Constance Hotels Services Limited | Annual Report 2025

ANNUAL REPORT 2025

39

Group Financial Highlights

Value Added Statement

2025 MUR’000 6,484,067 7,243,530 (2,537,547) 4,705,983 759,463

%

2024 MUR’000 6,149,086 6,869,333 (2,507,408) 4,361,925 720,247

%

2025 MUR’M 17,916

2024 MUR’M

STATEMENT OF FINANCIAL POSITION

Revenue

Total assets Borrowings

17,310

Value added tax/Goods and services tax

6,432 5,547 5,496

5,369 5,095 6,019

Total Revenue

Owners’ interest

Payment to suppliers for materials and services

Total equity

Value added by operations Other income/(charges) Total wealth created Distributed as follows: Employees Salaries and wages

154,636

205,055

2025 MUR’M

2024 MUR’M

4,860,619

100% 4,566,980

100%

STATEMENT OF CASH FLOW

1,125 (654) (292)

Net cash generated from operating activities

1,158

Net cash used in investing activities Net cash used in financing activities

(1,317)

1,848,856 1,848,856

1,725,091

38% 1,725,091

38%

(175)

Government Value added tax/Goods and services tax

759,463 33,040

720,247 32,318

2025 MUR’M

2024 MUR’M

Environment fees Solidarity Levy Corporate tax

STATEMENT OF PROFIT OR LOSS

-

-

190,262

179,534

6,484 1,792 1,077 (745)

Revenue EBITDA

6,149 1,814 1,083 (772)

Licences, land leases and other local tax

3,038

2,974

Social security charges

61,824

54,828

Operating profit

1,047,627

22%

989,901

22%

Finance cost

Reinvested to maintain/develop operations Depreciation and amortisation

720,421 400,359

710,948 314,379

622 431 400

Profit before taxation

516 337 314

Retained earnings

Profit for the year

1,120,780

23% 1,025,327

22%

Profit attributable to owners of the parent

Providers of capital Dividend to shareholders Interest on borrowings

2%

98,688 744,668 843,356

54,827 771,834 826,661

1%

FINANCIAL RATIOS

2025

2024

15% 17%

17% 18%

50.59

NAV per share

MUR

46.47

Total wealth distributed

4,860,619

100% 4,566,980

100%

1.17

Debt to equity ratio

0.89

27.64

EBITDA margin

% %

29.49

18%

17%

7.49 1.44 3.65 0.90

Return on total equity Interest cover ratio Profit per Share Dividend per share

5.60 1.43 2.87 0.50

38%

38%

MUR MUR

2024

2025

Employees Government Reinvested to maintain/develop operations Providers of Capital

22%

23%

22%

22%