Review pending. 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 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
United Bus Service
On this page
Company details
- Legal name
- United Bus Service Limited
- 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
- 30 June
Overview
Year ended 30 June 2026 · 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 FY to 30 Jun 2026 figures come from it.
Full wording and sources
Published summary of audited statements for 2026: final status not established
Condensed audited financial statements issued by United Bus Service Limited 'By order of the Board' (M S E Haji Adam FCCA, Secretary, 30-Sep-2026, typeset; PDF p2, page image), pursuant to rule 8(2)(m) of the Securities (Disclosure Obligations of Reporting Issuers) Rules 2007 and DEM rule 18. The notes state that 'The condensed financial statements are audited by ECOVIS (MAURITIUS)', but no auditor's report is printed and no audit opinion, audit report date or board approval date is shown.
Source: United Bus Service Limited Condensed Audited Financial Statements for the year ended 30 June 2026 (dated 2026-09-30)
2026, 2025: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The condensed financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRSs).' (Notes, p2). The summary does not say from which full statements it is extracted. No auditor's report on the summary is printed; the summary states that 'The condensed financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRSs).' (Notes, p2) and that 'The Board of Directors accepts the full responsibility for the accuracy of the information contained in this report' (p2). Condensed statements of financial position, profit or loss and other comprehensive income, cash flows (p1) and changes in equity (p2), Group and Company. Assets and liabilities are condensed to current and non-current lines; no total-equity or total-liabilities line on the statement of financial position; the expenses between operating revenue and operating (loss)/profit are not printed; cash flows print section totals only.
Source: United Bus Service Limited Condensed Audited Financial Statements for the year ended 30 June 2026 (dated 2026-09-30)
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Revenue
MUR 902 million
902,131 MUR thousands · p1
−1.7% vs 2025
-
Operating profit / (loss)
−MUR 48.0 million
(48,003) MUR thousands · p1
Moved from profit to loss (FY to 30 Jun 2025: 22,168 MUR thousands)
-
Profit / (loss) for the year
−MUR 41.6 million
(41,632) MUR thousands · p1
Moved from profit to loss (FY to 30 Jun 2025: 18,328 MUR thousands)
-
Total assets
MUR 1.82 billion
1,822,265 MUR thousands · p1
−0.1% vs 2025
-
Total equity
MUR 850 million
850,258 MUR thousands · p2
−5.3% vs 2025
-
Cash from operations
MUR 92.1 million
92,127 MUR thousands · p1
−45.2% vs 2025
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
- FY to 30 Jun 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY to 30 Jun 2025 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2026 filing · source
- 2026, 2025: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The condensed financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRSs).' (Notes, p2). The summary does not say from which full statements it is extracted. No auditor's report on the summary is printed; the summary states that 'The condensed financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRSs).' (Notes, p2) and that 'The Board of Directors accepts the full responsibility for the accuracy of the information contained in this report' (p2). Condensed statements of financial position, profit or loss and other comprehensive income, cash flows (p1) and changes in equity (p2), Group and Company. Assets and liabilities are condensed to current and non-current lines; no total-equity or total-liabilities line on the statement of financial position; the expenses between operating revenue and operating (loss)/profit are not printed; cash flows print section totals only.
Income statement
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Operating revenue | 902,131 | 917,393 |
| Operating (loss)/profit | (48,003) | 22,168 |
| Other income1 | 32,599 | 17,597 |
| Finance costs | (8,939) | (6,599) |
| (Loss)/profit before tax | (24,343) | 33,166 |
| Tax expense | (17,289) | (14,838) |
| (Loss)/profit for the year, attributable to owners of the company | (41,632) | 18,328 |
| Total other comprehensive (loss)/income for the year, net of income tax | (1,522) | 127,215 |
| Total comprehensive (loss)/income for the year | (43,154) | 145,543 |
| Non-Controlling interest2 | (712) | 2,431 |
Notes and alternative reported figures (2)
- “Other income” is an issuer-specific line, not mapped to a shared definition: Printed below operating (loss)/profit and above finance costs.
- “Non-Controlling interest” is an issuer-specific line, not mapped to a shared definition: Attribution of profit for the year.
Balance sheet
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Non-current assets | 1,360,311 | 1,404,900 |
| Current assets | 461,954 | 418,653 |
| Total assets | 1,822,265 | 1,823,553 |
| Equity attributtable to owners of the Company | 661,356 | 703,798 |
| Non Controling interest | 188,902 | 194,114 |
| Non-current liabilities | 689,541 | 659,597 |
| Current liabilities | 282,466 | 266,044 |
| Total equity and liabilities | 1,822,265 | 1,823,553 |
| At 30 June 20261 | 850,258 | 897,912 |
Notes and alternative reported figures (1)
- Printed under different labels across filings: “At 30 June 2025”; “At 30 June 2026”.
