Income Statement CIM Financial Services Ltd

Stocks

CIM.N0000

MU0373N00004

Consumer Lending

End-of-day quote Mauritius S.E. 24/09/2026			5-day change	1st Jan Change
14.35 ^MUR	0.00%		0.00%	-15.34%

10/08	CIM Financial Services Ltd Reports Earnings Results for the Third Quarter and Nine Months Ended June 30, 2026	CI
12/05	CIM Financial Services Ltd Declares Interim Dividend in Respect of the Financial Year Ended 30 September 2026, Payable on or About 12 June 2026	CI

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Published financial data: CIM FINANCIAL SERVICES LTD

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: September	2021 (MUR)	2022 (MUR)	2023 (MUR)	2024 (MUR)	2025 (MUR)
Interest and Dividend Income, Total	192.92Cr	250.23Cr	295.46Cr	354.45Cr	423.5Cr
Interest Expense, Total	40Cr	43Cr	58Cr	82Cr	99Cr
Net Interest Income	153.31Cr	207.48Cr	237.56Cr	272.8Cr	324.63Cr
Commission and Fees	60Cr	40Cr	43Cr	50Cr	59Cr
Gain (Loss) on Sale of Investments, Total (Rev)	-	-	-	-	-
Other Revenues, Total	13Cr	10Cr	11Cr	11Cr	13Cr
Revenues Before Provison For Loan Losses	225.68Cr	257.21Cr	291.47Cr	333.36Cr	397.2Cr
Provision For Loan Losses	30Cr	54Cr	30Cr	25Cr	37Cr
Total Revenues	195.86Cr	203.67Cr	261.83Cr	308.17Cr	360.1Cr
Salaries And Other Employee Benefits	61Cr	65Cr	75Cr	90Cr	103.04Cr
Cost of Services Provided, Total	3.58Cr	3.29Cr	5.43Cr	5.82Cr	6.04Cr
Depreciation & Amortization - (IS) - (Collected)	17Cr	16Cr	16Cr	17Cr	18Cr
Amortization of Goodwill and Intangible Assets - (IS)	3.75Cr	3.82Cr	3.58Cr	4.58Cr	4.3Cr
Provision for Bad Debts	24Cr	2.49Cr	1.61Cr	1.98Cr	1.46Cr
Other Operating Expenses	35Cr	42Cr	50Cr	57Cr	67Cr
Total Operating Expenses	145.1Cr	131.8Cr	151.6Cr	176.55Cr	199.75Cr
Operating Income	51Cr	72Cr	110.23Cr	131.62Cr	160.35Cr
Income (Loss) on Equity Invest.	-38L	-25L	-32L	-20L	-40L
Currency Exchange Gains (Loss)	54L	16L	55L	-70L	20L
Other Non Operating Income (Expenses)	-	-	-	-	-7.83Cr
EBT, Excl. Unusual Items	51Cr	72Cr	110.46Cr	130.72Cr	152.32Cr
Impairment of Goodwill	-	-	-	-	-
Gain (Loss) on Sale of Investments	-	-	29L	33L	27L
Gain (Loss) on Sale of Assets	23L	1.7Cr	12L	-5L	3L
Asset Writedown	-	-	-	-	-
Other Unusual Items	-	-	1.85Cr	-	-
EBT, Incl. Unusual Items	51Cr	73Cr	112.72Cr	131Cr	152.62Cr
Income Tax Expense	9.44Cr	13Cr	17Cr	20Cr	31Cr
Earnings From Continuing Operations	42Cr	60Cr	96Cr	110.7Cr	122.04Cr
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	42Cr	60Cr	96Cr	110.7Cr	122.04Cr
Minority Interest	-	-	-11L	-47L	-72L
Net Income - (IS)	42Cr	60Cr	96Cr	110.23Cr	121.32Cr
Net Income to Common Incl Extra Items	42Cr	60Cr	96Cr	110.23Cr	121.32Cr
Net Income to Common Excl. Extra Items	42Cr	60Cr	96Cr	110.23Cr	121.32Cr
Per Share Items
Net EPS - Basic	0.61	0.88	1.41	1.62	1.78
Basic EPS - Continuing Operations	0.61	0.88	1.41	1.62	1.78
Basic Weighted Average Shares Outstanding	68Cr	68Cr	68Cr	68Cr	68Cr
Net EPS - Diluted	0.61	0.88	1.41	1.62	1.78
Diluted EPS - Continuing Operations	0.61	0.88	1.41	1.62	1.78
Diluted Weighted Average Shares Outstanding	68Cr	68Cr	68Cr	68Cr	68Cr
Normalized Basic EPS	0.47	0.66	1.01	1.19	1.39
Normalized Diluted EPS	0.47	0.66	1.01	1.19	1.39
Dividend Per Share	0.3	0.35	0.56	0.73	0.89
Payout Ratio	16.3	35.07	29.77	36.42	47.12
Supplemental Items
Effective Tax Rate - (Ratio)	18.46	18.17	14.74	15.5	20.04
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	17Cr	18Cr	18Cr	20Cr	25Cr
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-9.38Cr	-5.79Cr	-4.13Cr	-5.58Cr	-3.32Cr
Normalized Net Income	32Cr	45Cr	69Cr	81Cr	94Cr
Non-Cash Pension Expense	43L	1.22Cr	-1.13Cr	86L	83L
Supplemental Operating Expense Items
Stock-Based Comp., Other (Total)	-	-	91L	14L	-
Total Stock-Based Compensation	-	-	91L	14L	-

