CFSL Integrated Report 2025

127

Introduction

Group Overview

Leadership

Strategy & Performance

Other Statutory Disclosures (Pursuant to Section 221 of the Mauritius Companies Act 2001)

Activity of the Company The activities of CFSL are disclosed on pages 17 to 20. Group Structure with Activities of Subsidiaries The Group structure of CFSL has been disclosed on pages 7 and 8. Directors’ Remuneration The remuneration of Directors who have held office as at 30 September 2025 has been disclosed on page 118. The Non Executive Directors received remuneration for holding positions as Directors in subsidiary companies as per the details in the table below. Remuneration for Executive Directors do not include any director fees for holding positions as Directors in subsidiary companies.

Audit Fees as at 30 September 2025 For the year under review, the fees incurred for audit services by their respective auditors were as follows:

30 Sept 2025 MUR’ 000

30 Sept 2024 MUR’ 000

Auditors

CIM Financial Services Ltd Cim Administrators Ltd Cim Learning Centre Ltd Key Financial Services Ltd The Oceanic Trust Co Ltd

5,850

5,465 BDO & CO 51 BDO & CO 35 BDO & CO 35 BDO & CO 35 BDO & CO 89 BDO & CO 89 BDO & CO 51 BDO & CO – BDO & CO – BDO & CO 262 BDO & CO KENYA 121 BDO & CO KENYA

56 39 39 39

Cim Kenya Ltd

100

Cim International Holdings Ltd

100

2024

2025

Cim CSR Fund Ltd Cim Academy Ltd

56

No of directors

No of directors

– –

MUR m

MUR m

KotNouAle Travels Ltd Cim Credit Kenya Limited

Directors of Subsidiary companies Executive Non Executive

290

Cim Insurance Agency Ltd

136

5 2

38.3

3 2

19.5

1.2

1.2

Loinette Capital Limited 836 BDO & CO The external auditors have not carried out non-audit activities for the Company and its subsidiaries during the year under review. Donations During the year under review, no political donations were made by CFSL and its subsidiaries. Moreover, as at 30 September 2025, CFSL contributed the following amount to CSR activities: 1,361

39.5

20.7

Directors’ Interest in Shares The interests of the Directors in the shares of CFSL as at 30 September 2025 are listed on page 118. Particulars of Entry in the Interest Register An Interest Register, which is updated on a regular basis, is maintained by the Company Secretary. Any disclosure of interest as required under the Mauritius Companies Act 2001 is recorded in the Interest Register, which is available for inspection during normal office hours upon written request made to the Company Secretary. Directors of Subsidiary Companies The list of directorships of subsidiary companies as at 30 September 2025 is set out on page 227.

Donations (MUR) m

Company

CFSL

12.5

Directors’ Service Contracts None of the Directors of the Company and its subsidiaries has service contracts that need to be disclosed under Section 221 of the Mauritius Companies Act 2001. Major Transactions During the year under review, neither the Company nor its subsidiaries had carried out any major transaction under Section 130(2) of the Mauritius Companies Act 2001.