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SOTUMAG
On this page
Company details
- Legal name
- Société Tunisienne des Marchés de Gros
- Listing
- MGR on the Bourse de Tunis, active · ISIN TN0006580013 (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
- Qualified audit opinion. FY2025: Basis: '2- Fondement de l'opinion' with four 'Réserves' (PDF pp22-23). Details below.
- Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
- Auditor's emphasis of matter. 3- Paragraphes d'observations (PDF pp23-24): 3.1 legal action to recover receivables of 909 175 DT from three sales agents subject to the 2011 confiscation decree, of which 851 251 DT is not recorded and not provided for; 3.2 a waste treatment station under construction since 2010, carried at 2 899 416 DT, is suspended and not in operation, with an investment subsidy of 1 946 500 DT in equity, and is the subject of litigation with the contractor.
Full wording and sources
Auditor's report, year to 2025-12-31: qualified opinion ('except for')
The auditor gives a qualified ('except for') opinion: apart from the matters it names, the statements are presented fairly. Figures are shown as printed; those affected by the named matters may be misstated. Opinion 'sous réserve des remarques développées dans les paragraphes qui suivent' (PDF p22) with four reservations (PDF p23): (1) Entrepôts frigorifiques: the 42 cold rooms were let as packaging boxes until April 2024 and expert work concluded they need full renewal as their technology is obsolete; the auditor expresses no opinion on these rooms. (2) Immobilisations corporelles: the annual physical count found some fully depreciated cold-room equipment missing (a condenser with two fans, 12 motor-compressors, a liquid tank, 42 covers, an electrical cabinet, 3 water tanks, 14 fans); no opinion on this equipment. (3) Pharmacies et laboratoires conventionnés: a credit balance of D 112 311 includes several unsupported balances; no opinion on this caption. (4) Personnel, prêts à moins d'un an: a debit balance of D 583 096 supported only up to 30 June 2025; no opinion on this caption. (PDF pp22-23)
Source: AVIS DES SOCIETES — ETATS FINANCIERS DEFINITIFS, Société Tunisienne des Marchés de Gros « SOTUMAG », arrêtés au 31 décembre 2025, p22 (dated 2026-04-29)
Audited financial statements for 2025: final status not established
The exchange's published notice (Avis des sociétés) presents the statements 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire qui se tiendra en date du 10 juin 2026' (PDF p1) and reproduces the rapport général of the commissaire aux comptes, opinion with reservations (PDF p22), dated 'Tunis le 29 Avril 2026' and closed with the printed name 'Le commissaire aux comptes Mohamed BAHLOUL' and no signature (PDF p28, page image). No board approval date is printed. A signed copy would settle the final status.
Source: AVIS DES SOCIETES — ETATS FINANCIERS DEFINITIFS, Société Tunisienne des Marchés de Gros « SOTUMAG », arrêtés au 31 décembre 2025 (dated 2026-04-29)
Auditor's emphasis of matter
3- Paragraphes d'observations (PDF pp23-24): 3.1 legal action to recover receivables of 909 175 DT from three sales agents subject to the 2011 confiscation decree, of which 851 251 DT is not recorded and not provided for; 3.2 a waste treatment station under construction since 2010, carried at 2 899 416 DT, is suspended and not in operation, with an investment subsidy of 1 946 500 DT in equity, and is the subject of litigation with the contractor.
