CFSL Integrated Report 2022

CIM FINANCE. INTEGRATED REPORT 2022 | 103 CONSOLIDATED AND SEPARATE STATEMENTS OF CASH FLOWS 30 SEPTEMBER 2022 GROUP COMPANY Notes Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Restated* Restated* CASH FLOWS FROM OPERATING ACTIVITIES Cash used in operations 32 (1,879.4) (1,217.4) (2,748.0) (1,031.6) Interest paid 5(b) (407.7) (428.7) (394.7) (428.6) Interest received 5(a) 2,252.3 1,939.3 2,185.5 1,938.5 Income tax paid 11 (246.2) (61.6) (245.8) (61.2) Net cash flow (used in) / generated from operating activities (281.0) 231.6 (1,203.0) 417.1 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of financial assets at FVTPL 17 - 20.0 - 20.0 Purchase of financial assets at amortised cost 17 - (119.6) - (119.6) Purchase of equipment (124.3) (49.0) (123.3) (48.6) Proceeds from sale of equipment 43.8 26.8 43.2 26.6 Purchase of intangible assets 24 (22.6) (25.5) (22.6) (25.5) Proceeds from share buy back of associate company 14.4 6.8 - - Net proceeds from disposal of subsidiary 37 15.1 - 72.4 - Acquisition of subsidiary 36 (123.7) - (150.0) - Acquisition of associate 21 (15.0) - (15.0) - Net cash flow used in investing activities (212.3) (140.5) (195.3) (147.1) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from other borrowed funds 27 13,384.9 9,276.5 13,009.9 9,399.1 Repayment of other borrowed funds 27 (12,357.6) (9,411.7) (11,082.6) (9,411.7) Principal paid on lease liabilities 23 (31.6) (28.1) (31.4) (27.9) Interest paid on lease liabilities 23 (10.9) (11.3) (10.6) (11.1) Dividends paid 29 (210.9) (68.0) (210.9) (68.0) Net cash flow generated from /(used in) financing activities 773.9 (242.6) 1,674.4 (119.6) Net increase / (decrease) in cash and cash equivalents 280.6 (151.5) 276.1 150.4 Cash and cash equivalents - opening 317.3 460.7 311.9 161.5 Effect of exchange rate changes on cash and cash equivalents 11.2 8.1 - - Cash and cash equivalents - closing 13 609.1 317.3 588.0 311.9 *Refer to Note 39 Restatement and reclassifications. The notes on pages 104 to 213 form an integral part of these financial statements. Independent auditor’s report on pages 94 to 97.

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