CFSL Integrated Report 2025

137

Introduction

Group Overview

Leadership

Strategy & Performance

Consolidated and Separate Statements of Profit or Loss 30 September 2025

GROUP

COMPANY

Sep-25 MUR m 4,235.0

Sep-25 MUR m 4,061.4

Sep-24 MUR m

Sep-24 MUR m

NOTES

5(a) 5(b)

3,544.5

3,388.5

Interest income Interest expense

(988.7)

(940.7)

(816.5)

(802.1)

3,246.3

3,120.7

Net interest income

5 6 7

2,728.0

2,586.4

592.6 133.4 726.0

559.9 110.7 670.6

Lending and agency related income

496.3 108.8 605.1

467.4 104.3 571.7

Other income

Non interest income Net operating income

3,972.3

3,791.3

3,333.1

3,158.1

Operating expenses Employee benefit expenses

(1,030.4)

(976.1) (179.7)

8

(901.7) (170.7)

(844.9) (168.2)

(182.3)

Depreciation Amortisation

23/24

(43.0)

(31.8)

25

(45.8)

(30.7)

(729.8)

(637.3)

Other operating expenses

9

(628.8)

(533.9)

(1,985.5)

(1,824.9)

(1,747.0)

(1,577.7)

1,986.8

1,966.4

Profit before impairment

1,586.1

1,580.4

(461.3)

(451.6)

Net impairment losses on financial assets

10

(270.4)

(303.2)

1,525.5

1,514.8

Profit after impairment Foreign exchange gain/(loss)

1,315.7

1,277.2

2.0 2.7

(1.3)

(7.0)

(5.5)

– –

Fair value gain on investment securities

17 22

3.3

– –

(4.0)

Share of results of associates

(2.0)

1,526.2

1,513.5

Profit before tax Income tax expense Profit for the year

1,310.0

1,271.7

(305.8)

(308.1)

11(a)

(203.0)

(201.6)

1,220.4

1,205.4

1,107.0

1,070.1

Attributable to: Equity owners of the parent Profit for the year Non controlling interests Profit for the year

1,213.2

1,205.4

1,102.3

1,070.1

7.2

–

32

4.7

–

1,220.4

1,205.4

1,107.0

1,070.1

1.78

Basic and diluted earnings per share (MUR)

33

1.62

The notes on pages 143 to 226 form an integral part of these financial statements. Independent auditor’s report on pages 133 to 136.