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Uganda Clays

UCL · Uganda Securities Exchange · Incorporated in Uganda · Company statements

On this page
Company details
Legal name
Uganda Clays Limited
Incorporated in
Uganda
Listing
UCL on the Uganda Securities Exchange, active · ISIN UG0000000014 (observed 2026-10-05)
Sector
Building materials (our classification from the stated principal activity)
Activity
Manufacture of clay building products from factories at Kajjansi and Kamonkoli.
Financial year ends
31 December

Overview

Year ended 31 December 2025 · annual report, signed / final · source

  • Revenue

    UGX 34.8 billion

    34,809,574 UGX thousands · p31

    +10.2% vs 2024

  • Operating profit / (loss)

    UGX 4.59 billion

    4,590,766 UGX thousands · p31

    Moved from loss to profit (FY2024: (2,765,645) UGX thousands)

  • Profit / (loss) for the year

    UGX 142 million

    141,749 UGX thousands · p31

    Moved from loss to profit (FY2024: (4,950,038) UGX thousands)

  • Total assets

    UGX 80.6 billion

    80,602,760 UGX thousands · p32

    +5.5% vs 2024

  • Total equity

    UGX 38.0 billion

    37,960,509 UGX thousands · p32

    −0.9% vs 2024

  • Cash from operations

    UGX 1.53 billion

    1,532,627 UGX thousands · p33

    −81.1% vs 2024

Large amounts are rounded for reading (UGX 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 UGX 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 — annual report, signed / final; reported for the year · source
  • FY2024 — annual report, signed / final; comparative in the FY2025 filing · source
  • FY2023 — audited financial statements, signed / final; comparative in the FY2024 filing · source

Income statement

Income statement, UGX thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filing
Revenue from contracts with customers 34,809,5741 31,601,8242 30,449,841
Cost of sales (19,823,340)3 (23,319,066)4 (21,765,458)
Gross profit 14,986,2345 8,282,7586 8,684,383
Other operating income 87,7027 298,0888 1,003,087
Selling and distribution expenses9 (320,520) (235,426) (294,307)
Administrative expenses (10,025,464) (10,736,864) (11,416,990)
Increase in impairment of financial assets (137,186) (374,201) (491,574)
Operating profit/(loss)10 4,590,76611 (2,765,645)12 (2,515,401)
Finance costs (3,925,044)13 (3,207,553)14 (1,825,838)
Profit/(loss) before tax15 665,72216 (5,973,198)17 (4,341,239)
Income tax (charge)/credit18 (523,973)19 1,023,16020 1,489,989
Profit/(loss) for the year21 141,74922 (4,950,038)23 (2,851,250)
Total comprehensive loss for the year, net of tax 141,749 (4,950,038) (2,851,250)
Notes and alternative reported figures (23)
  1. Published summary of audited statements dated 2026-04-07 prints 34,809 (millions, p1) for this line and year.
  2. Published summary of audited statements dated 2026-04-07 prints 31,602 (millions, p1) for this line and year.
  3. Published summary of audited statements dated 2026-04-07 prints (19,823) (millions, p1) for this line and year.
  4. Published summary of audited statements dated 2026-04-07 prints (23,319) (millions, p1) for this line and year.
  5. Published summary of audited statements dated 2026-04-07 prints 14,986 (millions, p1) for this line and year.
  6. Published summary of audited statements dated 2026-04-07 prints 8,283 (millions, p1) for this line and year.
  7. Published summary of audited statements dated 2026-04-07 prints 88 (millions, p1) for this line and year.
  8. Published summary of audited statements dated 2026-04-07 prints 298 (millions, p1) for this line and year.
  9. “Selling and distribution expenses” is an issuer-specific line, not mapped to a shared definition: Uganda Clays' income-statement line 'Selling and distribution expenses', kept as printed. The filings do not state that it matches the shared 'Distribution costs' concept, so it is not compared with other companies.
  10. Printed under different labels across filings: “Operating loss”; “Operating profit/(loss)”.
  11. Published summary of audited statements dated 2026-04-07 prints 4,591 (millions, p1) for this line and year.
  12. Published summary of audited statements dated 2026-04-07 prints (2,765) (millions, p1) for this line and year.
  13. Published summary of audited statements dated 2026-04-07 prints (3,925) (millions, p1) for this line and year.
  14. Published summary of audited statements dated 2026-04-07 prints (3,208) (millions, p1) for this line and year.
  15. Printed under different labels across filings: “Loss before tax”; “Profit/(loss) before tax”.
  16. Published summary of audited statements dated 2026-04-07 prints 666 (millions, p1) for this line and year.
  17. Published summary of audited statements dated 2026-04-07 prints (5,974) (millions, p1) for this line and year.
  18. Printed under different labels across filings: “Income tax (charge)/credit”; “Income tax credit”.
  19. Published summary of audited statements dated 2026-04-07 prints (524) (millions, p1) for this line and year.
  20. Published summary of audited statements dated 2026-04-07 prints 1,023 (millions, p1) for this line and year.
  21. Printed under different labels across filings: “Loss for the year”; “Profit/(loss) for the year”.
  22. Published summary of audited statements dated 2026-04-07 prints 142 (millions, p1) for this line and year.
  23. Published summary of audited statements dated 2026-04-07 prints (4,950) (millions, p1) for this line and year.

