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SIAME

SIAME · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Société Industrielle d'Appareillage et de Matériels Electriques (SIAME)
Listing
SIAME on the Bourse de Tunis, active · ISIN TN0006590012 (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, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
  • Auditor's emphasis of matter. Paragraphe relatif à d'autres points (p28): during 2025 the investigating judge placed the parent SIAME and its subsidiary TOUTALU under judicial supervision, and an order of the Tribunal de première instance de Tunis appointed three court representatives (mandataires de justice) for SIAME; on 27 June 2025 the judge lifted the freeze on SIAME's accounts so it could continue its activity.
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The exchange's published notice (Avis des sociétés) reproduces the commissaires aux comptes' report on the consolidated statements, unqualified, dated 'Tunis, le 11 Juin 2026', closed with the typed names 'InFirst Auditors', 'Jamel Sassi' and 'Mohamed Triki' and no signature (PDF p32, page image). No board approval date is printed (p1 says the statements are 'arrêtés au 31 décembre 2025 tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire'). A signed copy would settle the final status.

    Source: Avis des sociétés — Etats financiers consolidés, Société Industrielle d'Appareillage et de Matériels Electriques - SIAME, arrêtés au 31 décembre 2025 (dated 2026-06-11)

  • Auditor's emphasis of matter

    Paragraphe relatif à d'autres points (p28): during 2025 the investigating judge placed the parent SIAME and its subsidiary TOUTALU under judicial supervision, and an order of the Tribunal de première instance de Tunis appointed three court representatives (mandataires de justice) for SIAME; on 27 June 2025 the judge lifted the freeze on SIAME's accounts so it could continue its activity.

    Source: Avis des sociétés — Etats financiers consolidés, Société Industrielle d'Appareillage et de Matériels Electriques - SIAME, arrêtés au 31 décembre 2025 (dated 2026-06-11)

  • Revenue

    TND 61.0 million

    61,033,614 TND units · p4

    −3.3% vs 2024

  • Operating profit / (loss)

    TND 8.25 million

    8,254,924 TND units · p4

    +36.8% vs 2024

  • Profit / (loss) for the year

    TND 4.22 million

    4,218,062 TND units · p4

    +85.9% vs 2024

  • Total assets

    TND 67.0 million

    66,987,608 TND units · p2

    −1.1% vs 2024

  • Total equity

    Not reported in this filing

  • Cash from operations

    TND 9.13 million

    9,133,268 TND units · p5

    +79.0% vs 2024

Large amounts are rounded for reading (TND 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 TND 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, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Revenus 61,033,614 63,103,641
Production immobilisée1 0 727,826
Autres produits d'exploitation 32,244 338,708
Total des produits d'exploitation2 61,065,858 64,170,175
Variation de stock des PF et des encours3 2,112,265 335,986
Achats de matières et d'approvisionnements consommés4 35,561,794 39,787,147
Charges de personnel 9,310,511 11,730,398
Dotations aux amortissements et aux provisions5 2,564,963 2,305,967
Autres charges d'exploitation 3,261,401 3,976,073
Total des charges d'exploitation6 52,810,934 58,135,572
RESULTAT D'EXPLOITATION 8,254,924 6,034,603
Produits des placements7 0 625
Charges financières nettes8 (2,728,982) (2,915,361)
Autres gains ordinaires9 214,548 182,543
Autres pertes ordinaires10 (383,723) (109,449)
RESULTAT DES ACTIVITES ORDINAIRES AVANT IMPOT 5,356,767 3,192,962
Impôt sur les bénéfices (1,138,705) (924,135)
RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOT11 4,218,062 2,268,827
Pertes extraordinaires12 0 0
RESULTAT NET DES ENTREPRISES INTEGREES13 4,218,062 2,268,827
Dotations aux amortissements des écarts d'acquisition14 0 0
Quote-part dans le résultat des sociétés mise en équivalence 0 0
RESULTAT NET DE L'ENSEMBLE CONSOLIDE 4,218,062 2,268,827
Quote-part des intérêts minoritaires15 40,061 (114,208)
Notes and alternative reported figures (15)
  1. “Production immobilisée” is an issuer-specific line, not mapped to a shared definition: Own work capitalised.
  2. “Total des produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Revenue, capitalised production and other operating income.
  3. “Variation de stock des PF et des encours” is an issuer-specific line, not mapped to a shared definition: Change in finished goods and work in progress, printed among operating charges.
  4. “Achats de matières et d'approvisionnements consommés” is an issuer-specific line, not mapped to a shared definition: Note 3.
  5. “Dotations aux amortissements et aux provisions” is an issuer-specific line, not mapped to a shared definition: Note 5.
  6. “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating charges, printed as positive amounts.
  7. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Investment income.
  8. “Charges financières nettes”: mapping to a shared definition is uncertain. Net financial charges (printed positive, deducted).
  9. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 8.
  10. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary losses.
  11. “RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOT” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  12. “Pertes extraordinaires” is an issuer-specific line, not mapped to a shared definition: Extraordinary losses (nil).
  13. “RESULTAT NET DES ENTREPRISES INTEGREES” is an issuer-specific line, not mapped to a shared definition: Printed subtotal before goodwill amortisation and equity-accounted share.
  14. “Dotations aux amortissements des écarts d'acquisition” is an issuer-specific line, not mapped to a shared definition: Goodwill amortisation (nil).
  15. “Quote-part des intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of the consolidated result (note 10).

