Stated capital Capital Reserves Sharebased payments reserves Other reserves Actuarial reserves Amalgamation reserves Retained earnings Total equity NOTES MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m COMPANY At 1 October 2022 680.5 519.2 – (0.5) (32.8) 587.4 3,384.7 5,138.5 Amalgamation adjustment – – – 1.2 (0.4) (56.7) 64.2 8.3 Profit for the year – – – – – – 764.2 764.2 Other comprehensive loss 12 – – – – (28.9) – – (28.9) Dividends 29 – – – – – – (285.8) (285.8) Equity-settled share-based payment 38 – – 9.1 – – – – 9.1 At 30 September 2023 680.5 519.2 9.1 0.7 (62.1) 530.7 3,927.3 5,605.4 At 1 October 2021 680.5 519.2 – (0.5) (14.8) 587.4 2,975.6 4,747.4 Profit for the year – – – – – – 620.0 620.0 Other comprehensive loss 12 – – – – (18.0) – – (18.0) Dividends 29 – – – – – – (210.9) (210.9) At 30 September 2022 680.5 519.2 – (0.5) (32.8) 587.4 3,384.7 5,138.5 *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. SEPARATE STATEMENTS OF CHANGES IN EQUITY 30 SEPTEMBER 2023 102 CIM FINANCE ANNUAL REPORT
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