Income Statement CIM Financial Services Ltd

Stocks

CIM.N0000

MU0373N00004

Consumer Lending

End-of-day quote Mauritius S.E. Other stock markets 29/07/2026			5-day change	1st Jan Change
15.05 ^MUR	0.00%		-0.33%	-11.21%

05-12	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
05-11	CIM Financial Services Ltd Reports Earnings Results for the Second Quarter and Six Months Ended March 31, 2026	CI

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Published financial data: CIM FINANCIAL SERVICES LTD

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: September	2021	2022	2023	2024	2025
Interest and Dividend Income, Total	1.93B	2.5B	2.95B	3.54B	4.24B
Interest Expense, Total	396M	428M	579M	816M	989M
Net Interest Income	1.53B	2.07B	2.38B	2.73B	3.25B
Commission and Fees	596M	397M	431M	496M	593M
Gain (Loss) on Sale of Investments, Total (Rev)	-	-	-	-	-
Other Revenues, Total	128M	100M	108M	109M	133M
Revenues Before Provison For Loan Losses	2.26B	2.57B	2.91B	3.33B	3.97B
Provision For Loan Losses	298M	535M	296M	252M	371M
Total Revenues	1.96B	2.04B	2.62B	3.08B	3.6B
Salaries And Other Employee Benefits	606M	646M	748M	902M	1.03B
Cost of Services Provided, Total	35.8M	32.9M	54.3M	58.2M	60.4M
Depreciation & Amortization - (IS) - (Collected)	175M	159M	158M	171M	182M
Amortization of Goodwill and Intangible Assets - (IS)	37.5M	38.2M	35.8M	45.8M	43M
Provision for Bad Debts	244M	24.9M	16.1M	19.8M	14.6M
Other Operating Expenses	353M	417M	503M	569M	667M
Total Operating Expenses	1.45B	1.32B	1.52B	1.77B	2B
Operating Income	508M	719M	1.1B	1.32B	1.6B
Income (Loss) on Equity Invest.	-3.8M	-2.5M	-3.2M	-2M	-4M
Currency Exchange Gains (Loss)	5.4M	1.6M	5.5M	-7M	2M
Other Non Operating Income (Expenses)	-	-	-	-	-78.3M
EBT, Excl. Unusual Items	509M	718M	1.1B	1.31B	1.52B
Impairment of Goodwill	-	-	-	-	-
Gain (Loss) on Sale of Investments	-	-	2.9M	3.3M	2.7M
Gain (Loss) on Sale of Assets	2.3M	17M	1.2M	-500K	300K
Asset Writedown	-	-	-	-	-
Other Unusual Items	-	-	18.5M	-	-
EBT, Incl. Unusual Items	512M	735M	1.13B	1.31B	1.53B
Income Tax Expense	94.4M	134M	166M	203M	306M
Earnings From Continuing Operations	417M	601M	961M	1.11B	1.22B
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	417M	601M	961M	1.11B	1.22B
Minority Interest	-	-	-1.1M	-4.7M	-7.2M
Net Income - (IS)	417M	601M	960M	1.1B	1.21B
Net Income to Common Incl Extra Items	417M	601M	960M	1.1B	1.21B
Net Income to Common Excl. Extra Items	417M	601M	960M	1.1B	1.21B
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	681M	681M	681M	681M	681M
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	681M	681M	681M	681M	681M
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	169M	176M	183M	203M	250M
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-93.8M	-57.9M	-41.3M	-55.8M	-33.2M
Normalized Net Income	318M	449M	689M	812M	945M
Non-Cash Pension Expense	4.3M	12.2M	-11.3M	8.6M	8.3M
Supplemental Operating Expense Items
Stock-Based Comp., Other (Total)	-	-	9.1M	1.4M	-
Total Stock-Based Compensation	-	-	9.1M	1.4M	-

