CFSL Integrated Report 2025

173

Introduction

Group Overview

Leadership

Strategy & Performance

Explanatory Notes 30 September 2025 7. OTHER INCOME

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

86.2

86.2

89.0

89.0

Operating lease income Leasing residual value

6.6

6.6

8.6

8.6 7.2

40.3

17.6

11.7

Others*

0.3

0.3

(0.5)

(0.5)

Profit/(loss) on disposal of equipment

133.4

110.7

108.8

104.3

*Main components of others include secretarial fees and administration fees.

8.

EMPLOYEE BENEFIT EXPENSES

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

942.8

888.6

837.3

780.6

Wages, salaries and related expenses Pension and other retirement benefit costs Pension costs-defined contribution plans

73.9 13.7

73.7 13.8

52.1 12.3

50.4 13.9

1,030.4

976.1

901.7

844.9

9.

OTHER OPERATING EXPENSES

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

574.0

541.5

464.3 107.3

434.0

Administration Professional fees

96.2 59.6

41.4 54.4

48.9 51.0

57.2

Advertising and marketing

729.8

637.3

628.8

533.9

10. NET IMPAIRMENT LOSSES ON FINANCIAL ASSETS

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

NOTES

Provision for expected losses allowance - Finance leases

(1.9)

(1.9)

(24.5)

(24.5)

15 15

201.3

201.3

106.4

106.4

- Other credit agreements

Loans and advances - Credit facilities

210.0

195.4

204.1

184.3

16 16 16 16

12.8

10.1

27.2

68.7

- Corporate credit facilities - Factoring receivables

(0.6)

(0.6)

0.8 2.9

0.8 2.9

20.3

20.3

- Card receivables

0.8

9.1

(1.3)

11.6

Others

78.3 14.6

78.3 13.9

Interest in suspense Bad debts written off Bad debts recovered - Finance leases

19.8

15.9

(1.3)

(1.3)

(0.4)

(0.4)

(37.3) (22.6)

(37.3) (22.6)

(37.0) (17.2)

(37.0) (15.1)

- Other credit agreements

- Credit facilities

(0.8) (8.9) (3.4)

(0.8) (8.9) (3.4)

(0.5) (9.9)

(0.5) (9.9)

- Corporate credit facilities

- Card receivables

- Others

461.3

451.6

270.4

303.2

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