Source: AVIS DES SOCIETES — ETATS FINANCIERS DEFINITIFS, Société Tunisienne des Marchés de Gros « SOTUMAG », arrêtés au 31 décembre 2025 (dated 2026-04-29)
-
Revenue
TND 21.0 million
21,034,665 TND units · p4
+13.4% vs 2024
-
Operating profit / (loss)
TND 8.96 million
8,959,132 TND units · p4
+34.6% vs 2024
-
Profit / (loss) for the year
TND 8.59 million
8,592,079 TND units · p4
+21.7% vs 2024
-
Total assets
TND 44.0 million
44,034,744 TND units · p2
+7.8% vs 2024
-
Total equity
TND 36.5 million
36,526,022 TND units · p3
+5.9% vs 2024
-
Cash from operations
TND 10.6 million
10,603,883 TND units · p5
+34.6% 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
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Revenus | 21,034,665 | 18,543,742 |
| Autres produits d'exploitation | 360,550 | 0 |
| Production immobilisée1 | 0 | 0 |
| Total des produits d'exploitation2 | 21,395,215 | 18,543,742 |
| Variation de stocks3 | 70,169 | (51,744) |
| Achats marchandises4 | 74,759 | 145,187 |
| Achats d'approvisionnements consommés5 | 643,396 | 665,109 |
| Charges de personnel | 8,012,369 | 8,094,143 |
| Dotations aux amortissements et provisions6 | 1,865,286 | 1,418,159 |
| Autres charges d'exploitation | 1,770,104 | 1,616,956 |
| Total charges d'exploitation7 | 12,436,083 | 11,887,810 |
| Résultat d'exploitation | 8,959,132 | 6,655,932 |
| Produits de placements nets8 | 2,418,174 | 2,333,406 |
| Autres pertes ordinaires9 | (13) | (3) |
| Autres gains ordinaires10 | 113,735 | 19,836 |
| impôts | 11,491,028 | 9,009,171 |
| Impôts sur les bénéfices | (2,527,664) | (1,950,364) |
| Résultat des activités ordinaires après impôts11 | 8,963,364 | 7,058,807 |
| Eléments extraordinaires12 | (371,285) | 0 |
| Résultat net de l'exercice | 8,592,079 | 7,058,807 |
Notes and alternative reported figures (12)
- “Production immobilisée” is an issuer-specific line, not mapped to a shared definition: Own work capitalised.
- “Total des produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Revenue, other operating income and capitalised production.
- “Variation de stocks” is an issuer-specific line, not mapped to a shared definition: Printed among operating charges.
- “Achats marchandises” is an issuer-specific line, not mapped to a shared definition: Purchases of goods for resale.
- “Achats d'approvisionnements consommés” is an issuer-specific line, not mapped to a shared definition: Supplies consumed.
- “Dotations aux amortissements et provisions” is an issuer-specific line, not mapped to a shared definition: Depreciation, amortisation and provisions.
- “Total charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Note 17: operating charges, printed as positive amounts.
- “Produits de placements nets” is an issuer-specific line, not mapped to a shared definition: Note 18: income from placements, net.
- “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary losses.
- “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 19.
- “Résultat des activités ordinaires après impôts” is an issuer-specific line, not mapped to a shared definition: Result of ordinary activities after tax, before extraordinary items.
- “Eléments extraordinaires” is an issuer-specific line, not mapped to a shared definition: Note 21: a court judgment against the company and its registration fees (2025).
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Immobilisations incorporelles (net) | 26,440 | 33,005 |
| Immobilisations corporelles (net) | 7,076,505 | 7,789,396 |
| Immobilisations financières (net)1 | 1,097,755 | 971,369 |
| Total des actifs immobilisés2 | 8,200,700 | 8,793,770 |
| Total des actifs non courants | 8,200,700 | 8,793,770 |
| Stocks (net) | 97,993 | 168,162 |
| Clients et comptes rattachés (net)3 | 24,002 | 33,100 |
| Autres actifs courants (net)4 | 2,173,549 | 2,065,430 |
| Placements et autres actifs financiers | 31,500,000 | 28,000,000 |
| Liquidités et équivalents de liquidités | 2,038,500 | 1,798,929 |
| Total des actifs courants | 35,834,044 | 32,065,621 |
| Total des actifs | 44,034,744 | 40,859,391 |
| Capital social | 13,200,000 | 13,200,000 |
| Réserves5 | 12,787,374 | 12,291,136 |
| Résultats reportés6 | 69 | 143 |
| Subvention d'investissement (brute)7 | 1,946,500 | 1,946,500 |
| Total des capitaux propres avant résultat8 | 27,933,943 | 27,437,779 |
| Résultat de l'exercice9 | 8,592,079 | 7,058,807 |
| Total des capitaux propres avant affectation | 36,526,022 | 34,496,586 |
| Autres passifs financiers10 | 339,474 | 337,551 |
| Total des passifs non courants | 339,474 | 337,551 |
| Fournisseurs et comptes rattachés11 | 1,566,170 | 1,291,017 |
| Provision pour litiges | 746,306 | 381,405 |
| Autres passifs courants12 | 4,856,772 | 4,352,832 |
| Total des passifs courants | 7,169,248 | 6,025,254 |
| Total des passifs | 7,508,722 | 6,362,805 |
| Total des capitaux propres et des passifs | 44,034,744 | 40,859,391 |
Notes and alternative reported figures (12)
- “Immobilisations financières (net)” is an issuer-specific line, not mapped to a shared definition: Note 3: financial fixed assets less provisions.
