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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) (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

Stellaris

No ticker printed · Stock Exchange of Mauritius · Consolidated statements

On this page
Company details
Legal name
Stellaris Finance
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
31 December

Overview

Year ended 31 December 2025 · 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 FY2025 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2025: final status not established

    SEM communiqué of Stellaris Finance issued 'By order of the board', 31 March 2026, with the logos of the SEM authorised representative and sponsor (Perigeum Capital) and the company secretary (MITCO), no signature (p1, page image). No auditor's report is printed; the communiqué states that the external auditors, Kemp Chatteris, have issued an unmodified opinion on the audited condensed consolidated and separate financial statements and that the financial statements were approved by the Board of Directors on 30 March 2026 (p1).

    Source: STELLARIS FINANCE AUDITED CONDENSED CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS FOR THE PERIOD FROM 22 JULY 2024 (DATE OF INCORPORATION) TO 31 DECEMBER 2025 (dated 2026-03-31)

  • 2025: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged audited condensed consolidated and separate financial statements for the year ended 31 December 2025 ("audited condensed consolidated and separated financial statements") have been prepared in accordance with the IFRS Accounting Standards and the SEM Listing Rules.' The summary does not state the document it is extracted from; copies of the audited condensed statements are available at the registered address (p1). No auditor's report on the summary is printed; the summary states: 'The Company's external auditors, Kemp Chatteris, have issued an unmodified opinion on the audited condensed consolidated and separate financial statements. The financial statements were approved by the Board of Directors on 30 March 2026.' (p1). Condensed statements of profit or loss and other comprehensive income, financial position (assets and liabilities as single non-current and current lines), changes in equity and cash flows (three activity totals, net change and opening/closing cash), Group and Company columns, one period only (p1). No notes; no auditor's report.

    Source: STELLARIS FINANCE AUDITED CONDENSED CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS FOR THE PERIOD FROM 22 JULY 2024 (DATE OF INCORPORATION) TO 31 DECEMBER 2025 (dated 2026-03-31)

  • Revenue

    USD 652,623

    652,623 USD units · p1

  • Operating profit / (loss)

    −USD 359,167

    (359,167) USD units · p1

  • Profit / (loss) for the year

    −USD 572,926

    (572,926) USD units · p1

  • Total assets

    USD 51.6 million

    51,572,535 USD units · p1

  • Total equity

    USD 1.06 million

    1,056,060 USD units · p1

  • Cash from operations

    −USD 1.74 million

    (1,736,835) USD units · p1

Large amounts are rounded for reading (USD 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 USD 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 — published summary of audited statements (summary), final status not established; reported for the year · source

Income statement

Income statement, USD units. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the year
Commission income 652,623
Dividend income1 –2
Total revenue 652,623
Other gains and losses3 (585,875)
Operating expenses (425,915)
(Loss)/profit from operations (359,167)
(Loss)/profit before finance cost and taxation4 (359,167)
Finance cost (213,759)
(Loss)/profit before taxation (572,926)
Income tax expense –5
(Loss)/profit for the period (572,926)
Other comprehensive income, net of taxation –6
Total comprehensive (loss)/income for the period (572,926)
Non-controlling interests7 –8
  1. Printed “-”, read as nil: subtotal_arithmetic: is.revenue.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
  3. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
  4. Printed “-”; reading unresolved, so no amount is shown. Printed dash: the loss is wholly attributable to the owners of the Company (572,926, p1).
Notes and alternative reported figures (4)
  1. “Dividend income” is an issuer-specific line, not mapped to a shared definition: Component of total revenue.
  2. “Other gains and losses” is an issuer-specific line, not mapped to a shared definition: Printed between total revenue and operating expenses.
  3. “(Loss)/profit before finance cost and taxation” is an issuer-specific line, not mapped to a shared definition: Printed subtotal (equal to the result from operations).
  4. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Profit or loss attributable to non-controlling interests.

Balance sheet

Balance sheet, USD units. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the year
Non-current assets 26,606
Current assets 51,545,929
Total Assets 51,572,535
Non-current liabilities 6,520,437
Current liabilities 43,996,038
Total Liabilities 50,516,475
Stated capital 903,000
(Accumulated losses)/retained earnings (572,926)
Other reserves1 725,986
Equity attributable to the owners of the Company 1,056,060
Non-controlling interests –2
Total Equity 1,056,060
Total Liabilities and Equity 51,572,535
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity.
Notes and alternative reported figures (1)
  1. “Other reserves” is an issuer-specific line, not mapped to a shared definition: Equity attributable to owners.