Balance sheet

Balance sheet, UGX thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filing
Property, plant and equipment 64,059,729 57,818,516 53,304,643
Intangible assets 52,734 2,679 6,790
Investment securities: non-current –1 927,828 2,000,021
Right-of-use asset 1,629,127 1,841,285 2,334,253
Non-current assets 65,741,5902 60,590,3083 57,645,707
Inventories 7,864,343 7,491,613 5,644,537
Trade and other receivables 6,264,639 7,328,447 12,130,328
Investment securities: current4 –5 36,334 135,703
Staff advances 177,514 96,258 123,483
Current tax recoverable –5 505,809 408,415
Cash and bank balances 554,674 332,467 753,329
Current assets 14,861,1706 15,790,9287 19,195,795
TOTAL ASSETS 80,602,7608 76,381,2369 76,841,502
Share capital 900,000 900,000 900,000
Share premium 9,766,028 9,766,028 9,766,028
Other components of equity 4,321,910 4,789,730 4,789,730
Retained earnings 22,972,571 22,830,822 27,780,860
Equity 37,960,50910 38,286,58011 43,236,618
Loan from related party12 23,576,910 17,179,652 17,421,361
Borrowed funds 2,740,426 –13 Not reported in this filing14
Deferred tax liability 1,720,122 1,855,687 2,885,762
Lease liabilities: non-current –13 36,826 71,649
Non-current liabilities 28,037,45815 19,072,16516 20,378,772
Loan from related party: current –17 2,952,909 –17
Trade and other payables 4,929,575 10,213,554 6,686,534
Contract liabilities 3,641,357 2,930,167 3,673,039
Current tax payable 171,283 –17 Not reported in this filing18
Provident fund payable 3,859,988 2,793,773 1,752,147
Borrowed funds 1,941,093 66,660 533,520
Lease liabilities: current 61,497 65,428 77,349
Current liabilities 14,604,79319 19,022,49120 13,226,112
TOTAL LIABILITIES21 42,642,251 38,094,656 33,604,884
TOTAL EQUITY AND LIABILITIES 80,602,7608 76,381,2369 76,841,502
Bank overdraft Not reported in this filing22 Not reported in this filing2223 503,523
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  3. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
  4. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (19)
  1. Published summary of audited statements dated 2026-04-07 prints 65,742 (millions, p1) for this line and year.
  2. Published summary of audited statements dated 2026-04-07 prints 60,590 (millions, p1) for this line and year.
  3. “Investment securities: current”: mapping to a shared definition is uncertain. Current investment securities mapped to current_investments, which for New Vision holds bank deposits.
  4. Published summary of audited statements dated 2026-04-07 prints 14,861 (millions, p1) for this line and year.
  5. Published summary of audited statements dated 2026-04-07 prints 15,791 (millions, p1) for this line and year.
  6. Published summary of audited statements dated 2026-04-07 prints 80,603 (millions, p1) for this line and year.
  7. Published summary of audited statements dated 2026-04-07 prints 76,381 (millions, p1) for this line and year.
  8. Published summary of audited statements dated 2026-04-07 prints 37,961 (millions, p1) for this line and year.
  9. Published summary of audited statements dated 2026-04-07 prints 38,287 (millions, p1) for this line and year.
  10. Printed under different labels across filings: “Loan from related party”; “Loan from related party: non-current”.
  11. Not reported in this filing: The FY2024 statement of financial position (p14) prints borrowed funds only under current liabilities.
  12. Published summary of audited statements dated 2026-04-07 prints 28,037 (millions, p1) for this line and year.
  13. Published summary of audited statements dated 2026-04-07 prints 19,072 (millions, p1) for this line and year.
  14. Not reported in this filing: The FY2024 statement of financial position (p14) prints current tax recoverable and no current tax payable line.
  15. Published summary of audited statements dated 2026-04-07 prints 14,605 (millions, p1) for this line and year.
  16. Published summary of audited statements dated 2026-04-07 prints 19,022 (millions, p1) for this line and year.
  17. Printed under different labels across filings: “TOTAL LIABILITIES”; “Total liabilities”.
  18. Not reported in this filing: The FY2025 statement of financial position (p32) prints no bank overdraft line for either year.
  19. Audited financial statements dated 2025-03-27 presents this line for this year: - (p14). Not shown in this column, which follows one filing's presentation.

