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Swan General
On this page
Company details
- Legal name
- Swan General Ltd
- 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
Communiqué 'issued pursuant to the Listing Rule 12.20 and the Securities Act 2005' (p2), signed 'For and on behalf of the Board of Directors, Swan Corporate Affairs Ltd, Company Secretary, Date: 31st July 2026' (typeset, p1); the Board 'accepts full responsibility for the accuracy of the information' (p2). It states the statements were 'audited by KPMG' and 'extracted from the audited financial statements' (p1). No auditor's report on the summary or on the full statements is printed; no audit opinion, audit report date or board approval date is stated.
Source: Swan General Ltd — Condensed Audited Financial Statements - Year Ended December 31, 2025 (dated 2026-07-31)
2025, 2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The condensed audited financial statements have been extracted from the audited financial statements for the year ended December 31, 2025 which have been prepared using the same accounting policies as set out in the audited financial statements for the year ended December 31, 2025.' (p1) No auditor's report on the summary is printed; the summary states 'The Directors are pleased to present the condensed audited financial statements of the Group and the Company for the year ended December 31, 2025, as audited by KPMG.' and 'The condensed audited financial statements have been extracted from the audited financial statements for the year ended December 31, 2025 ...' (p1). The auditor's opinion is not quoted. Condensed group and company statements: financial position (insurance and reinsurance contract assets, other assets, share capital, reserves, owners' interest, NCI, insurance and reinsurance contract liabilities, other liabilities, totals), profit or loss and OCI (insurance revenue, insurance service results, profit before tax, tax, discontinued operations, profit, OCI as one line, TCI, attribution, EPS), changes in equity, cash flows (three activity totals and the cash movement) and group segment information (insurance revenue and profit before tax by segment). No notes; the investment and other lines between the insurance service result and profit before tax are not printed.
Source: Swan General Ltd — Condensed Audited Financial Statements - Year Ended December 31, 2025 (dated 2026-07-31)
-
Insurance revenue
MUR 8.08 billion
8,084,821 MUR thousands · p1
+0.8% vs 2024
Printed as 'Insurance revenue' (IFRS 17), condensed Group statement of profit or loss (p1).
-
Insurance service results
MUR 1.28 billion
1,279,945 MUR thousands · p1
+45.7% vs 2024
Printed as 'Insurance service results' (p1).
-
Profit before Income tax expense
MUR 1.50 billion
1,499,810 MUR thousands · p1
+27.5% vs 2024
Printed as 'Profit before Income tax expense' (p1).
-
Profit for the year
MUR 1.32 billion
1,320,166 MUR thousands · p1
+23.5% vs 2024
Printed as 'Profit for the year' (p1).
-
Total assets
MUR 82.8 billion
82,823,739 MUR thousands · p1
+7.6% vs 2024
Condensed Group statement of financial position (p1).
-
Total equity
MUR 10.5 billion
10,548,955 MUR thousands · p1
+16.4% vs 2024
Condensed Group statement of financial position (p1).
Large amounts are rounded for reading (MUR 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 MUR thousands 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
- FY2024 — published summary of audited statements (summary), final status not established; comparative in the FY2025 filing · source
- 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The condensed audited financial statements have been extracted from the audited financial statements for the year ended December 31, 2025 which have been prepared using the same accounting policies as set out in the audited financial statements for the year ended December 31, 2025.' (p1) No auditor's report on the summary is printed; the summary states 'The Directors are pleased to present the condensed audited financial statements of the Group and the Company for the year ended December 31, 2025, as audited by KPMG.' and 'The condensed audited financial statements have been extracted from the audited financial statements for the year ended December 31, 2025 ...' (p1). The auditor's opinion is not quoted. Condensed group and company statements: financial position (insurance and reinsurance contract assets, other assets, share capital, reserves, owners' interest, NCI, insurance and reinsurance contract liabilities, other liabilities, totals), profit or loss and OCI (insurance revenue, insurance service results, profit before tax, tax, discontinued operations, profit, OCI as one line, TCI, attribution, EPS), changes in equity, cash flows (three activity totals and the cash movement) and group segment information (insurance revenue and profit before tax by segment). No notes; the investment and other lines between the insurance service result and profit before tax are not printed.
Income statement
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Insurance revenue | 8,084,821 | 8,022,719 |
| Insurance service results | 1,279,945 | 878,275 |
| Profit before Income tax expense | 1,499,810 | 1,176,125 |
| Income tax expense | (186,276) | (107,196) |
| Profit from discontinued operations, net of tax1 | 6,632 | –2 |
| Profit for the year | 1,320,166 | 1,068,929 |
| Other comprehensive income for the year, net of tax | 350,583 | 445,379 |
| Total comprehensive income for the year | 1,670,749 | 1,514,308 |
| Non-controlling interests3 | 252,272 | 192,805 |
| Owners of the parent4 | 1,399,523 | 1,293,902 |
| Non-controlling interests5 | 271,226 | 220,406 |
- Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
Notes and alternative reported figures (4)
- “Profit from discontinued operations, net of tax” is an issuer-specific line, not mapped to a shared definition: Discontinued operations.
- “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Printed 'Non-controlling interests' under 'Profit for the year attributable to:'.
