | 1,719,715 | 1,521,299 |
| Share capital | 1,391,712 | 1,391,712 |
| Retained earnings | (206,724) | (481,007) |
| Translation reserve4 | (174,920) | (175,130) |
| Total equity | 1,010,068 | 735,575 |
| Deferred income tax | 18,352 | 16,417 |
| Total non-current liabilities | 18,352 | 16,417 |
| Trade and other payables | 684,788 | 766,813 |
| Current income tax | 6,507 | 2,494 |
| Total current liabilities | 691,295 | 769,307 |
| Total liabilities | 709,647 | 785,724 |
| TOTAL EQUITY AND LIABILITIES | 1,719,715 | 1,521,299 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
Notes and alternative reported figures (3)
- “Prepaid operating lease rentals” is an issuer-specific line, not mapped to a shared definition: Prepaid operating lease rentals (land), non-current (p1).
- “Assets held for sale-land” is an issuer-specific line, not mapped to a shared definition: Land held for sale, within current assets (p1).
- “Translation reserve” is an issuer-specific line, not mapped to a shared definition: Foreign currency translation reserve (p1).
Cash flow
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Cash generated from operating activities | 240,337 | 647,817 |
| Interest paid | –1 | (21,319) |
| Income tax paid | (48,555) | (50,594) |
| Net cash generated from operating activities | 191,782 | 575,904 |
| Net cash used in investing activities | (79,749) | (131,961) |
| Net cash absorbed by financing activities | –2 | (540,692) |
| Increase/(decrease) in cash and cash equivalents | 112,033 | (96,749) |
| At start of year | 61,101 | 154,992 |
| Effects of exchange movements on cash held | 2 | 2,858 |
| At end of the year | 173,136 | 61,101 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
- Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
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.
-
AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED 31 DECEMBER 2025
Year ended 31 December 2025 · Published summary of audited statements (summary) · signed / final
Audit: RSM Eastern Africa LLP, unmodified opinion · signed
Auditor's sign-off: RSM Eastern Africa LLP (engagement partner CPA Elvis Ogeto, P/No 2303)
Final status: 'Report of the independent auditor on the summary financial statements and the summary directors' remuneration report to the members of Sameer Africa PLC' (ISA 810 (Revised)), handwritten signature above 'RSM Eastern Africa LLP, Certified Public Accountants, Nairobi, 14th April 2026'; engagement partner CPA Elvis Ogeto, Practising Certificate No. 2303 (PDF p1, page image). The opinion names the summary statement of financial position, profit or loss and OCI and changes in equity; it does not name the summary statement of cash flows printed on the same page. The directors' signatures (Chairman, Managing Director) are shown with the statement that the financial statements were approved on 14 April 2026.
- Document date
- 14 Apr 2026
- Auditor's report
- 14 Apr 2026
- Board approval
- 14 Apr 2026
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- consolidated statements · KES thousands (printed “KShs'000”)
- The ISA 810 opinion paragraph lists the summary statements of financial position, profit or loss and OCI and changes in equity only; the summary statement of cash flows is printed on the page but not named in the opinion (PDF p1).
- 'In our opinion, the accompanying summary financial statements and the summary directors' remuneration report are consistent, in all material respects, with the audited consolidated financial statements and the auditable part of the directors' remuneration report, in accordance with the Kenya Companies Act.' Report of RSM Eastern Africa LLP under ISA 810 (Revised), signed, Nairobi, 14th April 2026 (PDF p1). It also states 'We expressed an unmodified audit opinion on the audited financial statements in our audit report dated 14th April 2026'. The opinion's list of summary statements omits the summary statement of cash flows.
- Summary consolidated statement of profit or loss and OCI; summary consolidated and company statement of financial position; summary consolidated statement of changes in equity; summary consolidated statement of cash flows (PDF p1). Condensed lines: the cash-flow statement prints cash generated from operations, interest and tax paid and the three activity totals only; finance income and costs are one net line.
Technical details
- File
- 1 pages, scanned (figures read by OCR and checked against the page image)
- SHA-256
74ddc076b784b9b8f04afe90c8181d36072345c6299e9ed83335c9db0309df48- Entity as printed
- Sameer Africa PLC
- Exchange copy
- retrieved 2026-10-08T18:05:39Z
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 OCR text and compared cell by cell with the page image; read from the page image) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
Download
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.