Fiscal Period: September	2021 (MUR)	2022 (MUR)	2023 (MUR)	2024 (MUR)	2025 (MUR)
Assets
Cash And Equivalents	34Cr	68Cr	40Cr	51Cr	94Cr
Long-Term Investments - (FS Template)	13Cr	13Cr	13Cr	13Cr	14Cr
Trading Asset Securities, Total	8L	8L	18Cr	6.87Cr	17L
Loans and Lease Receivables - (FS Template)	1.44TCr	1.6TCr	1.86TCr	2.24TCr	2.55TCr
Other Receivables	33Cr	37Cr	50Cr	49Cr	56Cr
Gross Property Plant And Equipment	102.59Cr	97Cr	125.18Cr	128.29Cr	126.94Cr
Accumulated Depreciation	-39Cr	-37Cr	-60Cr	-64Cr	-70Cr
Net Property Plant And Equipment	63Cr	59Cr	65Cr	64Cr	57Cr
Goodwill	-	1.28Cr	1.28Cr	1.28Cr	1.28Cr
Other Intangibles, Total	9.79Cr	11Cr	14Cr	10Cr	16Cr
Other Current Assets, Total	19Cr	19Cr	39Cr	66Cr	72Cr
Deferred Tax Assets Long-Term (Collected)	28Cr	34Cr	37Cr	43Cr	50Cr
Other Long-Term Assets, Total	30Cr	35Cr	22Cr	22Cr	4.99Cr
Total Assets	1.66TCr	1.88TCr	2.16TCr	2.56TCr	2.92TCr
Liabilities
Interest Bearing Deposits	-	-	-	-	-
Deposits	-	-	-	-	-
Accounts Payable, Total	47Cr	37Cr	51Cr	66Cr	63Cr
Accrued Expenses, Total	10Cr	32Cr	19Cr	18Cr	21Cr
Short-Term Borrowings	2.45Cr	7.27Cr	18Cr	12Cr	8.19Cr
Current Portion of Long-Term Debt	309.09Cr	718.41Cr	681.32Cr	791.12Cr	774.65Cr
Current Portion of Leases	2.9Cr	3.37Cr	3.66Cr	4.57Cr	4.64Cr
Long-Term Debt	671.63Cr	455.1Cr	639.88Cr	801.53Cr	1.05TCr
Long-Term Leases	19Cr	18Cr	17Cr	12Cr	7.84Cr
Current Income Taxes Payable	27Cr	21Cr	18Cr	39Cr	66Cr
Unearned Revenue, Current	-	-	-	-	-
Deferred Tax Liability Current	-	2.99Cr	-	-	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	-	-	-	-	-
Unearned Revenue Non Current	22Cr	-	-	-	-
Pension & Other Post Retirement Benefits	12Cr	-	17Cr	18Cr	18Cr
Deferred Tax Liability Non-Current	3.32Cr	-	-	-	4.5Cr
Other Non Current Liabilities	80Cr	87Cr	111.23Cr	145.38Cr	189.03Cr
Total Liabilities	1.21TCr	1.38TCr	1.58TCr	1.91TCr	2.2TCr
Common Stock, Total	68Cr	68Cr	68Cr	68Cr	68Cr
Retained Earnings	340.28Cr	378.66Cr	446.07Cr	515.83Cr	579.18Cr
Comprehensive Income and Other	50Cr	50Cr	46Cr	49Cr	45Cr
Total Common Equity	458.75Cr	496.92Cr	559.95Cr	632.79Cr	692Cr
Minority Interest	-	-	22Cr	23Cr	23Cr
Total Equity	458.75Cr	496.92Cr	581.58Cr	655.44Cr	715.42Cr
Total Liabilities And Equity	1.66TCr	1.88TCr	2.16TCr	2.56TCr	2.92TCr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	68Cr	68Cr	68Cr	68Cr	68Cr
ECS Total Common Shares Outstanding	68Cr	68Cr	-	68Cr	68Cr
Book Value / Share	6.74	7.3	8.23	9.3	10.17
Tangible Book Value	448.96Cr	484.31Cr	544.84Cr	621.32Cr	674.28Cr
Tangible Book Value Per Share	6.6	7.12	8.01	9.13	9.91
Total Debt	1.01TCr	1.2TCr	1.36TCr	1.62TCr	1.84TCr
Debt Equivalent of Unfunded Proj. Benefit Obligation	11Cr	15Cr	17Cr	17Cr	17Cr
Net Debt	970.89Cr	1.13TCr	1.3TCr	1.56TCr	1.75TCr
Equity Method Investments, Total	-	1.25Cr	1.4Cr	1.5Cr	1.72Cr
Full Time Employees	750	832	-	906	1.06T
Assets under Capital Lease - Gross	-	-	-	-	-
Assets under Capital Lease - Accumulated Depreciation	-	-	-	-	-

