Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review
CIM Financial Services
On this page
Company details
- Legal name
- CIM Financial Services Ltd
- Listing
- No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 30 September
Overview
Year ended 30 September 2025 · published summary of audited statements, final status not established · source
Read with these figures
- Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY to 30 Sep 2025 figures come from it.
Full wording and sources
Published summary of audited statements for 2025: final status not established
Summary communiqué issued by the Board of CIM Financial Services Ltd ('These abridged audited financial statements are issued pursuant to Mauritian Listing Rule 12.14 and the Mauritian Securities Act 2005 ... The Board of Directors of CIM Financial Services Ltd accepts full responsibility for the accuracy of the information contained therein.', p4), closing 'By Order of the Board, Cim Administrators Ltd, Company Secretary, 12 December 2025' (typeset, no signature). Columns are headed 'Audited', but no auditor's report, auditor's name, opinion, signature or report date is printed.
Source: Abridged Audited Financial Statements Year Ended 30 September 2025 (dated 2025-12-12)
2025, 2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged audited financial statements of the Group for the year ended 30 September 2025 have been prepared using the same accounting policies as set out in the audited financial statements for the year ended 30 September 2025' (p4). The summary does not otherwise state its source. No auditor's report on the summary is printed and no auditor is named. The summary states: 'The abridged audited financial statements of the Group for the year ended 30 September 2025 have been prepared using the same accounting policies as set out in the audited financial statements for the year ended 30 September 2025, except for the adoption of published standards that are now effective.' (p4); columns headed 'Audited Year Ended 30 September' (p1-p2). Consolidated statements of financial position and profit or loss (p1), comprehensive income and cash flows (three activity totals only, no line items; p2), changes in equity (p3), segment analysis and commentary (p4). No notes; the balance sheet is unclassified (no current/non-current split).
Source: Abridged Audited Financial Statements Year Ended 30 September 2025 (dated 2025-12-12)
-
Net interest income
MUR 3.25 billion
3,246.3 MUR millions · p1
+19.0% vs 2024
-
Net operating income
MUR 3.97 billion
3,972.3 MUR millions · p1
+19.2% vs 2024
-
Profit / (loss) for the year
MUR 1.22 billion
1,220.4 MUR millions · p1
+10.2% vs 2024
-
Total assets
MUR 29.2 billion
29,195.4 MUR millions · p1
+13.8% vs 2024
-
Total equity
MUR 7.15 billion
7,154.2 MUR millions · p1
+9.2% vs 2024
-
Cash from operations
−MUR 941 million
(941.3) MUR millions · p2
Change not shown.
Large amounts are rounded for reading (MUR million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Not shown: the prior-year figure is zero or negative.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in MUR millions unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY to 30 Sep 2025 — published summary of audited statements (summary), final status not established; reported for the year · source
- FY to 30 Sep 2024 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Sep 2025 filing · source
- 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged audited financial statements of the Group for the year ended 30 September 2025 have been prepared using the same accounting policies as set out in the audited financial statements for the year ended 30 September 2025' (p4). The summary does not otherwise state its source. No auditor's report on the summary is printed and no auditor is named. The summary states: 'The abridged audited financial statements of the Group for the year ended 30 September 2025 have been prepared using the same accounting policies as set out in the audited financial statements for the year ended 30 September 2025, except for the adoption of published standards that are now effective.' (p4); columns headed 'Audited Year Ended 30 September' (p1-p2). Consolidated statements of financial position and profit or loss (p1), comprehensive income and cash flows (three activity totals only, no line items; p2), changes in equity (p3), segment analysis and commentary (p4). No notes; the balance sheet is unclassified (no current/non-current split).
Income statement
| Line (as printed) | FY to 30 Sep 2025Published summary of audited statements (summary)reported for the year | FY to 30 Sep 2024Published summary of audited statements (summary)comparative in FY to 30 Sep 2025 filingsource limitations |
|---|---|---|
| Interest income | 4,235.0 | 3,544.5 |
| Interest expense | (988.7) | (816.5) |
| Net interest income | 3,246.3 | 2,728.0 |
| Non interest income | 726.0 | 605.1 |
| Net operating income | 3,972.3 | 3,333.1 |
| Operating expenses | (1,985.5) | (1,747.0) |
| Profit before impairment | 1,986.8 | 1,586.1 |
| Net impairment losses on financial assets | (461.3) | (270.4) |
| Profit after impairment1 | 1,525.5 | 1,315.7 |
| Foreign exchange gain/(loss) | 2.0 | (7.0) |
| Fair value gain on investment securities | 2.7 | 3.3 |
| Share of results of associates | (4.0) | (2.0) |
| Profit before tax | 1,526.2 | 1,310.0 |
| Income tax expense | (305.8) | (203.0) |
| Profit for the year | 1,220.4 | 1,107.0 |
| Non controlling interests23 | 7.2 | 4.7 |
| Other comprehensive (loss)/income for the year, net of tax | (4.7) | 31.7 |
| Total comprehensive income for the year, net of tax | 1,215.7 | 1,138.7 |
Notes and alternative reported figures (3)
- “Profit after impairment” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: profit before impairment less net impairment losses.
- “Non controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit for the year.
- “Non controlling interests”: mapping to a shared definition is uncertain. Second printing on p1: the profit attribution line under 'Attributable to:'.
