CFSL Integrated Report 2025

6

Risk Management

Corporate Governance

Statutory Disclosures

Financial

About this Report Reporting Scope and Boundary

Navigating Our Report Throughout this report, we refer to supplementary or related information available in other sections. The icons provided will guide you to these additional details and help you navigate the content with ease.

This 2025 Annual Report presents a holistic view of CIM Financial Services Ltd (‘CFSL’) and its performance for the financial year from 1 October 2024 to 30 September 2025. It also includes any material events or developments that occurred after the reporting date and up to the date of the report’s approval. The report covers the activities of CFSL and its subsidiaries, collectively referred to as Cim Finance or the Group. Beyond financial results, it provides insights into our business model, strategy, operational performance, risk management, stakeholder relationships, and governance practices – offering a comprehensive perspective on how we generate value for all our stakeholders. Reporting Frameworks Our reporting is guided by globally recognised principles, ensuring transparency, comparability and integrity in everything we disclose. We align our practices with The International Financial Reporting Standards (‘IFRS’) Accounting Standards, which includes the Integrated Reporting Framework and Integrated Thinking Principles, the National Code of Corporate Governance for Mauritius (2016), the Mauritius Companies Act (2001), and the United Nations Sustainable Development Goals (SDGs). Forward-looking Statements This report is intended to provide readers with relevant and transparent information that supports an informed assessment of how Cim Finance creates value over time. It includes certain forward-looking statements about our performance, financial position and future outlook, which are based on information available at the date of publication. These statements involve inherent risks and uncertainties beyond our control, and actual results may differ materially from those anticipated. Readers are therefore advised to exercise caution and avoid placing undue reliance on such statements.

Our Capitals

FINANCIAL CAPITAL

HUMAN CAPITAL

INTELLECTUAL CAPITAL

RELATIONSHIP CAPITAL

SOCIAL & NATURAL CAPITAL

MANUFACTURED CAPITAL

Value Creation Model on page 21

Feedback on this Report We continuously strive to enhance the quality and relevance of our reporting. Your views and suggestions are valuable in guiding this process, and we warmly invite you to share your feedback with us at corporate@cim.mu .

Our Stakeholders

SHAREHOLDERS

EMPLOYEES

CLIENTS AND CUSTOMERS

REGULATORS AND THE GOVERNMENT

SOCIETY AT LARGE

SUPPLIERS