Fiscal Period: September	2021 (MUR)	2022 (MUR)	2023 (MUR)	2024 (MUR)	2025 (MUR)
Net Income	42Cr	60Cr	96Cr	110.23Cr	121.32Cr
Depreciation, Depletion & Amortization	17Cr	16Cr	16Cr	17Cr	18Cr
Amortization of Goodwill and Intangible Assets - (CF)	-	18L	58L	1.8Cr	1.41Cr
Total Depreciation, Depletion & Amortization	17Cr	16Cr	16Cr	19Cr	20Cr
Amortization of Deferred Charges, Total	3.75Cr	3.64Cr	3Cr	2.78Cr	2.89Cr
(Gain) Loss On Sale of Asset - (CF)	-23L	-1.71Cr	-12L	5L	-3L
(Gain) Loss on Sale of Investments - (CF)	-	-	-29L	-33L	-27L
Total Asset Writedown	-	-	-	-	-
Provision for Credit Losses	54Cr	56Cr	33Cr	27Cr	46Cr
(Income) Loss On Equity Investments - (CF)	38L	25L	32L	20L	40L
Stock-Based Compensation (CF)	-	-	91L	14L	-
Change In Inventories	-10L	-	-4L	-	-21L
Change in Other Net Operating Assets (Collected)	-112.32Cr	-129.46Cr	-214.26Cr	-377.5Cr	-319.64Cr
Other Operating Activities	18Cr	-33Cr	-8.02Cr	25Cr	36Cr
Net Cash From Discontinued Operations	-	-	-	-	-
Cash from Operations	23Cr	-28Cr	-73Cr	-193.25Cr	-94Cr
Capital Expenditure	-4.9Cr	-12Cr	-21Cr	-19Cr	-15Cr
Sale of Property, Plant, and Equipment	2.68Cr	4.38Cr	3.49Cr	3.06Cr	4.13Cr
Cash Acquisitions	-	-12Cr	-62Cr	-	-
Divestitures	-	1.51Cr	-	-	-
Purchase / Sale of Intangible Assets	-2.55Cr	-2.26Cr	-1.23Cr	-80L	-11Cr
Sale (Purchase) of Real Estate Properties (Collected)	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-9.28Cr	-6L	-47L	12Cr	6.9Cr
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	-14Cr	-21Cr	-82Cr	-5.6Cr	-14Cr
Long-Term Debt Issued, Total	927.65Cr	1.34TCr	1.62TCr	1.86TCr	1.84TCr
Total Debt Issued	927.65Cr	1.34TCr	1.62TCr	1.86TCr	1.84TCr
Long-Term Debt Repaid, Total	-943.98Cr	-1.24TCr	-1.48TCr	-1.6TCr	-1.63TCr
Total Debt Repaid	-943.98Cr	-1.24TCr	-1.48TCr	-1.6TCr	-1.63TCr
Common Dividends Paid	-6.8Cr	-21Cr	-29Cr	-40Cr	-57Cr
Common & Preferred Stock Dividends Paid	-6.8Cr	-21Cr	-29Cr	-40Cr	-57Cr
Other Financing Activities, Total	-1.13Cr	-1.09Cr	-1.23Cr	-1.08Cr	-85L
Cash from Financing	-24Cr	77Cr	114.1Cr	217.91Cr	155.1Cr
Foreign Exchange Rate Adjustments	81L	1.12Cr	1.97Cr	-1.06Cr	-23L
Net Change in Cash	-14Cr	29Cr	-39Cr	18Cr	46Cr
Supplemental Items
Cash Interest Paid	30Cr	42Cr	56Cr	73Cr	89Cr
Cash Income Tax Paid (Refund)	6.16Cr	25Cr	23Cr	5.8Cr	6.68Cr
Net Debt Issued / Repaid	-16Cr	100Cr	143.91Cr	259.14Cr	213.11Cr