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Ecarts d'acquisition (net)1 0 0
S/Total 7,363,611 6,529,769
S/Total 11,144,446 9,414,907
Titres mis en équivalence2 0 0
S/Total3 2,548,616 1,988,318
Total des actifs immobilisés4 21,056,673 17,932,994
Autres actifs non courants5 51,437 87,884
Total des actifs non courants 21,108,110 18,020,878
S/Total 23,584,500 27,919,097
S/Total6 16,742,876 12,850,971
S/Total7 3,592,797 7,071,110
Placements et autres actifs financiers8 779,336 886,090
Liquidités et équivalent de liquidités 1,179,989 996,505
Total des actifs courants 45,879,498 49,723,773
Total des actifs 66,987,608 67,744,651
Capital social 15,444,000 15,444,000
Réserves consolidées9 14,621,368 12,071,963
Autres capitaux propres (3,690) 266
Total des capitaux propres consolidés avant Rst de l'exercice10 30,061,678 27,516,229
Résultat de l'exercice consolidé11 4,178,001 2,383,035
Total des capitaux propres consolidés avant affectation 34,239,679 29,899,263
Réserves des minoritaires12 1,765,069 383,570
Résultat des minoritaires13 40,061 (114,208)
Total des intérêts minoritaires 1,805,130 269,362
Emprunts 529,916 1,214,367
Autres passifs non courants14 5,505 0
Provisions 82,970 130,673
Total des passifs non courants 618,391 1,345,041
Fournisseurs et comptes rattachés15 7,898,632 8,204,223
Autres passifs courants16 7,187,736 7,300,420
Concours bancaires et autres passifs financiers17 15,238,040 20,726,341
Total des passifs courants 30,324,408 36,230,984
Total des passifs 30,942,799 37,576,025
et des passifs 66,987,608 67,744,651
Notes and alternative reported figures (17)
  1. “Ecarts d'acquisition (net)” is an issuer-specific line, not mapped to a shared definition: Goodwill less amortisation (fully amortised: nil), note 1.
  2. “Titres mis en équivalence” is an issuer-specific line, not mapped to a shared definition: Equity-accounted investments (nil).
  3. “S/Total” is an issuer-specific line, not mapped to a shared definition: Note 4: financial fixed assets less provisions.
  4. “Total des actifs immobilisés” is an issuer-specific line, not mapped to a shared definition: Subtotal of goodwill, intangible, tangible and financial fixed assets.
  5. “Autres actifs non courants” is an issuer-specific line, not mapped to a shared definition: Note 5.
  6. “S/Total”: mapping to a shared definition is uncertain. Fifth 'S/Total' row on p2: 'Clients et comptes rattachés' net of provisions (note 7); trade receivables only, other current assets are printed separately.
  7. “S/Total” is an issuer-specific line, not mapped to a shared definition: Note 8.
  8. “Placements et autres actifs financiers” is an issuer-specific line, not mapped to a shared definition: Note 9: current investments and other financial assets.
  9. “Réserves consolidées” is an issuer-specific line, not mapped to a shared definition: Group consolidated reserves.
  10. “Total des capitaux propres consolidés avant Rst de l'exercice” is an issuer-specific line, not mapped to a shared definition: Group equity before the year's result.
  11. “Résultat de l'exercice consolidé” is an issuer-specific line, not mapped to a shared definition: Group share of the year's result shown within equity.
  12. “Réserves des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests: reserves.
  13. “Résultat des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests: share of the year's result.
  14. “Autres passifs non courants” is an issuer-specific line, not mapped to a shared definition: Other non-current liabilities.
  15. “Fournisseurs et comptes rattachés”: mapping to a shared definition is uncertain. Trade payables only; other current liabilities printed separately.
  16. “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 15.
  17. “Concours bancaires et autres passifs financiers”: mapping to a shared definition is uncertain. Bank overdrafts, working-capital credits and current portion of borrowings (note F.8).