Cash flow

Cash flow, UGX thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filing
Cash from operations 1,544,756 8,175,810 1,633,926
Interest paid on lease liabilities (12,129) (10,573) (8,053)
Tax paid –1 (74,848) (202,206)
Net cash generated from operating activities 1,532,6272 8,090,3893 1,423,667
Net cash used in investing activities (5,044,545)4 (7,360,606)5 (2,509,810)
Increase in cash and cash equivalents6 227,7257 81,05089 (1,111,233)
Net ECLs and foreign exchange differences on bank balances10 (5,518)11 1,61112 (9,469)
Cash and cash equivalent at start of year 332,46713 249,80614 1,370,508
At end of year 554,67415 332,46713 249,806
Purchase of property, plant and equipment, (5,981,290) (8,731,446) Not reported in this filing16
Net cash from/(used in) financing activities17 3,739,64318 (648,733)19 (25,090)
Proceeds from borrowed funds 6,000,000 1,400,000 1,000,000
Repayment of borrowed funds (2,220,825) (1,992,713) (555,807)
Payment of principal portion of lease liabilities (39,532) (56,020) (19,283)
Dividends paid to ordinary shareholders Not reported in this filing20 Not reported in this filing2021 (450,000)
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
Notes and alternative reported figures (20)
  1. Published summary of audited statements dated 2026-04-07 prints 1,533 (millions, p1) for this line and year.
  2. Published summary of audited statements dated 2026-04-07 prints 8,090 (millions, p1) for this line and year.
  3. Published summary of audited statements dated 2026-04-07 prints (5,045) (millions, p1) for this line and year.
  4. Published summary of audited statements dated 2026-04-07 prints (7,360) (millions, p1) for this line and year.
  5. Printed under different labels across filings: “Increase in cash and cash equivalents”; “Increase/(decrease) in cash and cash equivalents”.
  6. Published summary of audited statements dated 2026-04-07 prints 228 (millions, p1) for this line and year.
  7. Audited financial statements dated 2025-03-27 prints 81,051 (thousands, p16) for this line and year.
  8. Published summary of audited statements dated 2026-04-07 prints 81 (millions, p1) for this line and year.
  9. “Net ECLs and foreign exchange differences on bank balances” is an issuer-specific line, not mapped to a shared definition: Uganda Clays' single cash-flow line combining expected credit losses on bank balances with exchange differences, bridging the net change in cash to closing cash. No shared concept matches it and the issuer prints no split, so it stays issuer-native; it is not compared with other companies' exchange-rate effects.
  10. Published summary of audited statements dated 2026-04-07 prints (6) (millions, p1) for this line and year.
  11. Published summary of audited statements dated 2026-04-07 prints 1 (millions, p1) for this line and year.
  12. Published summary of audited statements dated 2026-04-07 prints 332 (millions, p1) for this line and year.
  13. Published summary of audited statements dated 2026-04-07 prints 250 (millions, p1) for this line and year.
  14. Published summary of audited statements dated 2026-04-07 prints 554 (millions, p1) for this line and year.
  15. Not reported in this filing: Not printed as a separate line: the FY2024 cash flow statement (p16) prints one combined line, 'Cash paid to purchase of Property, plant and equipment, intangible assets and Right of Use asset', (7,792,215) for 2023, which is broader than purchases of property, plant and equipment.
  16. Printed under different labels across filings: “Net cash from/(used in) financing activities”; “Net cash used in financing activities”.
  17. Published summary of audited statements dated 2026-04-07 prints 3,740 (millions, p1) for this line and year.
  18. Published summary of audited statements dated 2026-04-07 prints (649) (millions, p1) for this line and year.
  19. Not reported in this filing: The FY2025 cash flow statement (p33) prints no dividends paid line for either year.
  20. Audited financial statements dated 2025-03-27 presents this line for this year: - (p16). Not shown in this column, which follows one filing's presentation.

