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Terra
On this page
Company details
- Legal name
- Terra Mauricia 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 2024 · published summary of audited statements, final status not established · source
Read with these figures
- Auditor's report on the full statements, year to 2024-12-31: modified opinion (not a report on this summary). Basis: Basis for Qualified Opinion, Consolidated financial statements (full statements; reprinted in summary Note 2, PDF p1).
- Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY2024 figures come from it.
Full wording and sources
Auditor's report on the full statements, year to 2024-12-31: modified opinion (not a report on this summary)
Basis for Qualified Opinion (on the underlying consolidated financial statements, as reprinted in the summary's Note 2): (i) the equity accounting of the material associate Swan General Ltd for 2024 is based on its unaudited results, because its audit was delayed by the first-time application of IFRS 17; the auditors could not determine whether adjustments were needed to the Group's 2023 and 2024 figures (share of net assets MUR 2,216.1 M, 2023: MUR 1,960.2 M; share of profit MUR 255.9 M, 2023: MUR 192.7 M). (ii) The auditors could not obtain sufficient appropriate audit evidence on the associate Sucrivoire S.A. in Côte d'Ivoire (share of net assets MUR 478.7 M, 2023: MUR 424.6 M; share of profit MUR 47.4 M, 2023: share of loss MUR 171.5 M); the matter was also qualified for 2023. This is a report on the full statements, not on the summary. (PDF p1)
Source: Group Abridged Audited Financial Statements for the year ended December 31, 2024 (dated 2025-11-12)
Published summary of audited statements for 2024: final status not established
Summary communiqué published by Terra Mauricia Ltd under Listing Rule 12.14 ('The Board of Directors of Terra Mauricia Ltd accepts full responsibility for the accuracy of the information contained in these Group abridged audited financial statements', p1), closing 'By order of the Board of Directors, Terra Services Ltd, Secretary, November 12, 2025' (typeset, no signature; page image p1). Note 2 states the summary was extracted from the audited consolidated financial statements, whose auditor's report carries an 'Except for' (qualified) opinion; no auditor is named and no auditor's report on the summary, opinion signature or report date is printed.
Source: Group Abridged Audited Financial Statements for the year ended December 31, 2024 (dated 2025-11-12)
2024, 2023: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The Group abridged audited financial statements for the year ended December 31, 2024 have been extracted from the annual consolidated financial statements which have been prepared in accordance with IFRS Accounting Standards' (Note 2, p1) No auditor's report on the summary is printed; Note 2 'AUDITOR'S REPORT' states 'The Group abridged audited financial statements for the year ended December 31, 2024 have been extracted from the annual consolidated financial statements which have been prepared in accordance with IFRS Accounting Standards and comply with the requirements of the Companies Act 2001 and the Financial Reporting Act. The independent auditor's report for the consolidated financial statements was issued with an 'Except for' qualification.' (p1). No auditor is named. Group abridged statements of financial position (condensed: one line each for non-current assets, current assets, non-current liabilities and current liabilities), profit or loss (turnover, then a printed subtotal 'Profit before finance costs, impairment and share of results of associates'; no cost or expense lines), profit or loss and OCI (OCI as one total), changes in equity and cash flows (three activity totals and the cash movement) plus Note 3 segment information and revenue disaggregation (p1). No other notes.
Source: Group Abridged Audited Financial Statements for the year ended December 31, 2024 (dated 2025-11-12)
-
Revenue
MUR 9.86 billion
9,859.2 MUR millions · p1
Change not shown.
-
Operating profit / (loss)
Not reported in this filing
-
Profit / (loss) for the year
MUR 1.45 billion
1,451.8 MUR millions · p1
Change not shown.
-
Total assets
MUR 28.0 billion
27,958 MUR millions · p1
Change not shown.
-
Total equity
MUR 19.7 billion
19,728.9 MUR millions · p1
Change not shown.
-
Cash from operations
MUR 1.31 billion
1,311 MUR millions · p1
Change not shown.
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.