Fiscal Period: September	2021 (MUR)	2022 (MUR)	2023 (MUR)	2024 (MUR)	2025 (MUR)
Profitability
Return on Assets	2.56	3.42	4.76	4.69	4.45
Return On Equity %	9.49	12.59	17.82	17.9	17.8
Return on Common Equity	9.49	12.59	18.16	18.48	18.32
Margin Analysis
Gross Profit Margin %	100	100	100	100	100
SG&A Margin	32.77	33.31	30.66	31.15	30.29
Income From Continuing Operations Margin %	21.3	29.52	36.7	35.92	33.89
Net Income Margin %	21.3	29.52	36.66	35.77	33.69
Net Avail. For Common Margin %	21.3	29.52	36.66	35.77	33.69
Normalized Net Income Margin	16.25	22.03	26.33	26.36	26.24
Asset Turnover
Asset Turnover	0.12	0.12	0.13	0.13	0.13
Short Term Liquidity
Current Ratio	3.82	2.1	2.54	2.59	2.96
Quick Ratio	3.77	2.07	2.49	2.52	2.89
Operating Cash Flow to Current Liabilities	0.06	-0.03	-0.09	-0.21	-0.1
Long Term Solvency
Total Debt/Equity	219.11	241.83	233.89	247.33	257.73
Total Debt / Total Capital	68.66	70.75	70.05	71.21	72.05
LT Debt/Equity	150.56	95.12	113.01	124.15	147.66
Long-Term Debt / Total Capital	47.18	27.83	33.85	35.74	41.28
Total Liabilities / Total Assets	72.44	73.55	73.05	74.42	75.5
Total Capital Ratio %	-	-	-	28.5	28.4
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	25.3	18.47	28.56	17.7	16.85
Gross Profit, 1 Yr. Growth %	25.3	18.47	28.56	17.7	16.85
Earnings From Cont. Operations, 1 Yr. Growth %	118.61	45.03	59.82	15.19	10.24
Net Income, 1 Yr. Growth %	118.61	45.03	59.64	14.83	10.06
Normalized Net Income, 1 Yr. Growth %	101.82	41.8	53.64	17.85	16.31
Diluted EPS Before Extra, 1 Yr. Growth %	118.61	45.03	59.64	14.83	10.06
Common Equity, 1 Yr. Growth %	9.24	8.48	12.68	13.01	9.36
Total Assets, 1 Yr. Growth %	4.65	14.4	14.9	18.72	13.84
Tangible Book Value, 1 Yr. Growth %	9.78	8.03	12.5	14.04	8.52
Cash From Operations, 1 Yr. Growth %	-151.43	-221.33	160.82	163.68	-51.29
Capital Expenditures, 1 Yr. Growth %	-57.54	153.67	71.92	-9.08	-23.83
Dividend Per Share, 1 Yr. Growth %	-	16.67	60	30.36	21.92
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	9.78	14.15	23.41	23.01	17.27
Gross Profit, 2 Yr. CAGR %	9.78	14.15	23.41	23.01	17.27
