CFSL Integrated Report 2025

FINANCIAL

226

Risk Management

Corporate Governance

Statutory Disclosures

45. FINANCIAL SUMMARY

Sep-25 MUR m

Sep-24 MUR m

Sep-23 MUR m

GROUP

Consolidated Statements of Profit or Loss and Other Comprehensive Income Interest income

4,235.0

3,544.5

2,954.6

(988.7)

(816.5)

(579.0)

Interest expense Net interest income

3,246.3

2,728.0

2,375.6

592.6 133.4

496.3 108.8

430.6 109.7

Lending and agency related income

Other income

3,972.3

3,333.1

2,915.9

Net operating income Operating expenses Profit before impairment

(1,985.5)

(1,747.0)

(1,484.2)

1,986.8

1,586.1

1,431.7

(461.3)

(270.4)

(328.2)

Net impairment losses on financial assets

(4.0)

(2.0) (7.0)

(3.2)

Share of results of associates Foreign exchange gain/(loss) Profit before non-recurring items

2.0

5.5

1,523.5

1,306.7

1,105.8

–

–

18.5

Gain on bargain purchase

2.7

3.3

2.9

Fair value gain on investment securities

1,526.2

1,310.0

1,127.2

Profit before tax

(305.8)

(203.0)

(166.2)

Income tax expense Profit for the year

1,220.4

1,107.0

961.0

(4.7)

31.7

(57.0)

Other comprehensive (loss)/income for the year, net of tax

1,215.7

1,138.7

904.0

Total comprehensive income for the year, net of tax

1.78

1.62

1.41

Basic and diluted earnings per share (MUR)

Statements of Financial Position Assets

29,195.4

25,646.2

21,582.7

680.5

680.5

680.5

Stated capital

5,791.8

5,158.3

4,460.7

Retained earnings

447.7 234.2

489.1 226.5

458.3 216.3

Other reserves

Non controlling interests

22,041.2 29,195.4

19,091.8 25,646.2

15,766.9 21,582.7

Liabilities

Stated Capital Number of ordinary shares - issued and fully paid

680,522,310

680,522,310

680,522,310

Units