CIM FINANCE. INTEGRATED REPORT 2022 | 191 31. EARNINGS PER SHARE GROUP Sep-22 MUR m Sep-21 MUR m Restated* Profit for the year 601.3 414.6 Number of shares used in calculation 680,522,310 680,522,310 Basic earnings per share MUR 0.88 0.61 *Refer to Note 39 Restatement and reclassifications GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m (a) Cash generated from operations Restated* Restated* Profit before tax 734.8 508.5 733.6 548.1 Adjustments Depreciation of equipment 22 122.5 139.9 120.2 138.9 Depreciation of right of use asset 23 36.9 34.9 36.1 34.4 Amortisation 24 38.2 37.5 35.7 32.8 Interest income 5(a) (2,502.3) (2,172.3) (2,450.5) (2,159.6) Interest expense 5(b) 427.5 396.1 407.7 395.5 Impairment of investment in subsidiary 20 - - 45.7 - Profit on disposal of subsidiary (16.4) - (57.4) - Net impairment losses on financial assets 10 560.7 540.0 598.7 534.8 Profit on disposal of equipment (0.7) (2.3) (0.9) (2.3) Foreign exchange gain (1.6) (5.4) (0.4) (7.0) Share of results of associates 21 2.5 3.8 - - Post employment benefit expense 25 13.1 17.0 12.1 16.9 (584.8) (502.3) (519.4) (467.5) (b) Changes in working capital Deposit with banks (56.8) 84.1 (56.8) 84.1 Inventories - (1.0) - (1.0) Net investment in finance leases and other credit agreements (281.0) 249.1 (324.6) 249.1 Loan and advances (1,118.3) (1,391.0) (1,986.2) (1,375.1) Other assets (53.5) (14.4) (60.9) 120.5 Other liabilities 215.0 358.1 199.9 358.3 Cash used in operations (1,879.4) (1,217.4) (2,748.0) (1,031.6) (c) Non Cash transactions During 2022, non cash transactions are as follows: (i) an amount of MUR10m arising from refinancing of residual value for air conditioning under operating lease; (ii) an amount of MUR18.1m arising from additions of building under right-of-use; (iii) deferred consideration receivable on disposal of subsidiary of MUR5m. *Refer to Note 39 Restatement and reclassifications 32. NOTES TO THE STATEMENTS OF CASH FLOWS EXPLANATORY NOTES 30 SEPTEMBER 2022
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