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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (16 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

SPDIT SICAF

SPDIT · Bourse de Tunis · Company statements

On this page
Company details
Legal name
Société de Placement et de Développement Industriel et Touristique (S.P.D.I.T. - SICAF)
Listing
SPDIT on the Bourse de Tunis, active · ISIN TN0001400704 (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.
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The exchange's published notice (Avis des sociétés) reproduces the rapport général des commissaires aux comptes dated 'Tunis, le 16 mars 2026' (opinion PDF p20), closed with the typeset names Kalthoum BOUGUERRA and Mohamed Lassaad BORJI (Les Commissaires aux Comptes Associés – MTBF) and no visible signature (PDF p24, page image). No board approval date is printed; the notice says the statements are arrêtés au 31 décembre 2025 and will be submitted to the AGM 'qui se tiendra le 6 Avril 2025' (sic, PDF p1).

    Source: Avis des sociétés — Etats financiers, Société de Placement et de Développement Industriel et Touristique « S.P.D.I.T. - SICAF », arrêtés au 31 décembre 2025 (dated 2026-03-16)

  • Revenue

    Not reported in this filing

  • Operating profit / (loss)

    TND 32.7 million

    32,741,116 TND units · p4

    −0.9% vs 2024

  • Profit / (loss) for the year

    TND 30.8 million

    30,772,922 TND units · p4

    −3.8% vs 2024

  • Total assets

    TND 98.0 million

    98,029,068 TND units · p2

    +1.9% vs 2024

  • Total equity

    TND 94.5 million

    94,510,197 TND units · p3

    +3.0% vs 2024

  • Cash from operations

    TND 33.5 million

    33,542,580 TND units · p5

    +42.5% 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
Dividendes des participations non cotées1 18,617,422 17,478,518
Dividendes des placements cotés2 3,047,991 2,612,039
Plus-value de cessions des placements3 6,690,860 7,341,672
Revenus des placements monétaires4 5,532,182 6,053,883
Autres produits d'exploitation 131,004 224,423
Reprises sur provisions antérieures5 1,415,772 838,116
Total des produits d'exploitation6 35,435,231 34,548,651
Commissions et charges assimilées7 150,784 100,908
Moins-value et pertes sur titres8 4,422 Not reported in this filing9
Dotations aux provisions pour risques et charges10 152,383 3,964
Dotations aux provisions des autres actifs financiers11 350,000 Not reported in this filing12
Dotations aux provisions pour dépréciation de titres13 319,358 470,954
Dotations aux amortissements 76,708 43,241
Charges de personnel 459,310 477,869
Autres charges d'exploitation 1,181,150 415,330
Total des charges d'exploitation14 2,694,115 1,512,266
Résultat d'exploitation 32,741,116 33,036,385
Résultat des activités ordinaires avant impôt 32,741,116 33,036,385
Impôt sur les sociétés (1,766,328) (949,548)
Résultat des activités ordinaires après impôt15 30,974,788 32,086,837
Contribution Sociale de Solidarité16 (201,866) (108,520)
Résultat net de l’exercice 30,772,922 31,978,317
Notes and alternative reported figures (16)
  1. “Dividendes des participations non cotées” is an issuer-specific line, not mapped to a shared definition: Operating income (note 10).
  2. “Dividendes des placements cotés” is an issuer-specific line, not mapped to a shared definition: Operating income (note 10).
  3. “Plus-value de cessions des placements” is an issuer-specific line, not mapped to a shared definition: Operating income (note 10).
  4. “Revenus des placements monétaires” is an issuer-specific line, not mapped to a shared definition: Operating income (note 10): income on treasury bills, certificates of deposit and term deposits.
  5. “Reprises sur provisions antérieures” is an issuer-specific line, not mapped to a shared definition: Operating income (note 10).
  6. “Total des produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Total operating income of the investment company.
  7. “Commissions et charges assimilées” is an issuer-specific line, not mapped to a shared definition: Operating charges (note 11).
  8. “Moins-value et pertes sur titres” is an issuer-specific line, not mapped to a shared definition: Operating charges (note 11).
  9. Not reported in this filing: Not printed for 2024: the line 'Moins-value et pertes sur titres' carries a 2025 amount (4 422) only; the 2024 column is left blank (p4, checked on the page image).
  10. “Dotations aux provisions pour risques et charges” is an issuer-specific line, not mapped to a shared definition: Operating charges (note 11).
  11. “Dotations aux provisions des autres actifs financiers” is an issuer-specific line, not mapped to a shared definition: Operating charges (note 11).
  12. Not reported in this filing: Not printed for 2024: the line 'Dotations aux provisions des autres actifs financiers' carries a 2025 amount (350 000) only; the 2024 column is left blank (p4, checked on the page image).
  13. “Dotations aux provisions pour dépréciation de titres” is an issuer-specific line, not mapped to a shared definition: Operating charges (note 11).
  14. “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating charges, printed as positive amounts.
  15. “Résultat des activités ordinaires après impôt” is an issuer-specific line, not mapped to a shared definition: Printed subtotal before the social solidarity contribution.
  16. “Contribution Sociale de Solidarité” is an issuer-specific line, not mapped to a shared definition: Contribution sociale de solidarité, printed after the ordinary result after tax.