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Résultat net de l'ensemble consolidé1 4,218,062 2,268,827
Dotation aux amortissements & provisions2 1,597,027 2,305,967
Dotations aux amortissements des écarts d'acquisition3 0 0
Variation des stocks4 4,146,412 (843,579)
Variation des créances5 (3,917,476) 3,449,702
Variation des autres actifs6 3,525,919 (1,063,595)
Variation des fournisseurs7 (305,591) (770,894)
Variation des autres passifs8 (107,179) 0
Variation écart de conversion9 (23,906) 0
Plus ou moins-value de cession d'immobilisations10 0 (49,395)
Quote-part subvention d'investissement inscrite au résultat11 0 (195,041)
Flux de trésorerie provenant de (affectés à ) l'exploitation 9,133,268 5,101,991
incorporelles12 (3,991,563) (3,053,008)
Encaissement provenant de la cession d'immobilisations corporelles et incorporelles 0 49,395
Décaissement provenant de l'acquisition d'immobilisations financières13 (574,249) 0
Encaissement provenant de la cession d'immobilisations financières14 0 36,636
Décaissement provenant de l'acquisition des autres actifs non courants15 0 (58,294)
Flux de trésorerie provenant de (affectés aux) activités d'investissement (4,565,812) (3,025,271)
Variation Fonds social16 9,878 (336,040)
Dividendes versés aux actionnaires de la société mère (2,779,920) (1,853,028)
Dividendes versés aux minoritaires des sociétés intégrées17 0 0
Encaissement provenant des subventions d'investissement18 19,950 202,528
Encaissement provenant des emprunts 72,733 161,245
Remboursement des emprunts (591,500) (1,007,501)
Variation provenant des crédits de gestion19 (4,944,687) 0
Flux de trésorerie provenant de (affectés aux) activités de financement (8,213,546) (2,832,796)
Ajustement lié à la variation de périmètre de consolidation20 4,432,120 0
VARIATION DE TRESORERIE 786,029 (756,076)
Trésorerie au début de l'exercice 585,349 1,341,425
Trésorerie à la clôture de l'exercice 1,371,378 585,349
Notes and alternative reported figures (20)
  1. “Résultat net de l'ensemble consolidé” is an issuer-specific line, not mapped to a shared definition: Starting point of the indirect method.
  2. “Dotation aux amortissements & provisions” is an issuer-specific line, not mapped to a shared definition: Adjustment (differs from the income-statement charge in 2025).
  3. “Dotations aux amortissements des écarts d'acquisition” is an issuer-specific line, not mapped to a shared definition: Adjustment (nil).
  4. “Variation des stocks” is an issuer-specific line, not mapped to a shared definition: Note F.1.
  5. “Variation des créances” is an issuer-specific line, not mapped to a shared definition: Note F.2.
  6. “Variation des autres actifs” is an issuer-specific line, not mapped to a shared definition: Note F.3.
  7. “Variation des fournisseurs” is an issuer-specific line, not mapped to a shared definition: Note F.4.
  8. “Variation des autres passifs” is an issuer-specific line, not mapped to a shared definition: Note F.5.
  9. “Variation écart de conversion” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  10. “Plus ou moins-value de cession d'immobilisations” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  11. “Quote-part subvention d'investissement inscrite au résultat” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  12. “incorporelles”: mapping to a shared definition is uncertain. Label printed over two lines: '- Décaissement provenant de l'acquisition d'immobilisations corporelles et / incorporelles F.6'; amounts on the following line. Tangible and intangible acquisitions together (note F.6: intangible -1 232 888, tangible -2 758 675).
  13. “Décaissement provenant de l'acquisition d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing.
  14. “Encaissement provenant de la cession d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing.
  15. “Décaissement provenant de l'acquisition des autres actifs non courants” is an issuer-specific line, not mapped to a shared definition: Investing.
  16. “Variation Fonds social” is an issuer-specific line, not mapped to a shared definition: Financing: change in the staff social fund.
  17. “Dividendes versés aux minoritaires des sociétés intégrées” is an issuer-specific line, not mapped to a shared definition: Financing (nil).
  18. “Encaissement provenant des subventions d'investissement” is an issuer-specific line, not mapped to a shared definition: Financing.
  19. “Variation provenant des crédits de gestion” is an issuer-specific line, not mapped to a shared definition: Financing: net working-capital credit lines.
  20. “Ajustement lié à la variation de périmètre de consolidation” is an issuer-specific line, not mapped to a shared definition: Adjustment for the change in consolidation scope (deconsolidation of IAT), printed after financing activities.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Profit / (loss) attributable to shareholders (TND units)1 4,178,001 2,383,035
Notes and alternative reported figures (1)
  1. Profit / (loss) attributable to shareholders: printed as “RESULTAT NET (PART DU GROUPE)”.

