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SEMC

SEMC · Bourse des Valeurs Mobilières de l'Afrique Centrale · Company statements

On this page
Company details
Legal name
Société des Eaux Minérales du Cameroun
Listing
SEMC on the Bourse des Valeurs Mobilières de l'Afrique Centrale, active · ISIN CM0000010009 (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

  • Revenue

    XAF 10.5 billion

    10,456,986,789 XAF units · p12

    +3.5% vs 2024

  • Operating profit / (loss)

    XAF 1.31 billion

    1,313,195,718 XAF units · p12

    +14.6% vs 2024

  • Profit / (loss) for the year

    XAF 841 million

    840,686,520 XAF units · p12

    +8.9% vs 2024

  • Total assets

    XAF 7.85 billion

    7,848,354,395 XAF units · p10

    +32.3% vs 2024

  • Total equity

    XAF 4.77 billion

    4,767,320,406 XAF units · p11

    +17.9% vs 2024

  • Cash from operations

    XAF 1.33 billion

    1,331,134,179 XAF units · p13

    −9.8% vs 2024

Large amounts are rounded for reading (XAF 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 XAF 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, XAF 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
Vente de produits fabriqués1 10,428,258,432 9,956,168,957
Produits accessoires2 28,728,357 147,974,464
CHIFFRE D'AFFAIRES (A +B + C+D) 10,456,986,789 10,104,143,421
Production stockée (ou déstockage)3 7,169,376 (66,844,237)
Autres produits 88,933,417 87,872,591
Transfert de charges d'exploitation4 136,215,789 84,467,138
Achats de matières premières et fournitures liées5 (69,994,856) (60,783,400)
Variation de stocks de matières premières et fournitures liées6 849,336,467 192,648,704
Autres achats7 (7,343,371,497) (6,067,931,445)
Variation de stocks d'autres approvisionnements8 419,849,852 5,346,436
Transports9 (64,119,240) (49,579,185)
Services extérieurs10 (783,207,816) (760,291,367)
Impôts et taxes11 (197,765,775) (209,140,281)
Autres charges (238,205,379) (211,307,704)
VALEUR AJOUTEE (XB + RA + RB) + (somme TE à RJ)12 3,261,827,127 3,048,600,671
Charges de personnel (1,012,560,209) (994,360,652)
EXCÉDENT BRUT D'EXPLOITATION (XC + RK)13 2,249,266,918 2,054,240,019
Reprises d'amortissements, provisions et dépréciations14 226,648,472 192,583,117
Dotations aux amortissements, aux provisions et dépréciations15 (1,162,719,672) (1,100,632,031)
RÉSULTAT D'EXPLOITATION (XD + TJ + RL) 1,313,195,718 1,146,191,105
Revenus financiers et assimilés 627,685 1,120,791
Frais financiers et charges assimilées (21,728,498) (60,881,585)
RESULTAT FINANCIER (somme TK à RN)16 (21,100,813) (59,760,794)
RESULTAT DES ACTIVITES ORDINAIRES (XE + XF)17 1,292,094,905 1,086,430,311
Produit des cessions d'immobilisations18 7,735,155 Not reported in this filing19
Valeurs comptables des cessions d'immobilisations20 (7,494,584) Not reported in this filing21
RESULTAT HORS ACTIVITES ORDINAIRES22 240,571 Not reported in this filing23
Impôts sur le résultat (451,648,956) (314,149,053)
RESULTAT NET (XG + XH + RQ + RS) 840,686,520 772,281,258
Notes and alternative reported figures (23)
  1. “Vente de produits fabriqués” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA TB, note 21.
  2. “Produits accessoires” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA TD, note 21.
  3. “Production stockée (ou déstockage)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA TE, note 6.
  4. “Transfert de charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA TI, note 12.
  5. “Achats de matières premières et fournitures liées” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RC, note 22.
  6. “Variation de stocks de matières premières et fournitures liées” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RD, note 6.
  7. “Autres achats” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RE, note 22.
  8. “Variation de stocks d'autres approvisionnements” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RF, note 6.
  9. “Transports” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RG, note 23.
  10. “Services extérieurs” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RH, note 24.
  11. “Impôts et taxes” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RI, note 25 (taxes other than income tax).
  12. “VALEUR AJOUTEE (XB + RA + RB) + (somme TE à RJ)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA XC: turnover and other operating income less purchases and external charges.
  13. “EXCÉDENT BRUT D'EXPLOITATION (XC + RK)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA XD: value added less personnel charges.
  14. “Reprises d'amortissements, provisions et dépréciations” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA TJ, note 28.
  15. “Dotations aux amortissements, aux provisions et dépréciations” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RL, notes 3C and 28.
  16. “RESULTAT FINANCIER (somme TK à RN)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA XF.
  17. “RESULTAT DES ACTIVITES ORDINAIRES (XE + XF)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA XG: operating plus financial result, before HAO items, employee profit-sharing and income tax.
  18. “Produit des cessions d'immobilisations” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA TN, note 3D (outside ordinary activities).
  19. Not reported in this filing: Not printed for 2024: the line 'Produit des cessions d'immobilisations' carries a 2025 amount (7 735 155) only; the 2024 column is left blank (p12, text layer: the line carries one amount).
  20. “Valeurs comptables des cessions d'immobilisations” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA RO, note 3D (outside ordinary activities).
  21. Not reported in this filing: Not printed for 2024: the line 'Valeurs comptables des cessions d'immobilisations' carries a 2025 amount (-7 494 584) only; the 2024 column is left blank (p12, text layer: the line carries one amount).
  22. “RESULTAT HORS ACTIVITES ORDINAIRES” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA XH.
  23. Not reported in this filing: Not printed for 2024: the line 'RESULTAT HORS ACTIVITES ORDINAIRES' carries a 2025 amount (240 571) only; the 2024 column is left blank (p12, text layer: the line carries one amount).