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
Immobilisations incorporelles (net) 1,213 18,192
Immobilisations corporelles (net) 230,732 281,577
Immobilisations financières (net)1 17,984,812 18,265,973
Total des actifs immobilisés2 18,216,757 18,565,742
TOTAL DES ACTIFS NON COURANTS 18,216,757 18,565,742
Intermédiaires en bourse3 4,651 414
Autres actifs courants (net)4 2,913,030 3,291,060
Placements et autres actifs financiers (net) 46,769,455 49,793,689
Liquidités et équivalents de liquidités 30,125,175 24,573,859
TOTAL DES ACTIFS COURANTS 79,812,311 77,659,022
TOTAL DES ACTIFS 98,029,068 96,224,764
Capital social 28,000,000 28,000,000
Réserve légale5 2,800,000 2,800,000
Réserves ordinaires6 1,777,162 1,777,162
Prime d'émission 2,418,750 2,418,750
Réserves à régime spécial7 8,848,972 5,781,764
Réserves pour réinvestissements exonérés8 822,838 822,838
Résultats reportés 19,069,553 18,158,445
Total des capitaux propres avant résultat de l'exercice9 63,737,275 59,758,959
Résultat affecté au compte réserves à régime spécial10 –11 3,067,208
Résultat disponible12 30,772,922 28,911,109
Résultat net de l’exercice13 30,772,922 31,978,317
Total des capitaux propres avant affectation 94,510,197 91,737,276
Provision pour risques et charges14 866,569 1,214,098
Total des passifs non courants 866,569 1,214,098
Autres passifs courants15 2,652,302 3,273,390
TOTAL DES PASSIFS COURANTS 2,652,302 3,273,390
Total des passifs 3,518,871 4,487,488
TOTAL DES CAPITAUX PROPRES ET DES PASSIFS 98,029,068 96,224,764
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.native.co_38j495q9d0pj.result_in_equity.
Notes and alternative reported figures (14)
  1. “Immobilisations financières (net)” is an issuer-specific line, not mapped to a shared definition: Note 3: participations and other financial fixed assets less provisions.
  2. “Total des actifs immobilisés” is an issuer-specific line, not mapped to a shared definition: Subtotal of intangible, tangible and financial fixed assets.
  3. “Intermédiaires en bourse” is an issuer-specific line, not mapped to a shared definition: Current: balances with stockbrokers.
  4. “Autres actifs courants (net)” is an issuer-specific line, not mapped to a shared definition: Note 4, net of provisions.
  5. “Réserve légale” is an issuer-specific line, not mapped to a shared definition: Note 7.
  6. “Réserves ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 7.
  7. “Réserves à régime spécial” is an issuer-specific line, not mapped to a shared definition: Note 7.
  8. “Réserves pour réinvestissements exonérés” is an issuer-specific line, not mapped to a shared definition: Note 7.
  9. “Total des capitaux propres avant résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: Equity before the year's result.
  10. “Résultat affecté au compte réserves à régime spécial” is an issuer-specific line, not mapped to a shared definition: Part of the year's result allocated to the special-regime reserve.
  11. “Résultat disponible” is an issuer-specific line, not mapped to a shared definition: Part of the year's result available for distribution.
  12. “Résultat net de l’exercice” is an issuer-specific line, not mapped to a shared definition: The year's net result shown within equity.
  13. “Provision pour risques et charges” is an issuer-specific line, not mapped to a shared definition: Note 8 (non-current).
  14. “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 9.