No change rate is shown: the qualification on the underlying statements covers the 2023 comparatives as well, so year-on-year changes would rest on qualified figures.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in MUR millions 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
- FY2024 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY2023 — published summary of audited statements (summary), final status not established; comparative in the FY2024 filing · source
- 2024, 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The Group abridged audited financial statements for the year ended December 31, 2024 have been extracted from the annual consolidated financial statements which have been prepared in accordance with IFRS Accounting Standards' (Note 2, p1) No auditor's report on the summary is printed; Note 2 'AUDITOR'S REPORT' states 'The Group abridged audited financial statements for the year ended December 31, 2024 have been extracted from the annual consolidated financial statements which have been prepared in accordance with IFRS Accounting Standards and comply with the requirements of the Companies Act 2001 and the Financial Reporting Act. The independent auditor's report for the consolidated financial statements was issued with an 'Except for' qualification.' (p1). No auditor is named. Group abridged statements of financial position (condensed: one line each for non-current assets, current assets, non-current liabilities and current liabilities), profit or loss (turnover, then a printed subtotal 'Profit before finance costs, impairment and share of results of associates'; no cost or expense lines), profit or loss and OCI (OCI as one total), changes in equity and cash flows (three activity totals and the cash movement) plus Note 3 segment information and revenue disaggregation (p1). No other notes.
Income statement
| Line (as printed) | FY2024Published summary of audited statements (summary)reported for the year | FY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations |
|---|---|---|
| Turnover | 9,859.2 | 9,137.9 |
| Profit before finance costs, impairment and share of results of associates1 | 1,190.8 | 1,479.7 |
| Fair value loss on non-current assets classified as held for sale2 | (46.3) | (7.1) |
| Impairment of financial and non-financial assets3 | (215.5) | (60.7) |
| Net finance costs4 | (240.0) | (272.4) |
| Share of results of associates | 782.8 | 321.3 |
| Profit on disposal of associate5 | –6 | 73.5 |
| Profit before taxation | 1,471.8 | 1,534.3 |
| Taxation | (20.0) | (22.2) |
| Profit for the year | 1,451.8 | 1,512.1 |
| Non-controlling interests7 | 214.0 | 133.8 |
| Other comprehensive income for the year | 66.4 | 10.9 |
| Total comprehensive income for the year, net of tax | 1,518.2 | 1,523.0 |
- Printed “-”, read as nil: subtotal_arithmetic: is.profit_before_tax.
Notes and alternative reported figures (6)
- “Profit before finance costs, impairment and share of results of associates” is an issuer-specific line, not mapped to a shared definition: Printed subtotal line; the lines between turnover and this line are not printed in the summary (p1).
- “Fair value loss on non-current assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Printed as one line.
- “Impairment of financial and non-financial assets” is an issuer-specific line, not mapped to a shared definition: Printed as one line.
- “Net finance costs” is an issuer-specific line, not mapped to a shared definition: Finance costs net of finance income, printed as one line.
- “Profit on disposal of associate” is an issuer-specific line, not mapped to a shared definition: Printed as one line.
- “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit.
Balance sheet
| Line (as printed) | FY2024Published summary of audited statements (summary)reported for the year | FY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations |
|---|---|---|
| Non-current assets | 21,557.4 | 20,362.0 |
| Current assets | 6,400.6 | 5,941.4 |
| Non-current assets classified as held for sale1 | –2 | 241.8 |
| Total assets | 27,958.0 | 26,545.2 |
| Owners' interest of the company | 18,279.6 | 17,200.2 |
| Non-controlling interests | 1,449.3 | 1,272.9 |
| Total equity | 19,728.9 | 18,473.1 |
| Non-current liabilities | 4,317.2 | 4,270.4 |
| Current liabilities | 3,911.9 | 3,801.7 |
| Total equity and liabilities | 27,958.0 | 26,545.2 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
Notes and alternative reported figures (1)
- “Non-current assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Printed as one line.