Balance sheet
| Line (as printed) | FY to 30 Sep 2025Published summary of audited statements (summary)reported for the year | FY to 30 Sep 2024Published summary of audited statements (summary)comparative in FY to 30 Sep 2025 filingsource limitations |
|---|---|---|
| Cash and bank balances | 943.6 | 514.3 |
| Deposits with banks | 638.9 | 727.0 |
| Net investment in leases and other credit agreements1 | 12,789.7 | 11,645.3 |
| Loans and advances | 12,740.4 | 10,705.9 |
| Other assets | 684.1 | 639.5 |
| Investment securities | 121.6 | 188.5 |
| Inventories | 5.5 | 3.4 |
| Investment in joint venture2 | 6.2 | –3 |
| Investment in associates | 11.0 | 15.0 |
| Equipment | 482.4 | 515.4 |
| Right-of-use assets | 90.1 | 128.2 |
| Deferred tax assets | 504.7 | 449.0 |
| Intangible assets | 177.2 | 114.7 |
| Total assets | 29,195.4 | 25,646.2 |
| Bank overdrafts | 81.9 | 116.8 |
| Other borrowed funds | 18,231.8 | 15,926.5 |
| Other liabilities | 2,724.1 | 2,295.0 |
| Lease liabilties4 | 124.8 | 167.6 |
| Income tax liabilities | 657.6 | 385.4 |
| Deferred tax liabilities | 45.0 | 23.0 |
| Post employment benefit liabilities | 176.0 | 177.5 |
| Total liabilities | 22,041.2 | 19,091.8 |
| Stated capital | 680.5 | 680.5 |
| Retained earnings | 5,791.8 | 5,158.3 |
| Other reserves | 447.7 | 489.1 |
| Equity attributable to owners of the parent | 6,920.0 | 6,327.9 |
| Non controlling interests | 234.2 | 226.5 |
| Total equity | 7,154.2 | 6,554.4 |
| Total equity and liabilities | 29,195.4 | 25,646.2 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
Notes and alternative reported figures (3)
- “Net investment in leases and other credit agreements” is an issuer-specific line, not mapped to a shared definition: Finance lease receivables and other credit agreements, printed apart from loans and advances.
- “Investment in joint venture” is an issuer-specific line, not mapped to a shared definition: Printed apart from investment in associates.
- “Lease liabilties” is an issuer-specific line, not mapped to a shared definition: Lease liabilities, unclassified (printed 'Lease liabilties').
Cash flow
| Line (as printed) | FY to 30 Sep 2025Published summary of audited statements (summary)reported for the year | FY to 30 Sep 2024Published summary of audited statements (summary)comparative in FY to 30 Sep 2025 filingsource limitations |
|---|---|---|
| Net cash flows used in operating activities | (941.3) | (1,932.5) |
| Net cash flows used in investing activities | (143.2) | (56.0) |
| Net cash flows generated from financing activities | 1,551.0 | 2,179.1 |
| Net increase in cash and cash equivalents | 466.5 | 190.6 |
| Cash and cash equivalents at beginning of year | 397.5 | 217.5 |
| Effect of exchange rate changes on cash and cash equivalents | (2.3) | (10.6) |
| Cash and cash equivalents at year end | 861.7 | 397.5 |
Segments
Segment data not yet collected for this company in the pilot.
Dividends
Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 30 Sep 2025 | Dividend declared per share, as printed in a statement | Dividends per share MURPrinted 'Dividends per share' under the income statement; the statement of changes in equity shows dividends of 571.6 (2024: 401.5) in the year, and p4 announces a final dividend of MUR 0.57 declared after the year end. The summary does not say whether the per-share figure is declared for the year or paid in it. |
0.84 | MUR per share | Summary statements, p1 |
| 30 Sep 2024 | Dividend declared per share, as printed in a statement | Dividends per share MURPrinted 'Dividends per share' under the income statement; the statement of changes in equity shows dividends of 571.6 (2024: 401.5) in the year, and p4 announces a final dividend of MUR 0.57 declared after the year end. The summary does not say whether the per-share figure is declared for the year or paid in it. |
0.59 | MUR per share | Summary statements, p1 |
Sources
Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.
-
Abridged Audited Financial Statements Year Ended 30 September 2025
Year ended 30 September 2025 · Published summary of audited statements (summary) · final status not established
Audit: Auditor not stated (named); no auditor's opinion on the full statements in this document · no signature page in this document
Final status: Summary communiqué issued by the Board of CIM Financial Services Ltd ('These abridged audited financial statements are issued pursuant to Mauritian Listing Rule 12.14 and the Mauritian Securities Act 2005 ... The Board of Directors of CIM Financial Services Ltd accepts full responsibility for the accuracy of the information contained therein.', p4), closing 'By Order of the Board, Cim Administrators Ltd, Company Secretary, 12 December 2025' (typeset, no signature). Columns are headed 'Audited', but no auditor's report, auditor's name, opinion, signature or report date is printed.
- Document date
- 12 Dec 2025
- Auditor's report
- date not found in this document
- Board approval
- date not found in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY to 30 Sep 2025, FY to 30 Sep 2024
- Basis
- consolidated statements · MUR millions (printed “MUR m”)
- No auditor's report on the summary is printed and no auditor is named. The summary states: 'The abridged audited financial statements of the Group for the year ended 30 September 2025 have been prepared using the same accounting policies as set out in the audited financial statements for the year ended 30 September 2025, except for the adoption of published standards that are now effective.' (p4); columns headed 'Audited Year Ended 30 September' (p1-p2).
- Consolidated statements of financial position and profit or loss (p1), comprehensive income and cash flows (three activity totals only, no line items; p2), changes in equity (p3), segment analysis and commentary (p4). No notes; the balance sheet is unclassified (no current/non-current split).
Technical details
- File
- 4 pages, with a text layer
- SHA-256
6a136fc945893559513b5f293e5210827718c5527aaecae2286ebbf95081f542- Entity as printed
- CIM Financial Services Ltd (Group)
- Issuer copy
- retrieved 2026-10-08T19:14:02Z
Data notes
No figure-level notes beyond those in the tables.
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.