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UNIMED
On this page
Company details
- Legal name
- Unité de Fabrication de Médicaments (UNIMED) SA
- Listing
- UMED on the Bourse de Tunis, active · ISIN TN0007720014 (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
- Qualified audit opinion. FY2025: The auditor gives a qualified ('except for') opinion: apart from the matters it names, the statements are presented fairly. Details below.
- Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
- Auditor's emphasis of matter. Observation: attention is drawn to note VII: a tax audit of UNIMED SA for 1 January 2020 to 31 December 2023 resulted in a notified additional tax assessment of 5,086,434 DT (including 2,205,456 DT of penalties) and a loss of VAT credit of 362,530 DT; a provision of 4,312,612 DT is recorded; the procedures are ongoing and the outcome cannot be reliably determined.
Full wording and sources
Auditor's report, year to 2025-12-31: qualified opinion ('except for')
The auditor gives a qualified ('except for') opinion: apart from the matters it names, the statements are presented fairly. Figures are shown as printed; those affected by the named matters may be misstated. Fondement de l'opinion avec réserves: (1) the parent UNIMED SA holds 17.51% of PROMOCHIMICA (gross carrying amount 7,762,600 DT, impairment provision 5,821,950 DT at 31 December 2025) and a current-account advance of 1,054,215 DT with no provision; PROMOCHIMICA has not closed its accounts since 2017, and the auditors cannot determine whether the provision on the shares is sufficient or whether the advance needs a provision; (2) not all replies to the auditors' confirmation letters to banks and to the company's lawyers were received; alternative procedures were applied, but the missing replies may require further work (PDF pp33-34).
Source: AVIS DES SOCIÉTÉS — ETATS FINANCIERS — Unité de Fabrication de Médicaments-UNIMED- (états financiers consolidés arrêtés au 31 décembre 2025), p33 (dated 2026-05-18)
Audited financial statements for 2025: final status not established
The commissaires aux comptes' 'Rapport sur l'audit des états financiers consolidés' (PDF pp33-37) gives a QUALIFIED opinion ('Opinion avec réserves'), dated 'Tunis, le 18 mai 2026' (p33), and closes with the typeset firm and partner names 'Conseil Audit Formation / Abir Matmti' and 'Société Général Audit / Ahmed Ayadi' with no visible signature or stamp (name_printed_unsigned; p37, page image). No board approval date is printed; p1 says the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire'.
Source: AVIS DES SOCIÉTÉS — ETATS FINANCIERS — Unité de Fabrication de Médicaments-UNIMED- (états financiers consolidés arrêtés au 31 décembre 2025) (dated 2026-05-18)
Auditor's emphasis of matter
Observation: attention is drawn to note VII: a tax audit of UNIMED SA for 1 January 2020 to 31 December 2023 resulted in a notified additional tax assessment of 5,086,434 DT (including 2,205,456 DT of penalties) and a loss of VAT credit of 362,530 DT; a provision of 4,312,612 DT is recorded; the procedures are ongoing and the outcome cannot be reliably determined. 'Notre opinion n'est pas modifiée à l'égard de ce point.' (PDF p35)
Source: AVIS DES SOCIÉTÉS — ETATS FINANCIERS — Unité de Fabrication de Médicaments-UNIMED- (états financiers consolidés arrêtés au 31 décembre 2025) (dated 2026-05-18)
-
Revenue
TND 149 million
148,911,525 TND units · p4
+0.8% vs 2024
-
Operating profit / (loss)
TND 31.5 million
31,483,824 TND units · p4
−5.4% vs 2024
-
Profit / (loss) for the year
TND 18.6 million
18,600,980 TND units · p4
−4.0% vs 2024
-
Total assets
TND 201 million
200,576,871 TND units · p2
−7.3% vs 2024
-
Total equity
TND 117 million
116,541,995 TND units · p3
+0.3% vs 2024
-
Cash from operations
TND 22.5 million
22,515,108 TND units · p5
−10.6% 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
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Revenus | 148,911,525 | 147,675,996 |
| Autres produits d'exploitation | 111,147 | 195,515 |
| Total des produits d'exploitation1 | 149,022,672 | 147,871,511 |
| Variation des stocks des produits finis & encours2 | (868,669) | (3,066,564) |
| Achats d’approvisionnements consommés3 | (59,655,561) | (61,740,698) |
| Charges de personnel | (21,185,360) | (20,867,228) |
| Dotations aux amortissements et aux provisions4 | (22,520,463) | (16,563,281) |
| Autres charges d'exploitation | (13,308,795) | (12,337,512) |
| Total des charges d'exploitation5 | (117,538,848) | (114,575,283) |
| Résultat d'exploitation | 31,483,824 | 33,296,228 |
| Charges financières nettes6 | (6,339,225) | (6,719,008) |
| Produits des placements7 | 854,733 | 324,221 |
| Autres gains ordinaires8 | 206,112 | 394,817 |
| Autres pertes ordinaires9 | (211,022) | (326,249) |
| Résultat des activités ordinaires avant impôt | 25,994,422 | 26,970,009 |
| Impôt sur les sociétés | (7,393,442) | (7,598,019) |
| Résultat Consolidé | 18,600,980 | 19,371,990 |
Notes and alternative reported figures (9)
- “Total des produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of operating income.
