CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY 30 SEPTEMBER 2023 Stated capital Capital reserves Sharebased payments reserves Other reserves Retained earnings Actuarial reserves Attributable to owners of the parent Non controlling interests Total equity NOTES MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m GROUP At 1 October 2022 680.5 536.6 – 27.7 3,786.6 (62.2) 4,969.2 – 4,969.2 Profit for the year – – – – 959.9 – 959.9 1.1 961.0 Other comprehensive loss for the year 12 – – – (23.4) – (29.5) (52.9) (4.1) (57.0) Total comprehensive (loss)/income for the year – – – (23.4) 959.9 (29.5) 907.0 (3.0) 904.0 Acquisition of subsidiary – – – – – – – 219.3 219.3 Dividends 29 – – – – (285.8) – (285.8) – (285.8) Equity-settled share-based payment 38 – – 9.1 – – – 9.1 – 9.1 Transfers – – – (28.7) – 28.7 – – – Total transactions with owners of parent – – 9.1 (28.7) (285.8) 28.7 (276.7) 219.3 (57.4) At 30 September 2023 680.5 536.6 9.1 (24.4) 4,460.7 (63.0) 5,599.5 216.3 5,815.8 At 1 October 2021 680.5 536.6 – 10.7 3,396.2 (43.1) 4,580.9 – 4,580.9 Profit for the year – – – – 601.3 – 601.3 – 601.3 Other comprehensive income/(loss) for the year 12 – – – 17.0 – (19.1) (2.1) – (2.1) Total comprehensive income/(loss) for the year – – – 17.0 601.3 (19.1) 599.2 – 599.2 Dividends 29 – – – – (210.9) – (210.9) – (210.9) Total transactions with owners of parent – – – – (210.9) – (210.9) – (210.9) At 30 September 2022 680.5 536.6 – 27.7 3,786.6 (62.2) 4,969.2 – 4,969.2 * Refer to note 30 for description of reserves The notes on pages 104 to 206 form an integral part of these financial statements. Independent auditor’s report on pages 94 to 97. 101 OUR YEAR AT A GLANCE OUR PEOPLE GOVERNANCE FINANCIAL STATEMENTS
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