CFSL Integrated Report 2025

FINANCIAL

140

Risk Management

Corporate Governance

Statutory Disclosures

Consolidated Statements of Changes in Equity 30 September 2025

Equity attribut able to

Share -based payments reserves MUR m

Non con trolling interests MUR m

Stated capital MUR m

Capital reserves MUR m

Other reserves MUR m

Actuarial reserves MUR m

Retained earnings MUR m

owners of the parent MUR m

Total equity MUR m

NOTES

GROUP At 1 October 2024

680.5

10.5

536.6

(3.7) (54.3) 5,158.3

6,327.9 1,213.2

226.5 6,554.4

–

–

–

–

– 1,213.2

7.2 1,220.4

Profit for the year

Other comprehensive (loss)/ income for the year Total comprehensive (loss)/income for the year

–

–

–

–

(3.1)

(2.1)

(5.2)

0.5

(4.7)

12

– – – –

– – – –

– –

(3.1)

(2.1) 1,213.2

1,208.0

7.7 1,215.7 – (571.6)

–

– (571.6) (571.6)

Dividends

30

Modification of equity-settled share-based payment

(44.3)

– –

–

–

– –

(44.3)

(44.3)

38 38

8.1

– (8.1)

–

–

Transfers

Total transactions with owners of parent

–

–

(36.2) (25.7)

–

– (579.7) (615.9)

– (615.9)

680.5

At 30 September 2025

536.6

(6.8) (56.4) 5,791.8

6,920.0

234.2 7,154.2

Equity attribut able to

Share -based payments reserves MUR m

Non con trolling interests MUR m

Stated capital MUR m

Capital reserves MUR m

Other reserves MUR m

Actuarial reserves MUR m

Retained earnings MUR m

owners of the parent MUR m

Total equity MUR m

NOTES

680.5

9.1

At 1 October 2023 Profit for the year

536.6

(24.4)

(63.0) 4,460.7

5,599.5 1,102.3

216.3 5,815.8 4.7 1,107.0

–

–

–

–

– 1,102.3

Other comprehensive income for the year Total comprehensive income for the year

–

–

–

–

12

20.7

5.5

26.2

5.5

31.7

–

–

–

20.7

5.5 1,102.3

1,128.5

10.2 1,138.7

– –

– –

–

– –

– (401.5)

– –

Dividends

30 38

(401.5)

(401.5)

1.4

–

–

Equity-settled share-based payment

1.4

1.4

Transfers

–

–

–

–

–

–

–

3.2

(3.2)

Total transactions with owners of parent

–

–

1.4

–

–

3.2 (404.7)

(400.1) 6,327.9

(400.1)

680.5

10.5

At 30 September 2024

536.6

(3.7)

(54.3) 5,158.3

226.5 6,554.4

*Refer to note 31 for description of reserves

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