Vivo Energy Mauritius Balance Sheet

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

Millions MUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	722.38	1,007	954.2	627.72	725.56
Cash & Short-Term Investments	722.38	1,007	954.2	627.72	725.56
Cash Growth	-28.26%	5.53%	52.01%	-13.49%	72.65%
Accounts Receivable	1,258	1,193	1,392	901.74	798.51
Other Receivables	-	59.62	63.49	100.24	78.31
Receivables	1,258	1,253	1,455	1,002	876.82
Inventory	758.38	853.65	752.94	1,123	681.27
Prepaid Expenses	-	0.76	0.67	2.53	7.27
Total Current Assets	2,739	3,114	3,163	2,755	2,291
Property, Plant & Equipment	2,010	1,884	1,794	1,630	1,604
Long-Term Investments	37.48	42.3	41.83	39.72	33.15
Other Intangible Assets	3.47	5.21	6.3	3.32	3.66
Total Assets	4,789	5,046	5,007	4,432	3,933
Accounts Payable	2,498	2,530	2,688	2,317	1,794
Current Portion of Leases	18.3	11.49	5.55	12.33	12.26
Current Income Taxes Payable	45.96	48.87	9.09	55.68	-
Other Current Liabilities	760.99	1,027	893.06	621.41	763.99
Total Current Liabilities	3,323	3,617	3,595	3,006	2,570
Long-Term Leases	109.52	111.07	113.16	107.17	118.99
Pension & Post-Retirement Benefits	5.4	2.14	4.91	4.01	3.96
Long-Term Deferred Tax Liabilities	143.62	135.18	115.86	102.74	101.7
Total Liabilities	3,582	3,866	3,829	3,220	2,795
Common Stock	293.22	293.22	293.22	293.22	293.22
Retained Earnings	914.58	887.27	884.61	919.1	845.34
Shareholders' Equity	1,208	1,180	1,178	1,212	1,139
Total Liabilities & Equity	4,789	5,046	5,007	4,432	3,933
Total Debt	127.82	122.56	118.71	119.5	131.25
Net Cash (Debt)	594.56	884.37	835.48	508.21	594.32
Net Cash Growth	-32.77%	5.85%	64.40%	-14.49%	332.48%
Net Cash Per Share	20.28	30.16	28.49	17.33	20.27
Filing Date Shares Outstanding	29.32	29.32	29.32	29.32	29.32
Total Common Shares Outstanding	29.32	29.32	29.32	29.32	29.32
Working Capital	-584.36	-502.85	-432.45	-251.17	-279.12
Book Value Per Share	41.19	40.26	40.17	41.34	38.83
Tangible Book Value	1,204	1,175	1,172	1,209	1,135
Tangible Book Value Per Share	41.07	40.08	39.95	41.23	38.70
Land	-	96.07	96.07	96.07	97.68
Buildings	-	700.26	654.29	641.46	573.89
Machinery	-	2,835	2,672	2,421	2,197
Construction In Progress	-	150.32	100.58	63.8	168.95

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