CFSL Integrated Report 2025

209

Introduction

Group Overview

Leadership

Strategy & Performance

Explanatory Notes 30 September 2025 28. OTHER BORROWED FUNDS

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

(a)

Non current Bank and other borrowings - Secured (d) Bank and other borrowings - Unsecured Current Bank and other borrowings - Secured (d) Bank and other borrowings - Unsecured

1,159.1 9,326.2 10,485.3 5,692.3 2,054.2 7,746.5 18,231.8

1,027.3 9,326.2 10,353.5 5,271.6 2,211.7 7,483.3 17,836.8

2,641.1 5,374.2 8,015.3 4,672.6 3,238.6 7,911.2 15,926.5

2,320.9 5,374.2 7,695.1 4,614.1 3,397.2 8,011.3 15,706.4

Total

(b)

Non current borrowings analysed as follows: Repayable otherwise than by instalments: After one year and before two years

1,000.8 4,044.9 4,280.5

1,000.0 4,066.8 4,280.5

1,274.9

1,045.3

90.6

–

After two years and before three years After three years and before five years

4,044.9

4,044.9

–

–

280.5

280.5

After five years

Repayable by instalments: After one year and before two years After two years and before three years After three years and before five years

893.1 228.5

799.9 168.8

1,538.6

1,538.6

670.1 115.7

670.1 115.7

37.5

37.5

10,485.3

10,353.5

8,015.3

7,695.1

GROUP

COMPANY

Sep-25 %

Sep-25 %

Sep-24 %

Sep-24 %

(c)

The effective interest rates at the end of the reporting period were as follows: Bank and other borrowings - Secured

3.85-7.19 4.10-6.25

3.85-7.19 3.30-6.25

2.50-8.26 3.85-5.80

2.50-8.26 3.85-5.80

Bank and other borrowings - Unsecured

(d) The secured bank and other borrowings are secured by floating charges over all the respective assets of the relevant companies of the Group. (e) The carrying amounts of the other borrowed funds are denominated in the following currencies: GROUP COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m 15,178.5

Sep-24 MUR m

17,426.3

17,423.2

15,175.9

MUR EUR USD

120.6 684.9

–

102.9 645.1

–

413.6

530.5

18,231.8

17,836.8

15,926.5

15,706.4

(f)

Reconciliation of liabilities arising from financing activities: At 1 October

15,926.5 18,396.1 (16,218.3)

15,706.4 18,075.9 (16,027.7)

13,212.0 18,572.4 (15,939.5)

13,344.4 18,219.0 (15,939.6)

Proceeds

Repayments

2,177.8

2,048.2

2,632.9

2,279.4

122.4

84.7

69.1 12.5 81.6

65.4 17.2 82.6

Interest movement

5.1

(2.5)

Foreign exchange difference

127.5

82.2

18,231.8

17,836.8

15,926.5

15,706.4

At 30 September

Compliance with loan covenants The Company has complied with all financial covenants of its borrowed funds throughout the reporting periods to September 2025 and 2024 as presented in note 28(a).