BlueLife Balance Sheet

Financials in millions MUR. Fiscal year is July - June.

Millions MUR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	-	193.53	339.46	188.82	109.23	94.98
Cash & Short-Term Investments	-	193.53	339.46	188.82	109.23	94.98
Cash Growth	-	-42.99%	79.78%	72.86%	15.01%	127.41%
Accounts Receivable	-	197.43	270.88	96.64	47.8	15.55
Other Receivables	-	126.98	108.94	90.26	39.02	27.91
Receivables	-	324.41	379.82	186.9	86.82	43.46
Inventory	-	388.26	300.68	368.68	502.54	499.25
Prepaid Expenses	-	35.45	9.05	33.78	11.13	6.08
Other Current Assets	1,291	-	-	-	31.06	579.95
Total Current Assets	1,291	941.65	1,029	778.18	740.78	1,224
Property, Plant & Equipment	1,313	1,315	1,333	1,184	964.01	1,016
Other Intangible Assets	0.58	0.77	0.49	0.83	0.61	1.25
Long-Term Deferred Tax Assets	6.03	6.03	6.15	11.08	9.32	18.44
Other Long-Term Assets	1,889	1,858	1,827	1,701	1,666	1,311
Total Assets	4,499	4,122	4,196	3,675	3,380	3,570
Accounts Payable	-	54.76	25.06	29.97	46.4	51.39
Accrued Expenses	-	208.93	237.7	222.21	47.05	40.01
Short-Term Debt	-	193.08	307.42	352.67	326.18	398.06
Current Portion of Long-Term Debt	-	82.53	60.27	43.1	42.56	183.31
Current Portion of Leases	-	4.17	5.1	4.4	1.93	1.88
Current Income Taxes Payable	-	-	1.17	9.39	6.32	-
Other Current Liabilities	1,016	171.9	362.11	48.77	88.95	481.04
Total Current Liabilities	1,016	715.36	998.83	710.52	559.39	1,156
Long-Term Debt	690.9	616.46	570.2	568.34	601.28	312.19
Long-Term Leases	-	11.76	16.07	19.69	8.15	2.68
Long-Term Unearned Revenue	-	56.97	55.78	38.98	-	-
Pension & Post-Retirement Benefits	-	18.71	15.96	11.26	13.82	10.05
Long-Term Deferred Tax Liabilities	-	14.43	6.8	3.99	2.6	0.93
Total Liabilities	1,707	1,434	1,664	1,353	1,185	1,482
Common Stock	2,773	1,966	1,966	1,966	3,770	3,770
Retained Earnings	-	396.36	246.5	104.89	-1,754	-1,791
Comprehensive Income & Other	-	307.29	301.68	219.25	155.06	97.71
Total Common Equity	2,773	2,670	2,514	2,290	2,172	2,077
Minority Interest	19.92	18.72	17.84	32.3	23.59	11.35
Shareholders' Equity	2,793	2,688	2,532	2,322	2,195	2,088
Total Liabilities & Equity	4,499	4,122	4,196	3,675	3,380	3,570
Total Debt	690.9	907.99	959.06	988.21	980.1	898.1
Net Cash (Debt)	-690.9	-714.47	-619.6	-799.39	-870.87	-803.13
Net Cash Per Share	-0.60	-0.62	-0.54	-0.69	-0.75	-0.70
Filing Date Shares Outstanding	1,155	1,155	1,155	1,155	1,155	1,155
Total Common Shares Outstanding	1,155	1,155	1,155	1,155	1,155	1,155
Working Capital	274.79	226.29	30.19	67.65	181.39	68.04
Book Value Per Share	2.40	2.31	2.18	1.98	1.88	1.80
Tangible Book Value	2,772	2,669	2,514	2,289	2,171	2,076
Tangible Book Value Per Share	2.40	2.31	2.18	1.98	1.88	1.80
Land	-	1,273	1,246	1,186	960.54	1,022
Machinery	-	95.86	73.85	51.51	33.81	119.62
Construction In Progress	-	18.95	51.47	10.23	8.96	0.73

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.