Fiscal Period: September	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	342M	682M	398M	514M	944M
Long-Term Investments - (FS Template)	128M	132M	134M	135M	137M
Trading Asset Securities, Total	800K	800K	183M	68.7M	1.7M
Loans and Lease Receivables - (FS Template)	14.35B	15.99B	18.58B	22.35B	25.53B
Other Receivables	326M	375M	503M	490M	561M
Gross Property Plant And Equipment	1.03B	968M	1.25B	1.28B	1.27B
Accumulated Depreciation	-392M	-373M	-600M	-639M	-697M
Net Property Plant And Equipment	633M	594M	652M	644M	572M
Goodwill	-	12.8M	12.8M	12.8M	12.8M
Other Intangibles, Total	97.9M	113M	138M	102M	164M
Other Current Assets, Total	191M	191M	389M	658M	718M
Deferred Tax Assets Long-Term (Collected)	276M	342M	372M	426M	505M
Other Long-Term Assets, Total	301M	352M	221M	221M	49.9M
Total Assets	16.65B	18.78B	21.58B	25.62B	29.2B
Liabilities
Interest Bearing Deposits	-	-	-	-	-
Deposits	-	-	-	-	-
Accounts Payable, Total	470M	369M	507M	665M	625M
Accrued Expenses, Total	101M	323M	185M	176M	209M
Short-Term Borrowings	24.5M	72.7M	180M	117M	81.9M
Current Portion of Long-Term Debt	3.09B	7.18B	6.81B	7.91B	7.75B
Current Portion of Leases	29M	33.7M	36.6M	45.7M	46.4M
Long-Term Debt	6.72B	4.55B	6.4B	8.02B	10.49B
Long-Term Leases	191M	176M	174M	122M	78.4M
Current Income Taxes Payable	266M	210M	185M	385M	658M
Unearned Revenue, Current	-	-	-	-	-
Deferred Tax Liability Current	-	29.9M	-	-	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	-	-	-	-	-
Unearned Revenue Non Current	219M	-	-	-	-
Pension & Other Post Retirement Benefits	120M	-	175M	178M	176M
Deferred Tax Liability Non-Current	33.2M	-	-	-	45M
Other Non Current Liabilities	799M	866M	1.11B	1.45B	1.89B
Total Liabilities	12.06B	13.82B	15.77B	19.07B	22.04B
Common Stock, Total	680M	680M	680M	680M	680M
Retained Earnings	3.4B	3.79B	4.46B	5.16B	5.79B
Comprehensive Income and Other	504M	502M	458M	489M	448M
Total Common Equity	4.59B	4.97B	5.6B	6.33B	6.92B
Minority Interest	-	-	216M	226M	234M
Total Equity	4.59B	4.97B	5.82B	6.55B	7.15B
Total Liabilities And Equity	16.65B	18.78B	21.58B	25.62B	29.2B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	681M	681M	681M	681M	681M
ECS Total Common Shares Outstanding	681M	681M	-	681M	681M
Book Value / Share	6.74	7.3	8.23	9.3	10.17
Tangible Book Value	4.49B	4.84B	5.45B	6.21B	6.74B
Tangible Book Value Per Share	6.6	7.12	8.01	9.13	9.91
Total Debt	10.05B	12.02B	13.6B	16.21B	18.44B
Debt Equivalent of Unfunded Proj. Benefit Obligation	108M	146M	166M	166M	169M
Net Debt	9.71B	11.33B	13.02B	15.63B	17.49B
Equity Method Investments, Total	-	12.5M	14M	15M	17.2M
Full Time Employees	750	832	-	906	1.06K
Assets under Capital Lease - Gross	-	-	-	-	-
Assets under Capital Lease - Accumulated Depreciation	-	-	-	-	-

Fiscal Period: September	2021	2022	2023	2024	2025
Net Income	417M	601M	960M	1.1B	1.21B
Depreciation, Depletion & Amortization	175M	159M	158M	171M	182M
Amortization of Goodwill and Intangible Assets - (CF)	-	1.8M	5.8M	18M	14.1M
Total Depreciation, Depletion & Amortization	175M	161M	164M	189M	196M
Amortization of Deferred Charges, Total	37.5M	36.4M	30M	27.8M	28.9M
(Gain) Loss On Sale of Asset - (CF)	-2.3M	-17.1M	-1.2M	500K	-300K
(Gain) Loss on Sale of Investments - (CF)	-	-	-2.9M	-3.3M	-2.7M
Total Asset Writedown	-	-	-	-	-
Provision for Credit Losses	542M	560M	328M	270M	461M
(Income) Loss On Equity Investments - (CF)	3.8M	2.5M	3.2M	2M	4M
Stock-Based Compensation (CF)	-	-	9.1M	1.4M	-
Change In Inventories	-1M	-	-400K	-	-2.1M
Change in Other Net Operating Assets (Collected)	-1.12B	-1.29B	-2.14B	-3.78B	-3.2B
Other Operating Activities	183M	-331M	-80.2M	253M	356M
Net Cash From Discontinued Operations	-	-	-	-	-
Cash from Operations	232M	-281M	-733M	-1.93B	-941M
Capital Expenditure	-49M	-124M	-214M	-194M	-148M
Sale of Property, Plant, and Equipment	26.8M	43.8M	34.9M	30.6M	41.3M
Cash Acquisitions	-	-124M	-624M	-	-
Divestitures	-	15.1M	-	-	-
Purchase / Sale of Intangible Assets	-25.5M	-22.6M	-12.3M	-8M	-106M
Sale (Purchase) of Real Estate Properties (Collected)	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-92.8M	-600K	-4.7M	116M	69M
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	-140M	-212M	-819M	-56M	-143M
Long-Term Debt Issued, Total	9.28B	13.38B	16.23B	18.57B	18.4B
Total Debt Issued	9.28B	13.38B	16.23B	18.57B	18.4B
Long-Term Debt Repaid, Total	-9.44B	-12.39B	-14.79B	-15.98B	-16.26B
Total Debt Repaid	-9.44B	-12.39B	-14.79B	-15.98B	-16.26B
Common Dividends Paid	-68M	-211M	-286M	-402M	-572M
Common & Preferred Stock Dividends Paid	-68M	-211M	-286M	-402M	-572M
Other Financing Activities, Total	-11.3M	-10.9M	-12.3M	-10.8M	-8.5M
Cash from Financing	-243M	774M	1.14B	2.18B	1.55B
Foreign Exchange Rate Adjustments	8.1M	11.2M	19.7M	-10.6M	-2.3M
Net Change in Cash	-143M	292M	-392M	180M	464M
Supplemental Items
Cash Interest Paid	302M	419M	565M	732M	891M
Cash Income Tax Paid (Refund)	61.6M	246M	229M	58M	66.8M
Net Debt Issued / Repaid	-163M	996M	1.44B	2.59B	2.13B

Fiscal Period: September	2021	2022	2023	2024	2025
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	-