- “Total des actifs immobilisés” is an issuer-specific line, not mapped to a shared definition: Subtotal of intangible, tangible and financial fixed assets.
- “Clients et comptes rattachés (net)”: mapping to a shared definition is uncertain. Clients et comptes rattachés (trade receivables) net of provisions; other receivables are in 'Autres actifs courants'.
- “Autres actifs courants (net)” is an issuer-specific line, not mapped to a shared definition: Note 5, net of provisions.
- “Réserves” is an issuer-specific line, not mapped to a shared definition: Note 9: legal, statutory and other reserves (including the fonds social).
- “Résultats reportés”: mapping to a shared definition is uncertain. Résultats reportés (retained results brought forward); the year's result is a separate line.
- “Subvention d'investissement (brute)” is an issuer-specific line, not mapped to a shared definition: Note 10: investment grant held in equity (gross).
- “Total des capitaux propres avant résultat” is an issuer-specific line, not mapped to a shared definition: Equity before the year's result.
- “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: The year's net result shown within equity.
- “Autres passifs financiers” is an issuer-specific line, not mapped to a shared definition: Note 11: guarantee deposits received (non-current).
- “Fournisseurs et comptes rattachés”: mapping to a shared definition is uncertain. Fournisseurs et comptes rattachés (trade payables); other payables are in 'Autres passifs courants'.
- “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 14.
Cash flow
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Résultat de l'exercice1 | 8,592,079 | 7,058,807 |
| Amortissements et provisions2 | 1,865,286 | 1,418,159 |
| Reprise sur provision3 | (352,155) | 0 |
| Variation des stocks4 | 70,169 | (51,744) |
| Variation des clients5 | (41,937) | (21,048) |
| Variation des autres actifs6 | (122,452) | (459,178) |
| Variation des passifs courants7 | 700,424 | (65,946) |
| Plus values /cession d'immobilisations8 | (107,531) | 0 |
| Flux de trésorerie liés aux activités de l'exploitation | 10,603,883 | 7,879,050 |
| Décaiss. provenant de l'acquisition d'immob. Corp. et incorp. | (284,846) | (257,487) |
| Encaiss. provenant de cession d'immobilisations corporelles | 107,531 | 0 |
| Réduction de valeur /sortie d'immob.corp.9 | 0 | 0 |
| Encaiss/décaiss provenant des prêts aux personnels10 | (126,386) | 65,238 |
| Variation des cautionnements reçus11 | 1,923 | 324 |
| Flux de trésorerie affectés aux activités d'investissement | (301,778) | (191,925) |
| Encaissement Subv. d'investissement12 | 0 | 0 |
| Distribution de dividendes | (6,335,890) | (6,863,881) |
| Alimentation reserves pour fonds social13 | (705,881) | (765,086) |
| Décaiss/Encaiss. sur fonds social14 | 479,237 | 538,508 |
| Flux de trésorerie affectés aux activités de financement | (6,562,534) | (7,090,459) |
| Variation de trésorerie | 3,739,571 | 596,666 |
| Trésorerie au début de période | 29,798,929 | 29,202,263 |
| Trésorerie à la fin de la période | 33,538,500 | 29,798,929 |
Notes and alternative reported figures (14)
- “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: Starting point of the indirect-method operating cash flows.
- “Amortissements et provisions” is an issuer-specific line, not mapped to a shared definition: Operating activities adjustment.
