CFSL Integrated Report 2025

211

Introduction

Group Overview

Leadership

Strategy & Performance

Explanatory Notes 30 September 2025 31. EQUITY (CONTINUED) Amalgamation Reserves

The amalgamation reserves comprise of an amount of MUR 530.7m which occurred upon the amalgamation of entities of the Group which were under common control. The Company adopted accounting principles similar to the pooling-of-interest method based on predecessor values and the amalgamation reserve arose as a result of the elimination of the share capital and the investments in the related companies. Share-based Reserves Share-based payments reserves arose to account for the credit entry for equity-based payment arrangements (e.g. issues of share options) charged to profit or loss. The scheme has now a cash-based settled alternative and the reserves accounted for the difference in fair value between the equity settled and cash settled at date of modification. Transfer is made to retained earnings upon each settlement. Other Reserves Reserves not dealt in above are accounted as other reserves and include mainly Foreign exchange reserves. 32. NON CONTROLLING INTERESTS

Sep-25 MUR m

Sep-24 MUR m

GROUP

Statement of Profit or Loss and other Comprehensive Income Revenue for the year

183.6

146.8

29.0

18.9 22.0 40.9

Profit for the year

1.8

Other comprehensive gain for the year Total comprehensive gain for the year

30.8

7.2 0.5 7.7

4.7 5.5

Profit for the year attributable to Non Controlling Interest

Other comprehensive gain for the year attributable to Non Controlling Interest Total comprehensive loss for the year attributable to Non Controlling Interest (NCI)

10.2

Statement of Financial Position Non current assets

315.9

261.7

1,241.6

1,051.0

Current assets

(138.2) (482.5)

(330.0)

Non current liabilities

(76.7)

Current liabilities Accumulated NCI

234.2

226.5

Statement of Cash Flows Net cash flow used in operating activities Net cash flow generated from investing activities Net cash flow generated from financing activities Net increase/(decrease) in Cash and cash equivalents

(196.2)

(498.6) 104.4 359.2 (35.0)

69.9

127.9

1.6

The summarised financial information is before any intercompany elimination. No dividends were paid to non-controlling interests (2024: Nil)

33. EARNINGS PER SHARE

Sep-25 MUR m

Sep-24 MUR m 1,102.3

GROUP

1,213.2

Profit for the year attributable to equity owners of the parent (MUR m)

680,522,310

680,522,310

Number of shares used in calculation

1.78

1.62

Basic and diluted earnings per share (MUR)