CFSL Integrated Report 2025

FINANCIAL

208

Risk Management

Corporate Governance

Statutory Disclosures

27. DEFERRED TAXATION

The following amounts are shown in the Statement of Financial Position:

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

504.7

480.1

449.0

448.8

Deferred tax assets Deferred tax liabilities

(45.0)

(32.0)

(23.0)

(30.1)

459.7

448.1

426.0

418.7

At the end of the 2025 and 2024, the Group had no unused tax losses. Deferred tax assets/(liabilities) GROUP

Excess of lease liabilities over right-of-use assets

Post employment benefit

Impairment allowance

Accelerated tax depreciation

Share Based Options

Total

MUR m MUR m MUR m MUR m MUR m

Cost

357.8

29.2

6.7 0.8

(23.8)

1.6 0.2 0.2

371.5

At 1 October 2023

42.3

3.4 2.1

(3.7)

43.0 12.8

Effect of change in deferred tax rate Credited to profit or loss (note 11) Credited to other comprehensive income (note 12)

5.6

–

4.9

–

(1.3)

–

–

–

(1.3)

405.7

33.4

7.5

(22.6)

2.0 4.3

426.0

At 30 September 2024

29.4

(0.7)

(0.9)

1.1

33.2

Credited to profit or loss (note 11) Credited to other comprehensive income (note 12)

–

0.5

–

–

–

0.5

At 30 September 2025

435.1 435.1

33.2 33.2

6.6 6.6

(21.5)

6.3 6.3

459.7 504.7 (45.0) 459.7

23.5

Deferred tax asset Deferred tax liability

–

–

–

(45.0) (21.5)

–

435.1

33.2

6.6

6.3

Excess of lease liabilities over right-of-use assets

Post employment benefit

Impairment allowance

Accelerated tax depreciation

Share Based Options

COMPANY

Total

MUR m MUR m MUR m MUR m MUR m

Cost

359.9

29.3

6.7 0.8

(31.3)

1.6 0.2 0.2

366.2

At 1 October 2023

42.3

3.4 2.1

(3.7)

43.0 10.8

Effect of change in deferred tax rate Credited to profit or loss (note 11) Charged to other comprehensive income (note 12) Effect of change in deferred tax rate Credited to profit or loss (note 11) Charged to other comprehensive income (note 12) At 30 September 2024

3.6

–

4.9

–

(1.3)

–

–

–

(1.3)

405.8

33.5

7.5

(30.1)

2.0

418.7

–

–

–

–

–

–

34.4

(0.7)

(0.9)

(8.2)

4.3

28.9

–

0.5

–

–

–

0.5

At 30 September 2025

440.2

33.3

6.6

(38.3)

6.3

448.1

440.2

33.3

6.6

–

6.3

486.4

Deferred tax asset Deferred tax liability

–

–

–

(38.3) (38.3)

–

(38.3)

440.2

33.3

6.6

6.3

448.1