Cash flow
| Line (as printed) | FY2024Published summary of audited statements (summary)reported for the year | FY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations |
|---|---|---|
| Net cash from operating activities | 1,311.0 | 980.3 |
| Net cash used in investing activities | (801.3) | (625.8) |
| Net cash used in financing activities | (520.5) | (291.1) |
| (Decrease)/Increase in cash and cash equivalents | (10.8) | 63.4 |
| At January 1, | 878.0 | 831.6 |
| Effect of foreign exchange rate changes | 10.5 | (17.0) |
| At December 31, | 877.7 | 878.0 |
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.
-
Group Abridged Audited Financial Statements for the year ended December 31, 2024
Year ended 31 December 2024 · Published summary of audited statements (summary) · final status not established
Audit: Auditor not stated (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Summary communiqué published by Terra Mauricia Ltd under Listing Rule 12.14 ('The Board of Directors of Terra Mauricia Ltd accepts full responsibility for the accuracy of the information contained in these Group abridged audited financial statements', p1), closing 'By order of the Board of Directors, Terra Services Ltd, Secretary, November 12, 2025' (typeset, no signature; page image p1). Note 2 states the summary was extracted from the audited consolidated financial statements, whose auditor's report carries an 'Except for' (qualified) opinion; no auditor is named and no auditor's report on the summary, opinion signature or report date is printed.
- Document date
- 12 Nov 2025
- Auditor's report
- date not found in this document
- Board approval
- date not found in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2024, FY2023
- Basis
- consolidated statements · MUR millions (printed “MUR'M”)
- the qualification on the underlying statements covers the 2023 comparatives as well, so year-on-year changes would rest on qualified figures.
- Basis for Qualified Opinion (on the underlying consolidated financial statements, as reprinted in the summary's Note 2): (i) the equity accounting of the material associate Swan General Ltd for 2024 is based on its unaudited results, because its audit was delayed by the first-time application of IFRS 17; the auditors could not determine whether adjustments were needed to the Group's 2023 and 2024 figures (share of net assets MUR 2,216.1 M, 2023: MUR 1,960.2 M; share of profit MUR 255.9 M, 2023: MUR 192.7 M). (ii) The auditors could not obtain sufficient appropriate audit evidence on the associate Sucrivoire S.A. in Côte d'Ivoire (share of net assets MUR 478.7 M, 2023: MUR 424.6 M; share of profit MUR 47.4 M, 2023: share of loss MUR 171.5 M); the matter was also qualified for 2023. This is a report on the full statements, not on the summary. (PDF p1)
- Basis: Basis for Qualified Opinion, Consolidated financial statements (full statements; reprinted in summary Note 2, PDF p1).
- The text layer prints the equity rows of the statement of financial position and the cash movement rows out of visual order; values were read by position after printed anchors and each confirmed on the page render (p1). No hidden figures differing from the printed page were found. The text layer of the abridged statement of profit or loss and OCI prints its first row as 'Profit for the year 1,512.1 1,451.8' (columns in reverse text order; the page shows 1,451.8 | 1,512.1); that row is not transcribed (the statement of profit or loss row is used).
- No auditor's report on the summary is printed; Note 2 'AUDITOR'S REPORT' states 'The Group abridged audited financial statements for the year ended December 31, 2024 have been extracted from the annual consolidated financial statements which have been prepared in accordance with IFRS Accounting Standards and comply with the requirements of the Companies Act 2001 and the Financial Reporting Act. The independent auditor's report for the consolidated financial statements was issued with an 'Except for' qualification.' (p1). No auditor is named.
- Group abridged statements of financial position (condensed: one line each for non-current assets, current assets, non-current liabilities and current liabilities), profit or loss (turnover, then a printed subtotal 'Profit before finance costs, impairment and share of results of associates'; no cost or expense lines), profit or loss and OCI (OCI as one total), changes in equity and cash flows (three activity totals and the cash movement) plus Note 3 segment information and revenue disaggregation (p1). No other notes.
Technical details
- File
- 1 pages, with a text layer
- SHA-256
c1deb88ccc7d79eba4387c71a4c0733b4017d3eda703ebd44df73dea84d5d944- Entity as printed
- Terra Mauricia Ltd
- Exchange copy
- retrieved 2026-10-08T18:13:31Z
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.
Download
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.