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 aux actionnaires de la société mère (2,779,920) TND units Audited financial statements, p5
31 Dec 2024 Dividends paid (cash flow statement) Dividendes versés aux actionnaires de la société mère (1,853,028) TND units Audited financial statements, p5

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.

  • Avis des sociétés — Etats financiers consolidés, Société Industrielle d'Appareillage et de Matériels Electriques - SIAME, arrêtés au 31 décembre 2025

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

    Audit: InFirst Auditors (Jamel Sassi; Mohamed Triki), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: InFirst Auditors; Jamel Sassi; Mohamed Triki

    Final status: The exchange's published notice (Avis des sociétés) reproduces the commissaires aux comptes' report on the consolidated statements, unqualified, dated 'Tunis, le 11 Juin 2026', closed with the typed names 'InFirst Auditors', 'Jamel Sassi' and 'Mohamed Triki' and no signature (PDF p32, page image). No board approval date is printed (p1 says the statements are 'arrêtés au 31 décembre 2025 tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire'). A signed copy would settle the final status.

    Document date
    11 Jun 2026
    Auditor's report
    11 Jun 2026
    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
    consolidated statements · TND units (printed “Exprimé en dinars”)
    • Cash in the cash-flow statement (1 371 378; 2024: 585 349) is liquidités plus placements less concours bancaires, adjusted for working-capital credits, current portion of loans, accrued interest and discounted bills (notes F.7/F.8, p26); it is not the balance-sheet liquidités (1 179 989; 2024: 996 505). The cash-flow adjustment for depreciation and provisions (1 597 027) differs from the income-statement charge (2 564 963). Operating, investing, financing and scope flows sum to 786 030 against the printed change of 786 029. Kept as printed.
    • Consolidation scope changes in 2025 (p7): IAT (and its subsidiaries IAT Europe and Media-Tech), previously fully consolidated, was deconsolidated after a capital increase reserved to third parties diluted SIAME from 41% to 14.99% (the residual stake is now a financial fixed asset); TOUTALU's capital increase diluted SIAME from 89.28% to 52.08% (still fully consolidated). The cash-flow statement prints an 'Ajustement lié à la variation de périmètre de consolidation' of 4 432 120 after financing activities. Comparatives are not restated.
    Technical details
    File
    32 pages, with a text layer
    SHA-256
    e806e3acf4570e505a3e57246b032718cf99e5b40850fa1a0586ced864b90373
    Entity as printed
    Société Industrielle d'Appareillage et de Matériels Electriques - SIAME (Groupe SIAME), Z.I. 8030 Grombalia
    Exchange copy
    retrieved 2026-10-08T18:07:57Z

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) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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