CFSL Integrated Report 2023

22 Equipment GROUP Equipment Vehicles owned Vehicles leased Total COST MUR m MUR m MUR m MUR m At 1 October 2021 394.6 28.6 607.3 1,030.5 Additions 53.5 8.1 72.7 134.3 Acquisition of subsidiary 5.2 1.0 16.3 22.5 Scrapped assets (15.4) – – (15.4) Disposals (57.9) (6.6) (117.3) (181.8) Forex adjustment (0.1) – – (0.1) Disposal of subsidiary (0.4) (3.0) – (3.4) At 30 September 2022 379.5 28.1 579.0 986.6 Additions 37.6 13.6 162.5 213.7 Acquisition of subsidiary 0.5 – – 0.5 Disposals (1.3) (7.8) (110.1) (119.2) Forex adjustment (0.4) – – (0.4) At 30 September 2023 415.9 33.9 631.4 1,081.2 Equipment Vehicles owned Vehicles leased Total Depreciation and impairment MUR m MUR m MUR m MUR m At 1 October 2021 274.3 15.2 298.1 587.6 Charge for the year 52.9 4.3 65.3 122.5 Acquisition of subsidiary 4.0 0.8 10.6 15.4 Scrapped assets (15.5) – – (15.5) Disposal adjustment (47.3) (4.3) (87.6) (139.2) Disposal of subsidiaries (0.2) (1.6) – (1.8) At 30 September 2022 268.2 14.4 286.4 569.0 Charge for the year 51.3 4.7 61.1 117.1 Acquisition of subsidiary 0.3 – – 0.3 Disposal adjustment (0.9) (6.5) (79.2) (86.6) At 30 September 2023 318.9 12.6 268.3 599.8 Carrying value At 30 September 2023 97.0 21.3 363.1 481.4 At 30 September 2022 111.3 13.7 292.6 417.6 EXPLANATORY NOTES 30 SEPTEMBER 2023 170 CIM FINANCE ANNUAL REPORT

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