- “Variation des stocks des produits finis & encours” is an issuer-specific line, not mapped to a shared definition: Change in finished goods and work in progress.
- “Achats d’approvisionnements consommés” is an issuer-specific line, not mapped to a shared definition: Purchases of supplies consumed (note IV.3).
- “Dotations aux amortissements et aux provisions” is an issuer-specific line, not mapped to a shared definition: Depreciation, amortisation and provisions (note IV.5).
- “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of operating charges (printed negative).
- “Charges financières nettes”: mapping to a shared definition is uncertain. Printed 'Charges financières nettes' (net financial charges).
- “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Income from investments.
- “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary gains (note IV.8).
- “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary losses (note IV.9).
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| III.1 | 4,438,121 | 3,236,715 |
| III.2 | 75,525,049 | 79,705,610 |
| III.31 | 2,355,640 | 4,035,512 |
| Total des actifs immobilisés2 | 82,318,810 | 86,977,837 |
| Autres actifs non courants3 | 130,005 | 220,220 |
| Total des actifs non courants | 82,448,815 | 87,198,057 |
| III.4 | 46,451,609 | 47,643,599 |
| III.54 | 36,667,963 | 36,653,652 |
| III.65 | 26,042,158 | 23,770,359 |
| Liquidités et équivalents de liquidités | 8,966,326 | 21,011,837 |
| Total des actifs courants | 118,128,056 | 129,079,447 |
| Total des actifs | 200,576,871 | 216,277,504 |
| Capital social | 32,000,000 | 32,000,000 |
| Réserves6 | 48,150,025 | 48,150,025 |
| Autres capitaux propres7 | 1,394 | 26,476 |
| Résultats reportés | 17,789,596 | 16,657,606 |
| Capitaux propres avant résultat8 | 97,941,015 | 96,834,107 |
| Résultat de l'exercice9 | 18,600,980 | 19,371,990 |
| Total des capitaux propres avant affectation | 116,541,995 | 116,206,097 |
| Emprunts | 17,593,992 | 24,911,247 |
| Autres passifs non courants10 | 9,617,094 | 4,309,007 |
| Total des passifs non courants | 27,211,086 | 29,220,254 |
| Fournisseurs et comptes rattachés11 | 9,710,474 | 22,285,458 |
| Autres passifs courants12 | 19,146,658 | 17,732,495 |
| Autres passifs financiers13 | 25,156,032 | 26,965,328 |
| Concours bancaires | 2,810,626 | 3,867,872 |
| Total des passifs courants | 56,823,790 | 70,851,153 |
| Total des passifs | 84,034,876 | 100,071,407 |
| Total des capitaux propres et passifs | 200,576,871 | 216,277,504 |
Notes and alternative reported figures (13)
- “III.3” is an issuer-specific line, not mapped to a shared definition: Financial fixed assets net of provisions (note III.3).
- “Total des actifs immobilisés” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of fixed assets.
- “Autres actifs non courants” is an issuer-specific line, not mapped to a shared definition: Other non-current assets.
- “III.5”: mapping to a shared definition is uncertain. Clients et comptes rattachés (trade receivables) net of provisions; other current assets are printed on a separate line.
- “III.6” is an issuer-specific line, not mapped to a shared definition: Other current assets net of provisions (note III.6).
- “Réserves” is an issuer-specific line, not mapped to a shared definition: Reserves (legal, statutory, free, revaluation, special reinvestment).
- “Autres capitaux propres” is an issuer-specific line, not mapped to a shared definition: Other equity (investment grants).
- “Capitaux propres avant résultat” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of equity before the year's result.
- “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: Consolidated result for the year within equity.
- “Autres passifs non courants” is an issuer-specific line, not mapped to a shared definition: Other non-current liabilities (note III.10).
- “Fournisseurs et comptes rattachés”: mapping to a shared definition is uncertain. Trade payables; other current liabilities are printed separately.
- “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Other current liabilities (note III.12).
- “Autres passifs financiers” is an issuer-specific line, not mapped to a shared definition: Other current financial liabilities (note III.13).
