Semaris 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	572.87	402.76	556.73	672.66	359.75	166.11
Cash & Short-Term Investments	572.87	402.76	556.73	672.66	359.75	166.11
Cash Growth	4.31%	-27.66%	-17.23%	86.98%	116.57%	4.09%
Accounts Receivable	631.83	507.71	171.98	29.39	45.49	88.3
Other Receivables	263.96	650.71	606.82	696.51	480.64	455.82
Receivables	895.79	1,158	778.8	725.9	526.13	544.12
Inventory	3,903	4,285	3,845	3,805	3,497	3,609
Prepaid Expenses	-	67.92	23.52	30.58	86.73	22.87
Other Current Assets	534.64	458.94	-	-	-	-
Total Current Assets	5,906	6,373	5,204	5,234	4,470	4,342
Property, Plant & Equipment	1,530	1,458	1,173	1,095	1,072	1,060
Other Intangible Assets	0.61	0.63	0.94	1.3	1.44	1.13
Long-Term Deferred Tax Assets	27.19	26.24	25.38	24.62	23.54	3.54
Other Long-Term Assets	1,048	780.37	1,193	1,136	1,153	1,263
Total Assets	8,512	8,639	7,596	7,491	6,719	6,669
Accounts Payable	-	267.5	199.57	170.67	127.86	320.29
Accrued Expenses	-	14.16	5.23	4.32	49.46	-
Short-Term Debt	-	428.5	152.86	148.53	69.89	17.32
Current Portion of Long-Term Debt	-	128.62	166.71	101.45	938.96	931.25
Current Portion of Leases	-	18.44	12.89	4.27	4.01	4.29
Current Income Taxes Payable	-	18.47	13.74	15.55	17.09	5.47
Current Unearned Revenue	-	1,348	970.29	832.26	205.72	75.31
Other Current Liabilities	2,298	220.47	147.9	215.95	206.71	37.1
Total Current Liabilities	2,298	2,444	1,669	1,493	1,620	1,391
Long-Term Debt	2,360	2,423	2,349	2,308	1,373	1,392
Long-Term Leases	150.89	125.2	125.85	131.21	120.65	108.62
Pension & Post-Retirement Benefits	-	3.55	7.22	0.16	-	-
Long-Term Deferred Tax Liabilities	20.26	20.1	20.61	20.35	20.16	-
Total Liabilities	4,829	5,016	4,171	3,953	3,134	2,892
Common Stock	3,595	3,595	3,595	3,595	3,595	3,595
Retained Earnings	-733.52	-747.89	-733.08	-611.86	-493.86	-530.26
Comprehensive Income & Other	821.07	775.19	562.72	555.18	484.24	711.96
Shareholders' Equity	3,683	3,622	3,425	3,538	3,585	3,777
Total Liabilities & Equity	8,512	8,639	7,596	7,491	6,719	6,669
Total Debt	2,511	3,124	2,807	2,694	2,507	2,454
Net Cash (Debt)	-1,938	-2,721	-2,250	-2,021	-2,147	-2,288
Net Cash Per Share	-3.67	-4.96	-4.10	-3.68	-3.91	-4.17
Filing Date Shares Outstanding	566.92	548.98	548.98	548.98	548.98	548.98
Total Common Shares Outstanding	566.92	548.98	548.98	548.98	548.98	548.98
Working Capital	3,608	3,929	3,535	3,741	2,850	2,951
Book Value Per Share	6.50	6.60	6.24	6.45	6.53	6.88
Tangible Book Value	3,682	3,622	3,424	3,537	3,584	3,776
Tangible Book Value Per Share	6.49	6.60	6.24	6.44	6.53	6.88
Land	-	104.45	20.26	19.66	19.05	12.88
Buildings	-	571.85	508.2	420.5	397.55	427.51
Machinery	-	15.78	15.85	84.16	15.35	16.51
Construction In Progress	-	263.74	126.74	111.6	95.82	83.59

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