CFSL Integrated Report 2025

FINANCIAL

142

Risk Management

Corporate Governance

Statutory Disclosures

Consolidated and Separate Statements of Cash Flows 30 September 2025

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

NOTES

CASH FLOWS FROM OPERATING ACTIVITIES Cash used in operations

(4,237.1)

(3,976.6)

34

(4,688.9)

(3,988.2)

(882.7)

(834.9)

Interest paid

5(b) 5(a)

(721.7)

(721.7)

4,245.3

4,071.7

Interest received Income tax refund Income tax paid

3,536.1

3,380.1

–

–

11(b) 11(b)

7.5

7.5

(66.8)

(59.1)

(65.5)

(61.3)

(941.3)

(798.9)

Net cash flows used in operating activities

(1,932.5)

(1,383.6)

CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of financial assets at FVTPL

835.0

– –

17(a) 17(a)

621.6

– –

(759.8) (148.0)

Purchase of financial assets at FVTPL

(502.9) (194.3)

(147.7)

Purchase of equipment

23

(192.3)

41.3

41.3

Proceeds from sale of equipment Purchase of intangible assets

30.6

30.6

(105.5)

(105.4)

25(a) / (b)

(8.0)

(8.0)

(6.2)

(6.2)

Deposit on shares of jointly controlled entity

21

–

–

–

–

Acquisition of associate

22(a)

(3.0)

(3.0)

(143.2)

(218.0)

Net cash flows used in investing activities

(56.0)

(172.7)

CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from other borrowed funds

18,396.1 (16,218.3)

18,075.9 (16,027.7)

28(f) 28(f) 24(b)

18,572.4 (15,939.5)

18,219.0 (15,939.6)

Repayment of other borrowed funds Principal paid on lease liabilities Interest paid on lease liabilities

(46.7)

(44.8)

(41.5) (10.8)

(40.0) (10.4)

(8.5)

(8.2)

5(b) / 24(b)

(571.6)

(571.6)

Dividends paid

30

(401.5)

(401.5)

1,551.0

1,423.6

Net cash flows generated from financing activities

2,179.1

1,827.5

466.5 397.5

406.7 456.2

Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year

190.6 217.5 (10.6) 397.5

271.2 185.0

(2.3)

–

Effect of exchange rate changes on cash and cash equivalents

–

861.7

862.9

Cash and cash equivalents at year end

13

456.2

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