CFSL Integrated Report 2025

FINANCIAL

212

Risk Management

Corporate Governance

Statutory Disclosures

34. NOTES TO THE STATEMENTS OF CASH FLOWS

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

(a)

Cash generated from operations Profit before tax

1,526.2

1,513.5

1,310.0

1,271.7

Adjustments Depreciation of equipment

140.0

139.1

128.9

128.1

23 24 25

42.3 43.0

40.6 31.8

41.8 45.8

40.1 30.7

Depreciation of right of use asset

Amortisation Interest income Interest expense

(4,235.0)

(4,061.4)

(3,544.5)

(3,388.5)

5(a) 5(b)

988.7 461.3

940.7 451.6

816.5 270.4

802.1 303.2

Net impairment losses on financial assets (Profit)/loss on disposal of equipment

10

(0.3) (2.0)

(0.3)

0.5 7.0 2.0 1.4

0.5 5.5

1.3

Foreign exchange (gain)/loss Share of results of associates Share-based payment expensed

4.0

– – –

–

22

–

1.4

(2.7) (4.1)

(3.3)

–

Fair value gain on investment securities Post employment benefit expense

17 26

(4.0)

9.6

11.1

(1,038.6)

(947.1)

(913.9)

(794.1)

(b)

Changes in working capital Deposit with banks

88.3

88.3

(235.2)

(235.2)

(2.1)

(2.1)

–

–

Inventories

Net investment in finance leases and other credit agreements

(1,521.0) (2,078.6)

(1,521.0) (1,930.3)

(1,800.6) (2,220.2)

(1,800.6) (1,596.0)

Loan and advances

(114.2)

(106.2)

(8.9)

(63.5)

Other assets

429.1

441.8

489.9

501.2

Other liabilities

(4,237.1)

(3,976.6)

Cash used in operations

(4,688.9)

(3,988.2)

(c)

Non Cash transactions During 2025, non cash transactions comprised of an amount of MUR5.9m (2024:MUR17.5m) for the Group and for the Company MUR5.9m (2024:MUR16.6m) arising from additions of building under right-of-use.