Cash flow

Cash flow, USD units. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the year
Net cash (used in)/generated from operating activities (1,736,835)
Net cash generated from/(used in) investing activities 3,398,417
Net cash generated from financing activities 6,435,563
Net increase in cash and cash equivalents 8,097,145
Cash and cash equivalents at the beginning of the period –1
Cash and cash equivalents at the end of the period 8,097,145
  1. Printed “-”; reading unresolved, so no amount is shown. Printed dash: first period, from the date of incorporation (22 July 2024).

Per share and shares

Per share and shares. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the year
Earnings / (loss) per share (per share)1 (4.09)
Profit / (loss) attributable to shareholders (USD units)2 (572,926)
Weighted average shares (shares)3 140,100
Notes and alternative reported figures (3)
  1. Earnings / (loss) per share: printed as “Basic (loss)/profit per share”.
  2. Profit / (loss) attributable to shareholders: printed as “Equity attributable to the owners of the Company”.
  3. Weighted average shares: printed as “Basic weighted average number of shares”.

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.

  • STELLARIS FINANCE AUDITED CONDENSED CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS FOR THE PERIOD FROM 22 JULY 2024 (DATE OF INCORPORATION) TO 31 DECEMBER 2025

    Year ended 31 December 2025 · Published summary of audited statements (summary) · final status not established

    Audit: Kemp Chatteris (named); no auditor's opinion on the full statements in this document

    Final status: SEM communiqué of Stellaris Finance issued 'By order of the board', 31 March 2026, with the logos of the SEM authorised representative and sponsor (Perigeum Capital) and the company secretary (MITCO), no signature (p1, page image). No auditor's report is printed; the communiqué states that the external auditors, Kemp Chatteris, have issued an unmodified opinion on the audited condensed consolidated and separate financial statements and that the financial statements were approved by the Board of Directors on 30 March 2026 (p1).

    Document date
    31 Mar 2026
    Auditor's report
    date not recorded
    Board approval
    30 Mar 2026
    Retrieved by us
    17 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025
    Basis
    consolidated statements · USD units (printed “USD”)
    • Printed 'STELLARIS FINANCE' / 'Stellaris Finance' (p1), with no legal-form suffix or registration number; the directory lists the SEM Official Market quote 'STELLARIS (USD)'. The communiqué states that the Company's ordinary shares are listed on the Official Market of the Stock Exchange of Mauritius since 12 May 2025 and reports in USD, consistent with the USD quote line of the same issuer.
    • First financial period: 'The Company is issuing its first audited financial report, which comprises activity from 22 July 2024 (date of incorporation) to 31 December 2025, as required by the SEM.' (p1). The same paragraph calls the statements 'for the year ended 31 December 2025'; the statement headings print the period from 22 July 2024 to 31 December 2025, about seventeen months, so the figures are not comparable with a twelve-month year. The company's earlier publication for 22 July 2024 to 30 June 2025 was unaudited and interim (IAS 34).
    • No auditor's report on the summary is printed; the summary states: 'The Company's external auditors, Kemp Chatteris, have issued an unmodified opinion on the audited condensed consolidated and separate financial statements. The financial statements were approved by the Board of Directors on 30 March 2026.' (p1).
    • Condensed statements of profit or loss and other comprehensive income, financial position (assets and liabilities as single non-current and current lines), changes in equity and cash flows (three activity totals, net change and opening/closing cash), Group and Company columns, one period only (p1). No notes; no auditor's report.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    e36d7194d38cb74c96b55f10dfcf62e1340b0af6cad856809f70f300cffd87c4
    Entity as printed
    STELLARIS FINANCE ('Stellaris' or the 'Company'), incorporated on 22 July 2024 in Mauritius, Global Business Licence; ordinary shares listed on the Official Market of the Stock Exchange of Mauritius Ltd since 12 May 2025 (p1)
    Exchange copy
    retrieved 2026-10-17T21:33:02Z

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.

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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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