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
Semaris
On this page
Company details
- Legal name
- Semaris 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 2026 · published summary of audited statements, final status not established · source
Read with these figures
- Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY to 30 Jun 2026 figures come from it.
Full wording and sources
Published summary of audited statements for 2026: final status not established
Audited abridged financial statements issued by Semaris Ltd pursuant to DEM Rule 18, 'By order of the Board' (ER Secretarial Services Limited, Company Secretary, 24 September 2026, typeset; PDF p1, page image). No auditor's report on the summary is printed; no auditor is named and no audit opinion or audit report date is shown.
Source: Semaris Ltd – Audited Abridged Financial Statements – For the year ended 30 June 2026 (dated 2026-09-24)
2026, 2025: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The Audited Abridged Financial Statements for the year ended 30 June 2026 are issued pursuant to DEM Rule 18. Copies of the audited financial statements are available to the public, free of charge, at the registered office of the Company' (p1). It does not say in terms that it is extracted from them. No auditor's report on the summary is printed and no auditor is named; the summary states 'The Audited Abridged Financial Statements for the year ended 30 June 2026 are issued pursuant to DEM Rule 18. Copies of the audited financial statements are available to the public, free of charge, at the registered office of the Company' and 'The Board of Directors of Semaris Ltd accepts full responsibility for the accuracy of the information contained in this communiqué.' (p1). Group only: statement of profit or loss and other comprehensive income (line by line, with OCI items), segment revenue and profit after tax by country, financial position (assets itemised; equity as one 'Shareholders' interests' line; non-current and current liabilities as single lines; no total-liabilities line), changes in equity and cash flows (operating, investing and financing totals only) (p1). No notes.
Source: Semaris Ltd – Audited Abridged Financial Statements – For the year ended 30 June 2026 (dated 2026-09-24)
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Revenue
MUR 3.11 billion
3,107,603 MUR thousands · p1
+141.4% vs 2025
-
Operating profit / (loss)
Not reported in this filing
-
Profit / (loss) for the year
MUR 108 million
108,058 MUR thousands · p1
Moved from loss to profit (FY to 30 Jun 2025: (14,805) MUR thousands)
-
Total assets
MUR 8.24 billion
8,240,613 MUR thousands · p1
−4.6% vs 2025
-
Total equity
Not reported in this filing
-
Cash from operations
MUR 901 million
901,349 MUR thousands · p1
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 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
- FY to 30 Jun 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY to 30 Jun 2025 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2026 filing · source
- 2026, 2025: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The Audited Abridged Financial Statements for the year ended 30 June 2026 are issued pursuant to DEM Rule 18. Copies of the audited financial statements are available to the public, free of charge, at the registered office of the Company' (p1). It does not say in terms that it is extracted from them. No auditor's report on the summary is printed and no auditor is named; the summary states 'The Audited Abridged Financial Statements for the year ended 30 June 2026 are issued pursuant to DEM Rule 18. Copies of the audited financial statements are available to the public, free of charge, at the registered office of the Company' and 'The Board of Directors of Semaris Ltd accepts full responsibility for the accuracy of the information contained in this communiqué.' (p1). Group only: statement of profit or loss and other comprehensive income (line by line, with OCI items), segment revenue and profit after tax by country, financial position (assets itemised; equity as one 'Shareholders' interests' line; non-current and current liabilities as single lines; no total-liabilities line), changes in equity and cash flows (operating, investing and financing totals only) (p1). No notes.
Income statement
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Revenue from contract with customers | 3,107,603 | 1,287,581 |
| Direct costs1 | (2,349,912) | (913,971) |
| Staff costs2 | (114,278) | (91,739) |
| Other expenses3 | (402,542) | (168,680) |
| Net impairment losses on financial assets | –4 | (2,705) |
| Net reversal of inventories5 | –4 | 35,458 |
| amortisation, other income and fair value6 | 240,871 | 145,944 |
| Other income7 | 113,093 | 44,846 |
| Reversal of impairment on property and equipment8 | –9 | 89,542 |
| Fair value movement on investment property10 | 2,256 | (109,766) |
| Finance revenue | 21,657 | 35,945 |
| Finance costs | (197,175) | (179,259) |
| Depreciation and amortisation11 | (56,312) | (37,718) |
| Profit/(Loss) before tax | 124,390 | (10,466) |
| Income tax charge | (16,332) | (4,339) |
| Profit/(Loss) for the year | 108,058 | (14,805) |
| Exchange differences on translation of foreign operations12 | 24,991 | 154,811 |
| Gains on revaluation of land13 | –14 | 57,661 |
| Remeasurement of employee benefit liabilities15 | (616) | 1 |
| Other comprehensive income for the year | 24,375 | 212,473 |
| Total comprehensive income for the year | 132,433 | 197,668 |
- Printed “-”, read as nil: subtotal_arithmetic: is.native.co_xxrgb2r3v0qf.profit_before_other_income_fv.
- Printed “-”, read as nil: subtotal_arithmetic: is.ebitda.
- Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
Notes and alternative reported figures (12)
- “Direct costs” is an issuer-specific line, not mapped to a shared definition: Printed after revenue; cost of property development and operations.
- “Staff costs” is an issuer-specific line, not mapped to a shared definition: One line.
- “Other expenses” is an issuer-specific line, not mapped to a shared definition: One line.
- “Net reversal of inventories” is an issuer-specific line, not mapped to a shared definition: Write-down reversal on inventories (2025 only).