Balance sheet

Balance sheet, XAF 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
Immobilisations incorporelles 39,779,041 21,550,201
Immobilisations corporelles 2,978,985,338 2,843,663,414
Immobilisations financières1 31,235,000 23,235,000
TOTAL ACTIF IMMOBILISÉ (I) 3,049,999,379 2,888,448,615
Stocks et encours 3,421,997,322 2,270,744,182
Créances et emplois assimilés 902,151,840 489,695,141
TOTAL ACTIF CIRCULANT (II)2 4,324,149,162 2,760,439,323
Banques, chèques postaux, caisse et assimilés 474,205,854 282,741,022
TOTAL TRÉSORERIE-ACTIF (III)3 474,205,854 282,741,022
TOTAL GÉNÉRAL (I + II + III + IV) 7,848,354,395 5,931,628,960
Capital 1,924,730,000 1,924,730,000
Primes liées au capital social 400,000,000 400,000,000
Écarts de réévaluation 1,620,000 1,620,000
Réserves indisponibles4 384,946,000 309,500,885
Réserves libres5 3,349,878 3,349,878
Report à nouveau 1,211,988,008 630,635,665
Résultat net de l'exercice (bénéfice + ou perte -)6 840,686,520 772,281,258
TOTAL CAPITAUX PROPRES (I) 4,767,320,406 4,042,117,686
Provisions pour risques et charges7 601,063,481 531,377,826
TOTAL DETTES FINANCIÉRES ET RESSOURCES ASSIMILEES (II) 601,063,481 531,377,826
TOTAL RESSOURCES STABLES (I + II)8 5,368,383,887 4,573,495,512
Dettes circulantes H.A.O.(*) et ressources assimilées9 45 500,000
Fournisseurs d'exploitation 1,794,411,900 756,825,944
Dettes fiscales et sociales10 593,612,893 489,932,254
Autres dettes11 91,945,670 95,475,416
TOTAL PASSIF CIRCULANT (III)12 2,479,970,508 1,342,768,174
TOTAL GÉNÉRAL (I + II + III + IV + V) 7,848,354,395 5,931,628,960
Clients, avances reçues13 Not reported in this filing14 34,560
Banques, établissements financiers et crédits de trésorerie Not reported in this filing15 15,365,274
TOTAL TRESORERIE-PASSIF (IV)16 Not reported in this filing17 15,365,274
Notes and alternative reported figures (17)
  1. “Immobilisations financières” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA AQ, note 4: equity participations and other financial fixed assets (deposits), net.
  2. “TOTAL ACTIF CIRCULANT (II)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA BK: HAO current assets, inventories and receivables; excludes cash (trésorerie-actif, printed separately).
  3. “TOTAL TRÉSORERIE-ACTIF (III)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA BT: placement securities, items for collection and bank and cash balances.
  4. “Réserves indisponibles” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA CF, note 14: legal and other non-distributable reserves.
  5. “Réserves libres” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA CG, note 14.
  6. “Résultat net de l'exercice (bénéfice + ou perte -)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA CJ: the year's result shown within equity (before appropriation).
  7. “Provisions pour risques et charges” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA DC, note 16: long-term provisions (including the retirement indemnity, notes 16A-16B).
  8. “TOTAL RESSOURCES STABLES (I + II)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA DF: equity plus financial debts and similar resources.
  9. “Dettes circulantes H.A.O.(*) et ressources assimilées” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA DH, note 5: current liabilities outside ordinary activities.
  10. “Dettes fiscales et sociales” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA DK, note 18.
  11. “Autres dettes” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA DM, note 19.
  12. “TOTAL PASSIF CIRCULANT (III)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA DP: current liabilities excluding bank credit (trésorerie-passif, printed separately).
  13. “Clients, avances reçues” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA DI, note 7.
  14. Not reported in this filing: Not printed for 2025: the line 'Clients, avances reçues' carries a 2024 amount (34 560) only; the 2025 column is left blank (p11, text layer: the line carries one amount).
