CFSL Integrated Report 2025

139

Introduction

Group Overview

Leadership

Strategy & Performance

Consolidated and Separate Statements of Financial Position 30 September 2025

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

NOTES

ASSETS Cash and bank balances Deposits with banks

943.6 638.9

888.3 638.9

13 14 15 16 18 17 19 20 21 22 23

514.3 727.0

469.3 727.0

12,789.7 12,740.4

12,789.7 11,296.9

Net investment in leases and other credit agreements

11,645.3 10,705.9

11,645.3 9,456.2

Loans and advances

684.1 121.6

717.0 120.7

Other assets

639.5 188.5

668.0 120.6

Investment securities

5.5

5.5

Inventories

3.4

3.4

–

948.4

Investment in subsidiaries Investment in joint venture Investment in associates

– –

948.4

6.2

6.2

–

11.0

22.7

15.0

22.7

482.4

481.1

Equipment

515.4 128.2 449.0 114.7

513.5 125.0 418.7

90.1

89.3

Right-of-use assets Deferred tax assets Intangible assets

24(a)

504.7 177.2

448.1 155.9

27 25

82.3

29,195.4

28,608.7

Total assets

25,646.2

25,200.4

LIABILITIES Bank overdrafts

81.9

25.4

13 28 29

116.8

13.1

18,231.8 2,724.1

17,836.8 2,916.8

Other borrowed funds

15,926.5 2,295.0

15,706.4 2,475.0

Other liabilities Lease liabilities

124.8 657.6

123.9 662.1

24(b) 11(b)

167.6 385.4

164.1 384.2

Income tax liabilities Deferred tax liabilities

45.0

–

27 26

23.0

–

176.0

175.3

Post employment benefit liabilities

177.5

176.7

22,041.2

21,740.3

Total liabilities

19,091.8

18,919.5

EQUITY Stated capital

680.5

680.5

31 31 31

680.5

680.5

5,791.8

5,218.4

Retained earnings

5,158.3

4,592.7 1,007.7 6,280.9

447.7

969.5

Other reserves

489.1

6,920.0

6,868.4

Equity attributable to owners of the parent

6,327.9

234.2

–

Non controlling interests

32

226.5

–

7,154.2 29,195.4

6,868.4 28,608.7

Total equity

6,554.4 25,646.2

6,280.9 25,200.4

Total equity and liabilities

These financial statements have been approved for issue by the Board of Directors on 12 December 2025.

Aïsha C. Timol Independent Director and Chairperson

Tioumitra (Ambrish) Maharahaje Executive Director and Group Chief Executive Officer

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