CIM FINANCE. INTEGRATED REPORT 2022 | 213 46. FINANCIAL SUMMARY GROUP Sep-22 MUR m Sep-21 MUR m Sep-20 MUR m Restated* Restated* Consolidated Statements of Profit or Loss and Other Comprehensive Income from continuing operations Interest income 2,502.3 2,172.3 1,709.9 Interest expense (427.5) (396.1) (431.4) Net interest income 2,074.8 1,776.2 1,278.5 Lending and agency related income 396.8 350.0 644.8 Other income 101.1 129.9 153.9 Net operating income 2,572.7 2,256.1 2,077.2 Operating expenses (1,292.7) (1,209.2) (1,176.1) Profit before impairment 1,280.0 1,046.9 901.1 Net impairment losses on financial assets (560.7) (540.0) (652.6) Net gain on disposal of investment in subsidiary 16.4 - 13.5 Share of results of associates (2.5) (3.8) 0.5 Foreign exchange gain 1.6 5.4 0.9 Profit before tax 734.8 508.5 263.4 Income tax expense (133.5) (93.9) (76.7) Profit for the year 601.3 414.6 186.7 Other comprehensive income for the year, net of tax (2.1) 38.9 (39.1) Total comprehensive income for the year, net of tax 599.2 453.5 147.6 Basic earnings per share (MUR) 0.88 0.61 0.27 Statements of Financial Position Assets 18,784.5 16,420.3 15,710.8 Stated capital 680.5 680.5 680.5 Retained earnings 3,786.6 3,396.2 3,049.6 Other reserves 502.1 504.2 465.3 Liabilities 13,815.3 11,839.4 11,515.4 18,784.5 16,420.3 15,710.8 Stated Capital Number of ordinary shares - issued and fully paid Units 680,522,310 680,522,310 680,522,310 *Refer to Note 39 Restatement and reclassifications EXPLANATORY NOTES 30 SEPTEMBER 2022
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