  15. Not reported in this filing: Not printed for 2025: the line 'Banques, établissements financiers et crédits de trésorerie' carries a 2024 amount (15 365 274) only; the 2025 column is left blank (p11, text layer: the line carries one amount).
  16. “TOTAL TRESORERIE-PASSIF (IV)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA DT: bank discount credit and short-term bank credit.
  17. Not reported in this filing: Not printed for 2025: the line 'TOTAL TRESORERIE-PASSIF (IV)' carries a 2024 amount (15 365 274) only; the 2025 column is left blank (p11, text layer: the line carries one amount).

Cash flow

Cash flow, XAF 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
Trésorerie nette au 1er janvier (Trésorerie actif N-1 - Trésorerie passif N-1) 267,375,748 (265,789,889)
Capacité d'Autofinancement Globale (CAFG)1 1,776,517,149 1,680,330,172
Variation des stocks2 (1,151,253,140) (50,752,435)
Variation des créances3 (412,456,699) 351,136,545
Variation du passif circulant (1)4 1,118,326,869 (504,695,522)
Variation du besoin de financement lié aux activités opérationnelles (FB +FC +FD + FE)5 (445,382,970) (204,311,412)
Flux de trésorerie provenant des activités opérationnelles (somme FA à FE) 1,331,134,179 1,476,018,760
Décaissements liés aux acquisitions d'immobilisations incorporelles (18,228,840) (21,550,201)
Décaissements liés aux acquisitions d'immobilisations corporelles (990,326,587) (805,819,122)
Décaissements liés aux acquisitions d'immobilisations financières6 (8,000,000) –7
Encaissements liés aux cessions d'immobilisations incorporelles et corporelles8 7,735,155 –7
Encaissements liés aux cessions d'immobilisations financières9 –7 –7
Flux de trésorerie provenant des activités d'investissements (somme FF à FJ) (1,008,820,272) (827,369,323)
Dividendes versés (115,483,800) (115,483,800)
Flux de trésorerie provenant des capitaux propres (somme FK à FN)10 (115,483,800) (115,483,800)
Autres dettes financières11 –12 –12
Flux de trésorerie provenant des capitaux étrangers (somme FO à FQ)13 –14 –14
Flux de trésorerie provenant des activités de financement (D +E) (115,483,800) (115,483,800)
VARIATION DE LA TRÉSORERIE NETTE DE LA PÉRIODE (B + C +F) 206,830,107 533,165,637
Trésorerie nette au 31 décembre (G+A) 474,205,855 267,375,748
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_drss3vcppzhq.cf_debt_financing.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (11)
  1. “Capacité d'Autofinancement Globale (CAFG)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA FA: self-financing capacity (cash earnings before working-capital changes).
  2. “Variation des stocks” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA FC (sign as printed in the statement's minus column).
  3. “Variation des créances” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA FD.
  4. “Variation du passif circulant (1)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA FE.
  5. “Variation du besoin de financement lié aux activités opérationnelles (FB +FC +FD + FE)” is an issuer-specific line, not mapped to a shared definition: Sum of FB to FE.
  6. “Décaissements liés aux acquisitions d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA FH.
  7. “Encaissements liés aux cessions d'immobilisations incorporelles et corporelles” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA FI.
  8. “Encaissements liés aux cessions d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA FJ.
  9. “Flux de trésorerie provenant des capitaux propres (somme FK à FN)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA ZD (sum of FK to FN).
  10. “Autres dettes financières” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA FP.
  11. “Flux de trésorerie provenant des capitaux étrangers (somme FO à FQ)” is an issuer-specific line, not mapped to a shared definition: SYSCOHADA ZE (sum of FO to FQ).

