CIEL Limited 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	18,228	16,264	13,541	11,709	12,702	9,931
Short-Term Investments	-	2,973	2,623	3,389	2,160	2,471
Cash & Short-Term Investments	18,228	19,237	16,164	15,098	14,861	12,402
Cash Growth	43.35%	19.01%	7.06%	1.59%	19.83%	22.91%
Accounts Receivable	-	15,268	13,032	14,891	17,197	15,393
Other Receivables	-	1,613	1,504	708.88	992.02	976.1
Receivables	-	16,882	14,537	15,600	18,189	16,369
Inventory	-	5,306	4,816	4,899	5,131	3,745
Prepaid Expenses	-	893.41	653.09	545.51	517.77	246.97
Other Current Assets	1,960	815.16	786.65	2,438	3,097	3,667
Total Current Assets	20,188	43,133	36,956	38,581	41,796	36,429
Property, Plant & Equipment	-	36,056	32,320	31,035	28,594	26,031
Long-Term Investments	-	12,103	14,129	10,122	11,067	10,176
Goodwill	-	1,506	1,289	1,266	1,257	1,276
Other Intangible Assets	-	282.36	225.73	138.71	123.25	190.81
Long-Term Accounts Receivable	-	14,871	16,753	12,838	11,284	6,810
Long-Term Deferred Tax Assets	-	362.94	148.3	370.97	350.72	419.36
Long-Term Deferred Charges	-	-	-	-	3.29	1.84
Other Long-Term Assets	98,263	5,449	4,011	3,692	3,679	2,774
Total Assets	118,451	113,779	105,846	98,058	98,171	84,126
Accounts Payable	-	2,777	4,848	4,472	3,521	2,439
Accrued Expenses	-	1,510	1,727	1,162	1,403	1,021
Short-Term Debt	-	3,501	2,637	2,704	4,828	2,244
Current Portion of Long-Term Debt	-	5,471	7,937	4,930	6,935	6,345
Current Portion of Leases	-	265.09	205.47	181.47	258.05	250.66
Current Income Taxes Payable	-	345.61	146.63	244.39	110.17	60.89
Current Unearned Revenue	-	178.64	157.72	-	-	4.66
Other Current Liabilities	16,744	44,630	38,765	37,671	38,462	33,119
Total Current Liabilities	16,744	58,677	56,425	51,364	55,517	45,483
Long-Term Debt	22,048	12,433	9,040	10,196	10,076	11,107
Long-Term Leases	-	3,580	3,279	3,235	3,206	3,015
Long-Term Unearned Revenue	-	72.87	265.15	82.35	85.84	90.5
Pension & Post-Retirement Benefits	-	861.3	942.78	797.43	692.49	726.01
Long-Term Deferred Tax Liabilities	-	2,576	2,108	2,216	1,842	1,360
Other Long-Term Liabilities	42,943	142.76	69.77	120.01	368.07	160.13
Total Liabilities	81,735	78,343	72,129	68,012	71,788	61,941
Common Stock	21,906	5,173	5,141	5,141	5,141	5,141
Retained Earnings	-	9,578	8,304	6,229	4,294	3,160
Treasury Stock	-	-	-3.34	-14.46	-14.46	-14.62
Comprehensive Income & Other	2,031	8,455	9,750	9,540	8,295	6,645
Total Common Equity	23,937	23,206	23,192	20,895	17,715	14,931
Minority Interest	12,778	12,229	10,525	9,152	8,668	7,254
Shareholders' Equity	36,716	35,436	33,717	30,047	26,383	22,185
Total Liabilities & Equity	118,451	113,779	105,846	98,058	98,171	84,126
Total Debt	22,048	25,250	23,099	21,246	25,303	22,961
Net Cash (Debt)	-3,819	-6,013	-6,935	-6,148	-10,441	-10,559
Net Cash Per Share	-2.25	-3.55	-4.10	-3.64	-6.19	-6.26
Filing Date Shares Outstanding	1,697	1,697	1,690	1,688	1,688	1,687
Total Common Shares Outstanding	1,697	1,697	1,690	1,688	1,688	1,687
Working Capital	3,444	-15,543	-19,468	-12,783	-13,721	-9,054
Book Value Per Share	14.10	13.67	13.73	12.38	10.50	8.85
Tangible Book Value	23,937	21,418	21,678	19,490	16,335	13,464
Tangible Book Value Per Share	14.10	12.62	12.83	11.55	9.68	7.98
Land	-	28,490	26,558	25,638	23,722	21,829
Buildings	-	92.17	81.03	77.35	71.92	69.53
Machinery	-	13,256	12,734	11,718	11,044	10,373
Construction In Progress	-	1,362	960.26	563.82	216.31	210.46

Source: S&P Global Market Intelligence. Standard template. Financial Sources.