Cash flow
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Flux de trésorerie provenant de l'exploitation | 22,515,108 | 25,194,579 |
| Décaissements pour Acqu. d’Imm. Corp & Incorp.1 | (6,521,865) | (14,617,135) |
| Encaissements suite à la Cession d’Imm. Corp. & Incorp.2 | 170,802 | –3 |
| Décaissements pour des Dépôts et cautionnements4 | (348,335) | (43,655) |
| Capitalisation des amortissements (Recherches et Développements)5 | 310,070 | 340,451 |
| Flux de trésorerie affectés à l'investissement | (6,389,328) | (14,320,339) |
| Dividendes & autres distributions | (18,238,192) | –6 |
| Encaissements d'emprunts | 59,018,660 | 79,419,675 |
| Remboursement d’emprunts | (67,894,513) | (72,668,899) |
| V.3 | (27,114,045) | 6,750,776 |
| Variation de trésorerie | (10,988,265) | 17,625,016 |
| Trésorerie au début de l'exercice | 17,143,965 | (481,051) |
| Trésorerie à la clôture de l'exercice | 6,155,700 | 17,143,965 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (4)
- “Décaissements pour Acqu. d’Imm. Corp & Incorp.”: mapping to a shared definition is uncertain. Payments for property, plant and equipment and intangible assets together.
- “Encaissements suite à la Cession d’Imm. Corp. & Incorp.”: mapping to a shared definition is uncertain. Proceeds from disposals of property, plant and equipment and intangible assets; 2024 printed '-'.
- “Décaissements pour des Dépôts et cautionnements” is an issuer-specific line, not mapped to a shared definition: Investing activities: deposits and guarantees paid.
- “Capitalisation des amortissements (Recherches et Développements)” is an issuer-specific line, not mapped to a shared definition: Investing activities: capitalised amortisation (research and development), as printed.
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.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Dividendes & autres distributions |
(18,238,192) | TND units | Audited financial statements, p5 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividendes & autres distributions |
0printed “–”, read as nil | 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 — Unité de Fabrication de Médicaments-UNIMED- (états financiers consolidés arrêtés au 31 décembre 2025)
Year ended 31 December 2025 · Audited financial statements · final status not established
Audit: Conseil Audit Formation (Abir Matmti); Société Général Audit (Ahmed Ayadi), qualified opinion
Auditor's sign-off: Conseil Audit Formation, Abir Matmti; Société Général Audit, Ahmed Ayadi (typeset names, unsigned)
Final status: The commissaires aux comptes' 'Rapport sur l'audit des états financiers consolidés' (PDF pp33-37) gives a QUALIFIED opinion ('Opinion avec réserves'), dated 'Tunis, le 18 mai 2026' (p33), and closes with the typeset firm and partner names 'Conseil Audit Formation / Abir Matmti' and 'Société Général Audit / Ahmed Ayadi' with no visible signature or stamp (name_printed_unsigned; p37, page image). No board approval date is printed; p1 says the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire'.
- Document date
- 18 May 2026
- Auditor's report
- 18 May 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
- consolidated statements · TND units (printed “(Exprimé en Dinar Tunisien)”)
- Fondement de l'opinion avec réserves: (1) the parent UNIMED SA holds 17.51% of PROMOCHIMICA (gross carrying amount 7,762,600 DT, impairment provision 5,821,950 DT at 31 December 2025) and a current-account advance of 1,054,215 DT with no provision; PROMOCHIMICA has not closed its accounts since 2017, and the auditors cannot determine whether the provision on the shares is sufficient or whether the advance needs a provision; (2) not all replies to the auditors' confirmation letters to banks and to the company's lawyers were received; alternative procedures were applied, but the missing replies may require further work (PDF pp33-34).
- Key audit matter: valuation of inventories (net 46,451,609 DT; provision 7,366,173 DT) (p34). Asset lines are printed gross with amortisation/provisions deducted and the net amount on a row labelled only by the note reference (III.1-III.6); the net rows are read. Cash at the end of the year in the cash-flow statement (6,155,700) equals liquidités (8,966,326) less concours bancaires (2,810,626) (pp2-3, p5).
- Earnings per share is not printed in the consolidated statements. Dividends of 18,240,000 DT for 2024 were decided by the AGO of 1 August 2025 (statement of changes in equity note, p16).
Technical details
- File
- 37 pages, with a text layer
- SHA-256
fa301abbeff6efe6c87c15bdb66cfa6d09359f5455b42c18b1c1f1684377f2a9- Entity as printed
- Unité de Fabrication de Médicaments-UNIMED-, Siège Social : BP 38, ZI Kalaa Kébira – 4060, Sousse (Groupe UNIMED; société mère UNIMED SA)
- Exchange copy
- retrieved 2026-10-08T18:07:19Z
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) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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