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 versés (115,483,800) XAF units Audited financial statements, p13
31 Dec 2024 Dividends paid (cash flow statement) Dividendes versés (115,483,800) XAF units Audited financial statements, p13

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.

  • Société des Eaux Minérales du Cameroun (SEMC) — Rapports des commissaires aux comptes sur les états financiers annuels SYSCOHADA, exercice clos le 31 décembre 2025

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

    Audit: Deloitte & Touche Afrique Centrale and Vinka Audit (commissaires aux comptes), unmodified opinion · signed

    Auditor's sign-off: Deloitte & Touche Afrique Centrale (Achille Wafeu, associé); Vinka Audit (Geoffroy Kamga, associé)

    Final status: Rapport général des commissaires aux comptes on these SYSCOHADA statements, dated 'Fait à Douala, le 21 mai 2026' and signed for Deloitte & Touche Afrique Centrale (Achille Wafeu, with stamp) and Vinka Audit (Geoffroy Kamga, with stamp) (PDF p5, page image). Board closing of the accounts on 13 April 2026 is stated in the auditors' report (PDF p4); the statements themselves carry no board signature.

    Document date
    21 May 2026
    Auditor's report
    21 May 2026
    Board approval
    13 Apr 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · XAF units (printed “FCFA (units; no scale printed on the statements)”)
    • Trésorerie nette au 31 décembre 2025 is printed 474 205 855 (ZH) while the control line and the balance sheet print 474 205 854. Kept as printed.
    • Rows printed with no amount (TA, TC, TF, TG, TL, TM, RN, TO, RP, RQ, FB, FK-FM, FO, FQ, CB, CL, CM, DA, DB, DN, DQ, DV) are blank on the page images and not transcribed; the 2025 cells of bank credit (DR, DT) and customer advances (DI) and the 2024 cells of TN, RO and XH are blank, so only the printed year is recorded.
    • SYSCOHADA layout: no gross profit, profit-before-tax or total-liabilities line is printed; current assets (BK) exclude cash and current liabilities (DP) exclude bank credit, so both are recorded as issuer concepts. Cash-flow minus signs are printed in a separate cell left of the amounts.
    • Extract (printed folios 27-39) holding the auditors' general report and the four SYSCOHADA statements; the notes, special reports and register report listed in the sommaire (PDF p2) are not in this file.
    Technical details
    File
    13 pages, with a text layer
    SHA-256
    b648ce294a3cce371fae101e6fab6ff2d43a9973767c08d87c4d8ff7c86e166e
    Entity as printed
    SOCIETE DES EAUX MINERALES DU CAMEROUN
    Exchange copy
    retrieved 2026-10-08T18:04:06Z

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 of the page image; read from the page image) (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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