- “Reprise sur provision” is an issuer-specific line, not mapped to a shared definition: Operating activities adjustment.
- “Variation des stocks” is an issuer-specific line, not mapped to a shared definition: Note 22.
- “Variation des clients” is an issuer-specific line, not mapped to a shared definition: Note 23.
- “Variation des autres actifs” is an issuer-specific line, not mapped to a shared definition: Note 24.
- “Variation des passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 25.
- “Plus values /cession d'immobilisations” is an issuer-specific line, not mapped to a shared definition: Operating activities adjustment.
- “Réduction de valeur /sortie d'immob.corp.” is an issuer-specific line, not mapped to a shared definition: Investing activities (nil both years).
- “Encaiss/décaiss provenant des prêts aux personnels” is an issuer-specific line, not mapped to a shared definition: Note 27: investing activities.
- “Variation des cautionnements reçus” is an issuer-specific line, not mapped to a shared definition: Note 28: investing activities.
- “Encaissement Subv. d'investissement” is an issuer-specific line, not mapped to a shared definition: Financing activities (nil both years).
- “Alimentation reserves pour fonds social” is an issuer-specific line, not mapped to a shared definition: Financing activities.
- “Décaiss/Encaiss. sur fonds social” is an issuer-specific line, not mapped to a shared definition: Note 29: financing activities.
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.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Distribution de dividendes |
(6,335,890) | TND units | Audited financial statements, p5 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Distribution de dividendes |
(6,863,881) | 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 SOCIETES — ETATS FINANCIERS DEFINITIFS, Société Tunisienne des Marchés de Gros « SOTUMAG », arrêtés au 31 décembre 2025
Year ended 31 December 2025 · Audited financial statements · final status not established
Audit: Mohamed BAHLOUL, Expert comptable, Membre de l'Ordre des Experts Comptables de Tunisie (commissaire aux comptes), qualified opinion
Auditor's sign-off: Mohamed BAHLOUL, commissaire aux comptes
Final status: The exchange's published notice (Avis des sociétés) presents the statements 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire qui se tiendra en date du 10 juin 2026' (PDF p1) and reproduces the rapport général of the commissaire aux comptes, opinion with reservations (PDF p22), dated 'Tunis le 29 Avril 2026' and closed with the printed name 'Le commissaire aux comptes Mohamed BAHLOUL' and no signature (PDF p28, page image). No board approval date is printed. A signed copy would settle the final status.
- Document date
- 29 Apr 2026
- Auditor's report
- 29 Apr 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
- company statements · TND units (printed “chiffres arrondis au dinar tunisien”)
- Opinion 'sous réserve des remarques développées dans les paragraphes qui suivent' (PDF p22) with four reservations (PDF p23): (1) Entrepôts frigorifiques: the 42 cold rooms were let as packaging boxes until April 2024 and expert work concluded they need full renewal as their technology is obsolete; the auditor expresses no opinion on these rooms. (2) Immobilisations corporelles: the annual physical count found some fully depreciated cold-room equipment missing (a condenser with two fans, 12 motor-compressors, a liquid tank, 42 covers, an electrical cabinet, 3 water tanks, 14 fans); no opinion on this equipment. (3) Pharmacies et laboratoires conventionnés: a credit balance of D 112 311 includes several unsupported balances; no opinion on this caption. (4) Personnel, prêts à moins d'un an: a debit balance of D 583 096 supported only up to 30 June 2025; no opinion on this caption. (PDF pp22-23)
- Basis: '2- Fondement de l'opinion' with four 'Réserves' (PDF pp22-23).
- Operating charges are printed as positive amounts and deducted in 'Total charges d'exploitation' (p4); 'Autres produits d'exploitation' 2024 and 'Production immobilisée' are printed as 0.
Technical details
- File
- 31 pages, with a text layer
- SHA-256
34604b42dfdb56d7c13c8cdd64757a774163ad376e9f9a563cc0368eb1398bc2- Entity as printed
- La Société Tunisienne des Marchés de Gros « SOTUMAG » (Société Anonyme, RC B 193791996)
- Exchange copy
- retrieved 2026-10-08T18:07:05Z
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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