Per share and shares

Per share and shares. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filing
Earnings / (loss) per share (per share)21 0.16 (5.50) (3.17)
Profit / (loss) attributable to shareholders (UGX thousands)43 141,749 (4,950,038) (2,851,250)
Weighted average shares (shares)5 900,000 thousand 900,000 thousand 900,000 thousand
Shares in issue at year end (shares)6 900,000,000 900,000,000 900,000,000
Notes and alternative reported figures (6)
  1. Printed under different labels across filings: “Basic and diluted earnings/(loss) per share”; “Basic and diluted loss per share”.
  2. Earnings / (loss) per share: printed as “Basic and diluted earnings/(loss) per share”.
  3. Printed under different labels across filings: “Loss attributable to equity holders”; “Profit/(loss) attributable to equity holders”.
  4. Profit / (loss) attributable to shareholders: printed as “Profit/(loss) attributable to equity holders”.
  5. Weighted average shares: printed as “Weighted average number of ordinary shares”.
  6. Shares in issue at year end: printed as “ordinary shares”.

Segments

  • Year ended 31 Dec 2025: the issuer's segment table splits these lines differently from its income statement — Selling and distribution expenses: segment total (254,797), income statement (320,520); Administrative expenses: segment total (10,091,187), income statement (10,025,464). Combined, they agree with the income statement. Figures are shown as printed.
  • Annual report and audited financial statements, 31 December 2024 (p54) printed different year-2024 segment figures: Kajjansi factory increase in impairment losses 471,834 (this table: (257,701)); Kamonkoli factory increase in impairment losses 116,500 (this table: (116,500)); Total increase in impairment losses 588,334 (this table: (374,201)); Kajjansi factory administrative expenses (8,969,452) (this table: (8,006,917)); Total administrative expenses (11,699,399) (this table: (10,736,864)). In that document the segment note also split these lines differently from its own income statement; the combined operating costs agree in both documents. Not explained by the issuer; both are kept as printed.
Segment tables as printed in “Integrated Annual Report 2025 (financial statements for the year ended 31 December 2025)”

Segments are the issuer's own; they are not mapped to shared definitions or compared across companies. UGX thousands.