Earnings From Cont. Operations, 2 Yr. CAGR %	6.62	77.52	52.25	35.68	12.69
Net Income, 2 Yr. CAGR %	4.4	77.52	52.16	35.4	12.42
Normalized Net Income, 2 Yr. CAGR %	6.46	68.67	47.6	34.56	17.08
Diluted EPS Before Extra, 2 Yr. CAGR %	6.62	77.52	52.16	35.4	12.42
Common Equity, 2 Yr. CAGR %	4.82	8.78	10.56	12.85	11.17
Total Assets, 2 Yr. CAGR %	6.02	8.66	14.65	16.79	16.31
Tangible Book Value, 2 Yr. CAGR %	4.81	8.82	10.24	13.26	11.25
Cash From Operations, 2 Yr. CAGR %	-69.12	-21	77.89	162.24	13.33
Capital Expenditures, 2 Yr. CAGR %	-59.42	3.78	108.84	25.03	-16.78
Dividend Per Share, 2 Yr. CAGR %	11.8	-	36.63	44.42	26.07
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	16.5	7.81	18.76	21.48	20.92
Gross Profit, 3 Yr. CAGR %	16.5	7.81	18.76	21.48	20.92
Earnings From Cont. Operations, 3 Yr. CAGR %	15.12	17.9	71.41	38.73	26.61
Net Income, 3 Yr. CAGR %	5.88	16.25	71.35	38.53	26.36
Normalized Net Income, 3 Yr. CAGR %	17.03	16.9	63.51	36.93	28.18
Diluted EPS Before Extra, 3 Yr. CAGR %	15.22	17.9	71.35	38.53	26.36
Common Equity, 3 Yr. CAGR %	-10.16	5.97	10.07	11.37	11.67
Total Assets, 3 Yr. CAGR %	-1.67	8.24	10.7	15.99	15.83
Tangible Book Value, 3 Yr. CAGR %	-10.3	5.82	10.03	11.49	11.66
Cash From Operations, 3 Yr. CAGR %	-36.1	-51.27	17.63	102.83	49.63
Capital Expenditures, 3 Yr. CAGR %	-24.64	-25.24	22.8	58.28	5.99
Dividend Per Share, 3 Yr. CAGR %	10.89	13.4	-	34.5	36.49
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	9.21	8.93	16.15	13.65	18.16
Gross Profit, 5 Yr. CAGR %	9.73	8.94	16.15	13.65	18.16
Earnings From Cont. Operations, 5 Yr. CAGR %	0.68	14.6	28.58	24.72	44.94
Net Income, 5 Yr. CAGR %	-8.89	-27.28	22.26	23.56	44.77
Normalized Net Income, 5 Yr. CAGR %	4.1	15.23	28.26	23.67	43.06
Diluted EPS Before Extra, 5 Yr. CAGR %	0.28	14.11	28.62	24.61	44.77
Common Equity, 5 Yr. CAGR %	5.39	-5.07	-2.41	8.67	10.5
Total Assets, 5 Yr. CAGR %	7.23	4.1	4.27	11.59	12.91
Tangible Book Value, 5 Yr. CAGR %	9.17	-5.36	-2.61	8.74	10.52
Cash From Operations, 5 Yr. CAGR %	-22.33	-38.14	-3.76	-4.46	15.89
Capital Expenditures, 5 Yr. CAGR %	-8.11	7.08	13.29	-8.17	5.1
Dividend Per Share, 5 Yr. CAGR %	-2.47	-13.67	20.55	24.92	-