- “Owners of the parent” is an issuer-specific line, not mapped to a shared definition: Printed 'Owners of the parent' under 'Total comprehensive income for the year attributable to:'.
- “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Printed 'Non-controlling interests' under 'Total comprehensive income for the year attributable to:'.
Balance sheet
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Insurance contract assets | 3,627 | 570 |
| Reinsurance contract assets | 770,799 | 879,055 |
| Other assets1 | 82,049,313 | 76,106,038 |
| Total assets | 82,823,739 | 76,985,663 |
| Share capital | 41,379 | 41,379 |
| Reserves2 | 8,763,911 | 7,538,795 |
| Owners' interest | 8,805,290 | 7,580,174 |
| Non-controlling interests | 1,743,665 | 1,481,871 |
| Total equity | 10,548,955 | 9,062,045 |
| Insurance contract liabilities | 51,556,214 | 48,746,883 |
| Reinsurance contract liabilities | 87,291 | 96,202 |
| Other liabilities3 | 20,631,279 | 19,080,533 |
| Total liabilities | 72,274,784 | 67,923,618 |
| Total equity and liabilities | 82,823,739 | 76,985,663 |
Notes and alternative reported figures (3)
- “Other assets” is an issuer-specific line, not mapped to a shared definition: All assets other than insurance and reinsurance contract assets, as aggregated in the summary.
- “Reserves” is an issuer-specific line, not mapped to a shared definition: All reserves attributable to owners (retained earnings, non-distributable, amalgamation and other reserves), as aggregated.
- “Other liabilities” is an issuer-specific line, not mapped to a shared definition: All liabilities other than insurance and reinsurance contract liabilities, as aggregated.
Cash flow
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Net cash generated from operating activities | 340,878 | 2,903,614 |
| Net cash (used in)/ generated from investing activities | (3,175,864) | (521,881) |
| Net cash generated from/(used in) financing activities | 2,064,330 | 219,086 |
| (Decrease)/increase in cash and cash equivalents | (770,656) | 2,600,819 |
| At January 1, | 8,296,173 | 5,383,430 |
| Effects of exchange rate changes | (174,052) | 311,924 |
| At December 31, | 7,351,465 | 8,296,173 |
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.
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Swan General Ltd — Condensed Audited Financial Statements - Year Ended December 31, 2025
Year ended 31 December 2025 · Published summary of audited statements (summary) · final status not established
Audit: KPMG (named); no auditor's opinion on the full statements in this document
Final status: Communiqué 'issued pursuant to the Listing Rule 12.20 and the Securities Act 2005' (p2), signed 'For and on behalf of the Board of Directors, Swan Corporate Affairs Ltd, Company Secretary, Date: 31st July 2026' (typeset, p1); the Board 'accepts full responsibility for the accuracy of the information' (p2). It states the statements were 'audited by KPMG' and 'extracted from the audited financial statements' (p1). No auditor's report on the summary or on the full statements is printed; no audit opinion, audit report date or board approval date is stated.
- Document date
- 31 Jul 2026
- Auditor's report
- date not recorded
- 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 · MUR thousands (printed “Rs' 000”)
- Dated 31 July 2026, seven months after the year end. The group segment table's total profit before taxation for 2025 (1,506,442) exceeds the statement's profit before income tax (1,499,810) by 6,632, the profit from discontinued operations (p1-p2); not transcribed. Insurance revenue sits above 'Insurance service results', whose other component (insurance service expenses) is not printed, so that check fails by the unprinted expenses; it is not an issuer inconsistency. The text layer prints the balance-sheet equity and liability amounts apart from their labels; no hidden figures that differ from the print were found.
- The group 2024 columns are headed 'Restated'; the statement of changes in equity shows 'Prior year errors' adjustments to group opening equity of 601,837 at 1 January 2025 and 610,679 at 1 January 2024 (Rs'000; mainly 562,228 to the non-distributable reserve) (p2). The nature of the errors is not described. Group 2024 rows are marked restated.
- No auditor's report on the summary is printed; the summary states 'The Directors are pleased to present the condensed audited financial statements of the Group and the Company for the year ended December 31, 2025, as audited by KPMG.' and 'The condensed audited financial statements have been extracted from the audited financial statements for the year ended December 31, 2025 ...' (p1). The auditor's opinion is not quoted.
- Condensed group and company statements: financial position (insurance and reinsurance contract assets, other assets, share capital, reserves, owners' interest, NCI, insurance and reinsurance contract liabilities, other liabilities, totals), profit or loss and OCI (insurance revenue, insurance service results, profit before tax, tax, discontinued operations, profit, OCI as one line, TCI, attribution, EPS), changes in equity, cash flows (three activity totals and the cash movement) and group segment information (insurance revenue and profit before tax by segment). No notes; the investment and other lines between the insurance service result and profit before tax are not printed.
Technical details
- File
- 2 pages, with a text layer
- SHA-256
aa2056c5d10f9aa036ba829fb33711dc9ecc3cc571022f62104236678d5ed498- Entity as printed
- Swan General Ltd (registered office Swan Centre, 10 Intendance Street, Port Louis)
- Exchange copy
- retrieved 2026-10-08T18:03:23Z
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.