- “amortisation, other income and fair value” is an issuer-specific line, not mapped to a shared definition: Printed subtotal before other income, impairment reversal and fair value movement.
- “Other income”: mapping to a shared definition is uncertain. Printed 'Other income'; not analysed in the summary.
- “Reversal of impairment on property and equipment” is an issuer-specific line, not mapped to a shared definition: 2025 only.
- “Fair value movement on investment property” is an issuer-specific line, not mapped to a shared definition: One line.
- “Depreciation and amortisation” is an issuer-specific line, not mapped to a shared definition: Printed below EBITDA, as one line.
- “Exchange differences on translation of foreign operations” is an issuer-specific line, not mapped to a shared definition: OCI that may be reclassified.
- “Gains on revaluation of land” is an issuer-specific line, not mapped to a shared definition: OCI not to be reclassified.
- “Remeasurement of employee benefit liabilities” is an issuer-specific line, not mapped to a shared definition: OCI not to be reclassified.
Balance sheet
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Property and equipment | 963,663 | 931,168 |
| Right-of-use assets | 519,718 | 527,125 |
| Investment property | 656,152 | 619,331 |
| Intangible assets | 5,709 | 634 |
| Non current receivables1 | 107,464 | 161,036 |
| Deferred tax assets | 38,693 | 26,238 |
| Total non-current assets | 2,291,399 | 2,265,532 |
| Inventories | 3,639,692 | 4,285,010 |
| Contract assets | 688,618 | 237,272 |
| Trade receivables2 | 107,574 | 270,441 |
| Financial assets at amortised costs | 81,496 | 217,904 |
| Other assets | 449,611 | 674,723 |
| Cash in hand and at banks | 695,456 | 402,760 |
| Total current assets | 5,662,447 | 6,088,110 |
| Non-current asset held for sale3 | 286,767 | 284,943 |
| TOTAL ASSETS | 8,240,613 | 8,638,585 |
| Shareholders’ interests | 3,754,735 | 3,622,302 |
| Non-current liabilities | 1,943,102 | 2,571,880 |
| Current liabilities | 2,542,776 | 2,444,403 |
| TOTAL EQUITY AND LIABILITIES | 8,240,613 | 8,638,585 |
Notes and alternative reported figures (3)
- “Non current receivables” is an issuer-specific line, not mapped to a shared definition: Non-current asset line.
- “Trade receivables”: mapping to a shared definition is uncertain. Printed 'Trade receivables'; other receivables appear to sit in 'Other assets'.
- “Non-current asset held for sale” is an issuer-specific line, not mapped to a shared definition: Printed after total current assets.
Cash flow
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Net cash flows generated from/(used in) operating activities | 901,349 | (170,006) |
| Net cash flows used in investing activities | (97,506) | (137,068) |
| Net cash flows used in financing activities | (128,634) | (141,120) |
| Net increase/(decrease) in cash and cash equivalents | 675,209 | (448,194) |
| Cash and cash equivalents at 1 July | (25,742) | 403,876 |
| Net foreign exchange differences | 7,317 | 18,576 |
| Cash and cash equivalents at year end | 656,784 | (25,742) |
Reported measures outside the statements
| Measure (as printed) | FY to 30 Jun 2026 | FY to 30 Jun 2025 |
|---|---|---|
| Earnings before interest, tax, depreciation and amortisation | 356,220 p1 | 170,566 p1 |
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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Semaris Ltd – Audited Abridged Financial Statements – For the year ended 30 June 2026
Year ended 30 June 2026 · Published summary of audited statements (summary) · final status not established
Audit: Auditor not stated (named); no auditor's opinion on the full statements in this document
Final status: Audited abridged financial statements issued by Semaris Ltd pursuant to DEM Rule 18, 'By order of the Board' (ER Secretarial Services Limited, Company Secretary, 24 September 2026, typeset; PDF p1, page image). No auditor's report on the summary is printed; no auditor is named and no audit opinion or audit report date is shown.
- Document date
- 24 Sep 2026
- Auditor's report
- date not recorded
- Board approval
- date not recorded
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY to 30 Jun 2026, FY to 30 Jun 2025
- Basis
- consolidated statements · MUR thousands (printed “Rs.'000”)
- Cash and cash equivalents in the cash-flow statement (656,784; 2025: (25,742)) differ from 'Cash in hand and at banks' on the statement of financial position (695,456; 2025: 402,760); the commentary mentions use of an overdraft facility, which the summary does not show separately (p1).
- No auditor's report on the summary is printed and no auditor is named; the summary states 'The Audited Abridged Financial Statements for the year ended 30 June 2026 are issued pursuant to DEM Rule 18. Copies of the audited financial statements are available to the public, free of charge, at the registered office of the Company' and 'The Board of Directors of Semaris Ltd accepts full responsibility for the accuracy of the information contained in this communiqué.' (p1).
- Group only: statement of profit or loss and other comprehensive income (line by line, with OCI items), segment revenue and profit after tax by country, financial position (assets itemised; equity as one 'Shareholders' interests' line; non-current and current liabilities as single lines; no total-liabilities line), changes in equity and cash flows (operating, investing and financing totals only) (p1). No notes.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
1610555a3c47d09524fdc891df0e3de6ae800f00c26c482ab9ba4515f456e840- Entity as printed
- Semaris Ltd
- Exchange copy
- retrieved 2026-10-08T17:50:15Z
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.
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.