Consolidated and Separate statements of Profit or Loss 30 September 2024 GROUP COMPANY NOTES Sep-24 MUR m Sep-23 MUR m Sep-24 MUR m Sep-23 MUR m Interest income 5(a) 3,544.5 2,954.6 3,388.5 2,899.7 Interest expense 5(b) (816.5) (579.0) (802.1) (574.1) Net interest income 5 2,728.0 2,375.6 2,586.4 2,325.6 Lending and agency related income 6 496.3 430.6 467.4 416.5 Other income 7 108.8 109.7 104.3 103.5 Non interest income 605.1 540.3 571.7 520.0 Net operating income 3,333.1 2,915.9 3,158.1 2,845.6 Operating expenses Employee benefit expenses 8 (901.7) (748.5) (844.9) (717.9) Depreciation 22/23 (170.7) (158.2) (168.2) (157.1) Amortisation 24 (45.8) (35.8) (30.7) (34.6) Other operating expenses 9 (628.8) (541.7) (533.9) (502.3) (1,747.0) (1,484.2) (1,577.7) (1,411.9) Profit before impairment 1,586.1 1,431.7 1,580.4 1,433.7 Net impairment losses on financial assets 10 (270.4) (328.2) (303.2) (509.4) Profit after impairment 1,315.7 1,103.5 1,277.2 924.3 Foreign exchange (loss)/gain (7.0) 5.5 (5.5) 5.7 Gain on bargain purchase – 18.5 – – Fair value gain on investment securities 17 3.3 2.9 – – Share of results of associates 21 (2.0) (3.2) – – Profit before tax 1,310.0 1,127.2 1,271.7 930.0 Income tax expense 11(a) (203.0) (166.2) (201.6) (165.8) Profit for the year 1,107.0 961.0 1,070.1 764.2 Attributable to: Equity owners of the parent Profit for the year 1,102.3 959.9 1,070.1 764.2 Non controlling interests Profit for the year 31 4.7 1.1 – – 1,107.0 961.0 1,070.1 764.2 Basic and diluted earnings per share (MUR) 32 1.62 1.41 The notes on pages 122 to 213 form an integral part of these financial statements. Independent auditor’s report on pages 112 to 115. 116
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