P.O.L.I.C.Y. Limited (MUSE:POL.N0000)

P.O.L.I.C.Y. Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	36.11	89.9	58.54	5.85	86.08
Cash & Short-Term Investments	36.11	89.9	58.54	5.85	86.08
Cash Growth	-59.83%	53.56%	901.40%	-93.21%	17.72%
Other Receivables	-	1.23	4.81	-	8.12
Receivables	-	1.23	4.81	-	8.12
Prepaid Expenses	-	0.18	0.18	0.2	0.24
Restricted Cash	-	2.35	3.73	18.49	48.85
Other Current Assets	257.16	-	-	-	-
Total Current Assets	293.27	93.65	67.26	24.53	143.3
Long-Term Investments	1,195	994.54	1,188	1,099	1,209
Other Long-Term Assets	-	336	-	-	-
Total Assets	1,488	1,424	1,255	1,123	1,352
Accrued Expenses	-	3.29	2.56	2.43	3.76
Current Income Taxes Payable	-	0.04	-	0.24	0.05
Other Current Liabilities	33	1.25	22.93	-	20.56
Total Current Liabilities	33	4.59	25.5	2.67	24.37
Total Liabilities	33	4.59	25.5	2.67	24.37
Common Stock	226.99	226.99	226.99	226.99	226.99
Additional Paid-In Capital	5.22	5.22	5.22	5.22	5.22
Retained Earnings	848.04	799.6	713.73	730	637.69
Comprehensive Income & Other	374.9	387.81	283.86	158.33	457.95
Shareholders' Equity	1,455	1,420	1,230	1,121	1,328
Total Liabilities & Equity	1,488	1,424	1,255	1,123	1,352
Net Cash (Debt)	36.11	89.9	58.54	5.85	86.08
Net Cash Growth	-59.83%	53.56%	901.40%	-93.21%	17.79%
Net Cash Per Share	0.16	0.40	0.26	0.03	0.38
Filing Date Shares Outstanding	226.99	226.99	226.99	226.99	226.99
Total Common Shares Outstanding	226.99	226.99	226.99	226.99	226.99
Working Capital	260.27	89.07	41.77	21.86	118.93
Book Value Per Share	6.41	6.25	5.42	4.94	5.85
Tangible Book Value	1,455	1,420	1,230	1,121	1,328
Tangible Book Value Per Share	6.41	6.25	5.42	4.94	5.85

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