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
Résultat1 30,772,922 31,978,317
Ajustement pour amortissements et Provisions2 898,449 518,159
Ajustement pour reprise sur amortissements et Provisions3 (1,415,772) (838,116)
Variations des créances4 (4,237) 3,158
Variations des autres actifs courants5 378,029 (185,827)
Variation brute des placements et autres actifs financiers6 3,534,277 (8,049,079)
Variation des passifs courants7 (621,088) 204,404
Plus-values de cessions d'Immobilisations corporelles8 –9 (90,000)
Flux de trésorerie provenant de l'exploitation 33,542,580 23,541,016
Décaissements affectés à l’acquisitions des immobilisations incorporelles et corporelles (8,884) (282,319)
Décaissements affectés à l’acquisitions des autres immobilisations financières10 –11 (109,000)
Décaissements affectés à l’acquisitions des immobilisations financières12 (480) (3,529,024)
Encaissement provenant de la cession des immobilisations incorporelles et corporelles –11 90,000
Encaissement provenant de la cession des autres immobilisations financières13 18,100 24,520
Encaissement provenant de la cession des immobilisations financières14 –11 500,000
Flux de trésorerie provenant des (affectés aux) activités d'investissement 8,736 (3,305,823)
Dividendes et autres distributions (28,000,000) (23,800,000)
Flux de trésorerie affectés aux activités de financement (28,000,000) (23,800,000)
Variation de trésorerie 5,551,316 (3,564,807)
Trésorerie au début de l'exercice 24,573,859 28,138,666
Trésorerie en fin de l’exercice 30,125,175 24,573,859
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
Notes and alternative reported figures (12)
  1. “Résultat” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect-method statement: the year's net result.
  2. “Ajustement pour amortissements et Provisions” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  3. “Ajustement pour reprise sur amortissements et Provisions” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  4. “Variations des créances” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  5. “Variations des autres actifs courants” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  6. “Variation brute des placements et autres actifs financiers” is an issuer-specific line, not mapped to a shared definition: Operating activities (note 13.1).
  7. “Variation des passifs courants” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  8. “Plus-values de cessions d'Immobilisations corporelles” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  9. “Décaissements affectés à l’acquisitions des autres immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  10. “Décaissements affectés à l’acquisitions des immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  11. “Encaissement provenant de la cession des autres immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  12. “Encaissement provenant de la cession des immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing 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.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividendes et autres distributions (28,000,000) TND units Audited financial statements, p5
31 Dec 2024 Dividends paid (cash flow statement) Dividendes et autres distributions (23,800,000) 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, Société de Placement et de Développement Industriel et Touristique « S.P.D.I.T. - SICAF », arrêtés au 31 décembre 2025

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

    Audit: Kalthoum Bouguerra and Les Commissaires aux Comptes Associés – MTBF (Mohamed Lassaad Borji), unmodified opinion

    Auditor's sign-off: Kalthoum Bouguerra; MTBF, Mohamed Lassaad Borji (typeset names)

    Final status: The exchange's published notice (Avis des sociétés) reproduces the rapport général des commissaires aux comptes dated 'Tunis, le 16 mars 2026' (opinion PDF p20), closed with the typeset names Kalthoum BOUGUERRA and Mohamed Lassaad BORJI (Les Commissaires aux Comptes Associés – MTBF) and no visible signature (PDF p24, page image). No board approval date is printed; the notice says the statements are arrêtés au 31 décembre 2025 and will be submitted to the AGM 'qui se tiendra le 6 Avril 2025' (sic, PDF p1).

    Document date
    16 Mar 2026
    Auditor's report
    16 Mar 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 “Exprimé en dinars tunisiens”)
    • No emphasis-of-matter paragraph. Key audit matters (p21): valuation of participations and placements (net 27,9 MDT, 21% impaired) and completeness of dividend income (21,6 MDT).
    • The notice dates the AGM 'le 6 Avril 2025' (p1) for the 2025 statements; presumably 2026. Recorded as printed.
    • The bilan prints the year's net result within equity ('Résultat net de l'exercice' 30 772 922; 2024: 31 978 317), split into 'Résultat affecté au compte réserves à régime spécial' (dash; 2024: 3 067 208) and 'Résultat disponible' (p3). The état de résultat has no revenue line: operating income is dividends, gains on disposal, money-market income, other income and provision reversals (p4).
    • Two operating-charge rows print a 2025 amount and a blank 2024 cell (Moins-value et pertes sur titres 4 422; Dotations aux provisions des autres actifs financiers 350 000; p4, page image); only the 2025 cell is read.
    Technical details
    File
    26 pages, with a text layer
    SHA-256
    9795903ab84cc183d1f0d526d347e5bee8de7e7fbb3fe7fdf68740f5033b2115
    Entity as printed
    Société de Placement et de Développement Industriel et Touristique « S.P.D.I.T. - SICAF »
    Exchange copy
    retrieved 2026-10-08T18:07:07Z

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

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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.

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