The Mauritius Chemical and Fertilizer Industry Limited (MUSE:MCFI.N0000)

MUSE:MCFI.N0000 Balance Sheet

Financials in millions MUR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	222.13	22.58	29.69	77.28	51.58	36.58
Cash & Short-Term Investments	222.13	22.58	29.69	77.28	51.58	36.58
Cash Growth	80.13%	-23.96%	-61.58%	49.84%	41.01%	-54.75%
Accounts Receivable	-	425.61	459.42	479.74	374.52	333.49
Other Receivables	-	100.14	56.56	59.73	70.51	14.81
Receivables	-	525.75	515.97	539.47	445.03	348.72
Inventory	-	246.94	210.99	287.49	218.42	171.05
Total Current Assets	731.44	795.27	756.66	904.24	715.02	556.35
Property, Plant & Equipment	-	583.88	558.04	506.26	434.16	448.33
Long-Term Investments	-	63.3	34.22	22.86	4.22	5.73
Goodwill	-	86.95	86.95	80.45	80.45	82.53
Other Intangible Assets	-	0.84	1.93	3.07	4.21	2.48
Other Long-Term Assets	736.55	10.4	8	8.49	7.93	6.89
Total Assets	1,468	1,541	1,446	1,525	1,283	1,151
Accounts Payable	-	157.28	174.18	305.81	237.66	232.62
Accrued Expenses	-	69.9	58	100.79	111.38	81.11
Short-Term Debt	-	443.7	271.72	171.08	207.68	104.7
Current Portion of Long-Term Debt	-	17.68	9.29	47.59	7.65	21.94
Current Portion of Leases	-	13.19	12.07	12.42	16.33	16.56
Current Income Taxes Payable	-	2.22	0.8	3.92	1.74	1.42
Other Current Liabilities	786.92	93.61	96.3	19.93	11.87	31.98
Total Current Liabilities	786.92	797.58	622.36	661.54	594.3	490.33
Long-Term Debt	361.4	103.55	132.91	146.18	124	71.06
Long-Term Leases	-	223.63	217.02	209.4	198.6	198.84
Pension & Post-Retirement Benefits	-	23.38	22.54	18.49	15.24	21.76
Long-Term Deferred Tax Liabilities	-	2.3	15.05	15	10.49	16.29
Total Liabilities	1,148	1,150	1,010	1,051	942.63	798.29
Common Stock	319.66	220.06	220.06	220.06	220.06	220.06
Retained Earnings	-	80.99	119.22	115.32	48.32	159.43
Treasury Stock	-	-0.02	-0.02	-0.02	-0.02	-0.02
Comprehensive Income & Other	-	89.18	96.67	139.41	71.59	-26.86
Shareholders' Equity	319.66	390.22	435.93	474.77	339.95	352.61
Total Liabilities & Equity	1,468	1,541	1,446	1,525	1,283	1,151
Total Debt	361.4	801.74	643.01	586.67	554.26	413.11
Net Cash (Debt)	-139.27	-779.16	-613.31	-509.39	-502.69	-376.53
Net Cash Per Share	-6.32	-35.41	-27.87	-23.15	-22.84	-17.11
Filing Date Shares Outstanding	22.01	22.01	22.01	21.98	22.01	22.01
Total Common Shares Outstanding	22.01	22.01	22.01	21.98	22.01	22.01
Working Capital	-55.49	-2.31	134.3	242.7	120.72	66.01
Book Value Per Share	14.53	17.73	19.81	21.60	15.45	16.02
Tangible Book Value	319.66	302.43	347.05	391.24	255.29	267.61
Tangible Book Value Per Share	14.53	13.74	15.77	17.80	11.60	12.16
Land	-	270.99	265.13	265.13	243.95	243.88
Machinery	-	298.56	260.66	251.7	234.43	226.26
Construction In Progress	-	27.41	20.18	-	-	2.89

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.