Cash flow
| Line (as printed) | FY to 30 Jun 2026Published summary of audited statements (summary)reported for the year | FY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitations |
|---|---|---|
| Net cash generated from operating activities | 92,127 | 168,229 |
| Net cash (used in)/generated from investing activities | (72,276) | (187,492) |
| Net cash (used in)/generated from financing activities | (4,705) | 22,825 |
| Net increase in cash and cash equivalents | 15,146 | 3,562 |
| Cash and cash equivalents at 1 July | (2,832) | (6,394) |
| Cash and cash equivalents at 30 June | 12,314 | (2,832) |
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 |
|---|---|---|---|---|---|
| 30 Jun 2026 | Dividend declared per share, as printed in a statement | Dividend per share ( Rs/Cs)Printed 'Dividend per share ( Rs/Cs)'; whether declared or paid is not stated. The 2025 statement of changes in equity prints a dividend of (4,969) thousand against 4,969 thousand shares (p2). |
– reading unresolved | MUR per share | Summary statements, p1 |
| 30 Jun 2025 | Dividend declared per share, as printed in a statement | Dividend per share ( Rs/Cs)Printed 'Dividend per share ( Rs/Cs)'; whether declared or paid is not stated. The 2025 statement of changes in equity prints a dividend of (4,969) thousand against 4,969 thousand shares (p2). |
1.00 | MUR per share | Summary statements, p1 |
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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United Bus Service Limited Condensed Audited Financial Statements for the year ended 30 June 2026
Year ended 30 June 2026 · Published summary of audited statements (summary) · final status not established
Audit: ECOVIS (MAURITIUS) (named in the notes; no report printed) (named); no auditor's opinion on the full statements in this document
Final status: Condensed audited financial statements issued by United Bus Service Limited 'By order of the Board' (M S E Haji Adam FCCA, Secretary, 30-Sep-2026, typeset; PDF p2, page image), pursuant to rule 8(2)(m) of the Securities (Disclosure Obligations of Reporting Issuers) Rules 2007 and DEM rule 18. The notes state that 'The condensed financial statements are audited by ECOVIS (MAURITIUS)', but no auditor's report is printed and no audit opinion, audit report date or board approval date is shown.
- Document date
- 30 Sep 2026
- Published
- 30 Sep 2026
- Auditor's report
- date not recorded
- Board approval
- date not recorded
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY to 30 Jun 2026, FY to 30 Jun 2025
- Basis
- consolidated statements · MUR thousands (printed “Rs '000”)
- Earnings per share (8.38) (2025: 3.69) Rs/Cs (p1) equals the Group profit for the year including the non-controlling interest, (41,632) (2025: 18,328) thousand, divided by 4,969 thousand shares, not the profit attributable to Equity Shareholders, (40,920) (2025: 15,897) thousand, which gives about (8.24) (2025: 3.20). Kept as printed (checked on the page render).
- Comparative figures 'have been regrouped, where necessary, to conform to the current year's presentation' (Notes, p2); no column is headed restated.
- The profit line is labelled '(Loss)/profit for the year, attributable to owners of the company' but carries the whole Group profit (owners (40,920) plus non-controlling interest (712) = (41,632)). Cash and cash equivalents in the statement of cash flows are negative at 1 July 2025 ((2,832)) and 1 July 2024 ((6,394)), net of bank overdrafts; no cash line is printed on the condensed statement of financial position.
- No auditor's report on the summary is printed; the summary states that 'The condensed financial statements are audited by ECOVIS (MAURITIUS) and have been prepared in accordance with International Financial Reporting Standards (IFRSs).' (Notes, p2) and that 'The Board of Directors accepts the full responsibility for the accuracy of the information contained in this report' (p2).
- Condensed statements of financial position, profit or loss and other comprehensive income, cash flows (p1) and changes in equity (p2), Group and Company. Assets and liabilities are condensed to current and non-current lines; no total-equity or total-liabilities line on the statement of financial position; the expenses between operating revenue and operating (loss)/profit are not printed; cash flows print section totals only.
Technical details
- File
- 2 pages, with a text layer
- SHA-256
f0c79ccfb221c8b724f61344fce216b61160aaedc3e17fbd6e89cbb58a2c10b8- Entity as printed
- UNITED BUS SERVICE LIMITED
- Exchange copy
- retrieved 2026-10-08T18:35:23Z
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) (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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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.