CFSL Integrated Report 2025

141

Introduction

Group Overview

Leadership

Strategy & Performance

Separate Statements of Changes in Equity 30 September 2025

Share -based payments reserves MUR m

Stated capital MUR m

Capital reserves MUR m

Other reserves MUR m

Actuarial reserves MUR m

Amalgamation reserves MUR m

Retained earnings MUR m

Total equity MUR m

NOTES

COMPANY At 1 October 2024 Profit for the year

680.5

10.5

519.2

0.7

(53.4)

530.7 4,592.7

6,280.9 1,205.4

– –

– –

– –

– –

–

– 1,205.4

(2.0)

–

–

(2.0)

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

12

– –

– –

– –

– –

(2.0)

– 1,205.4

1,203.4

–

–

(571.6) (571.6)

Dividends

30

Modification of equity-settled share-based payment

– –

(44.3)

– –

– –

– –

– –

–

(44.3)

38 38

8.1

(8.1)

–

Transfers

680.5

(25.7)

At 30 September 2025

519.2

0.7

(55.4)

530.7 5,218.4

6,868.4

Share -based payments reserves MUR m

Stated capital MUR m

Capital reserves MUR m

Other reserves MUR m

Actuarial reserves MUR m

Amalgamation reserves MUR m

Retained earnings MUR m

Total equity MUR m 5,605.4 1,070.1

NOTES

680.5

9.1

At 1 October 2023 Profit for the year

519.2

0.7

(62.1)

530.7

3,927.3 1,070.1

–

–

–

–

–

–

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

–

–

12

–

–

5.5

–

–

5.5

– – – –

– –

– – – –

– – – –

5.5

– – – –

1,070.1 (401.5)

1,075.6 (401.5)

Dividends

30 38

– –

1.4

Equity settled share-based payment

–

1.4

–

Transfers

3.2

(3.2)

–

680.5

10.5

At 30 September 2024

519.2

0.7

(53.4)

530.7

4,592.7

6,280.9

*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.