Year ended 2025-12-31 · p51
Line (as printed)Kajjansi factoryKamonkoli factoryTotal
Revenue from contracts with customers 24,645,682 10,163,892 34,809,574
Cost of sales (13,593,154) (6,230,186) (19,823,340)
Other operating income 86,849 853 87,702
Increase in impairment losses (110,021) (27,165) (137,186)
Selling and distribution expenses (177,980) (76,817) (254,797)
Administrative expenses (7,733,140) (2,358,047) (10,091,187)
Operating profit/(loss) 3,118,236 1,472,530 4,590,766
Finance costs (476,971) (3,448,073) (3,925,044)
Non-current liabilities (9,902,552) (18,134,906) (28,037,458)
Non-current assets 42,743,868 22,997,722 65,741,590
Current assets 10,662,264 4,198,906 14,861,170
Current liabilities (11,685,462) (2,919,331) (14,604,793)
Year ended 2024-12-31 · p51
Line (as printed)Kajjansi factoryKamonkoli factoryTotal
Revenue from contracts with customers 20,004,633 11,597,191 31,601,824
Gross profit 5,190,753 3,092,005 8,282,758
Other operating income 296,938 1,150 298,088
Increase in impairment losses (257,701) (116,500) (374,201)
Selling and distribution expenses (164,449) (70,977) (235,426)
Administrative expenses (8,006,917) (2,729,947) (10,736,864)
Finance costs (389,782) (2,817,771) (3,207,553)
Cost of sales 14,813,880) (8,505,186) (23,319,066)
Non-current liabilities (6,795,459) (12,276,706) (19,072,165)
Non-current assets 39,394,607 21,195,701 60,590,308
Current assets 11,366,109 4,424,819 15,790,928
Current liabilities (15,111,821) (3,910,670) (19,022,491)

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 No dividend proposed (subject to approval) the Board of Directors has proposed no dividend for the year ended 31 December 2025, in order to preserve cash and support ongoing operational recovery. This proposal is subject to approval by shareholders at the Annual General Meeting scheduled for 26th June 2026. no amount Summary statements, p1
31 Dec 2025 No dividend recommended The Directors don’t recommend the declaration of a dividend for the year. (2024: Nil) no amount Annual report, p28
31 Dec 2023 Dividends paid (cash flow statement) Dividends paid to ordinary shareholders (450,000) UGX thousands Audited financial statements, p16

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.

  • Integrated Annual Report 2025 (financial statements for the year ended 31 December 2025)

    Year ended 31 December 2025 · Annual report · signed / final

    Audit: Ernst & Young, unmodified opinion · signed

    Auditor's sign-off: Ernst & Young; engagement partner CPA Freda Kaheru Agaba (P0531), signature page p31

    Final status: Auditor's report signed by Ernst & Young and the partner, dated 07 April 2026 (p31); statement of financial position signed by two directors, approved 31st March 2026 (p32); checked on the page images.

    Document date
    7 Apr 2026
    Auditor's report
    7 Apr 2026
    Board approval
    31 Mar 2026
    Retrieved by us
    5 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · UGX thousands (printed “Shs'000”)
    • The statement of changes in equity (p33) prints the 2025 total comprehensive profit as 141,794 in both the retained-earnings and total columns. The income statement (p31) and the standalone audited statements' statement of changes in equity (document 6828f60a…, PDF p15) print 141,749. The p33 closing retained earnings, 22,972,571, equal the opening 22,830,822 plus 141,749, and agree with the statement of financial position (p32), so 141,794 is inconsistent within the issuer's own statement. The page shows 141,749 from the income statement; 141,794 is not imported. Kept as an issuer discrepancy for review.
    Technical details
    File
    58 pages, with a text layer
    SHA-256
    3be2f63b1ff76e2bec5027724bee6c98fc8fe5ed5551c9c8d0728ab3a97c4c49
    Note
    Independent auditor's report (Ernst & Young): opinion paragraph on p29, signature dated 07 April 2026 on p31. No emphasis-of-matter or going-concern paragraph found in the text layer.
    Issuer copy
    retrieved 2026-10-05T19:11:59Z · found via https://ugandaclays.co.ug/publications-articles/

  • Extract from the audited financial statements for the year ended 31st December 2025 (summary financial statements with auditor's report on the summary)

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

    Audit: Ernst & Young, unmodified opinion

    Document date
    7 Apr 2026
    Posted by the exchange
    8 Apr 2026
    Auditor's report
    date not recorded
    Board approval
    31 Mar 2026
    Retrieved by us
    5 Oct 2026 (not a publication date)
    Used for
    not a column source (supplementary or comparison only)
    Basis
    company statements · UGX millions (printed “Ushs 'M”)
    • Printed in Ushs millions; the full statements are in thousands. Cross-document comparisons treat differences under UGX 1 million as printed precision, and say whether the summary figure is rounded or truncated (several are truncated).
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    9fe840046cd1352bcd21981c4eaae44f392c193087ff943ba4a21bb8790f129a
    Exchange copy
    retrieved 2026-10-05T19:12:09Z · found via https://use.or.ug/news/summary-audited-financial-statements-for-the-year-ended-31st-december-2025-uganda-clays-limited

  • Annual report and audited financial statements, 31 December 2025

    Year ended 31 December 2025 · Audited financial statements · signed / final

    Audit: Ernst & Young, unmodified opinion · signed

    Auditor's sign-off: Ernst & Young; engagement partner CPA Freda Kaheru Agaba (P0531), signature page p12 (page image)

    Final status: Auditor's report signed (firm and partner) and dated on p12; statement of financial position signed by two directors with the approval date written in by hand on p14 (checked on the page images).

    Document date
    31 Mar 2026
    Auditor's report
    7 Apr 2026
    Board approval
    31 Mar 2026
    Retrieved by us
    5 Oct 2026 (not a publication date)
    Used for
    not a column source (supplementary or comparison only)
    Basis
    company statements · UGX thousands (printed “Shs'000”)
    Technical details
    File
    54 pages, with a text layer
    SHA-256
    6828f60a9283d087b39bf1b3efa1888db8c2f7fe3b5a3c683ad911b575439598
    Note
    Pages 6-12 and 14 are page images without a text layer. They were rendered at 200 dpi, read with OCR, and the transcribed figures were compared with the images by the transcriber (not an independent review). The balance sheet (p14) and the audit sign-off (pp. 8, 12) were transcribed; the other scanned pages are available but not transcribed.
    Issuer copy
    retrieved 2026-10-05T19:11:52Z · found via https://ugandaclays.co.ug/publications-articles/

  • Annual report and audited financial statements, 31 December 2024

    Year ended 31 December 2024 · Audited financial statements · signed / final

    Audit: Ernst & Young, unmodified opinion · signed

    Auditor's sign-off: Ernst & Young; engagement partner CPA Freda Kaheru Agaba (P0531), signature page p12 (page image)

    Final status: Auditor's report signed (firm and partner) and dated on p12; statement of financial position signed by two directors with the approval date written in by hand on p14 (checked on the page images).

    Document date
    27 Mar 2025
    Auditor's report
    28 Mar 2025
    Board approval
    27 Mar 2025
    Retrieved by us
    5 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    company statements · UGX thousands (printed “Shs'000”)
    Technical details
    File
    55 pages, with a text layer
    SHA-256
    08b4eebb91a08e18573fdc300069c6c136406a58f8e5587cb8f67abe3a556cca
    Note
    Pages 6-12 and 14 are page images without a text layer. They were rendered at 200 dpi, read with OCR, and the transcribed figures were compared with the images by the transcriber (not an independent review). The balance sheet (p14) and the audit sign-off (pp. 8, 12) were transcribed; the other scanned pages are available but not transcribed.
    Issuer copy
    retrieved 2026-10-05T19:11:55Z · found via https://ugandaclays.co.ug/publications-articles/

Data notes

  • Retained earnings — OCR read '22.830,822'; the page image shows '22,830,822'. OCR read a full stop for the thousands comma; the page image shows 22,830,822. (Annual report and audited financial statements, 31 December 2025, p14)

Review status: every figure has been checked against its cited source page in an AI-assisted source verification (6 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.

Uganda country page · Company methodology and coverage