Constance Hotels Services Limited | Annual Report 2025

147 ANNUAL REPORT 2025

Statement of Profit or Loss Year ended December 31, 2025

Statement of Profit or Loss and other Comprehensive Income Year ended December 31, 2025

THE GROUP

THE COMPANY

THE GROUP

THE COMPANY

Notes

2025 2024 MUR'000 MUR'000 MUR'000 MUR'000 2024 2025

Notes

2025 2024 MUR'000 MUR'000 MUR'000 MUR'000 2024 2025

431,448

351,761

6,484,067 (1,220,315) (3,627,703)

702,850

Profit for the year

336,545

155,822

Revenue

22

6,149,086 (1,230,071) (3,312,524)

371,656

-

Cost of inventories expensed

23(a) 23(b) 23(c)

-

(139,206) 105,415

Other comprehensive income: Items that will not be reclassified to profit or loss: Remeasurement of defined benefit obligations Share of other comprehensive income of associates

Administrative and operating expenses

(122,582) 134,639

155,996

Other operating income

207,051

(33,092) (1,017)

- -

18

(63,236)

- -

1,792,045

669,059

9

13

Earnings before interest, taxation, depreciation and amortisation

1,813,542

383,713

Deferred tax relating to these items - defined benefit obligations

Allowance raised on expected credit losses: - on trade receivables - on financial assets at amortised costs

6,287

-

5,444

-

11

16,975

-

13(c) 10(a)

(19,279)

-

-

(258,006)

-

(152,699)

(720,421) 1,077,068

(35)

Depreciation and amortisation

(710,948) 1,083,315

(126)

Items that may be reclassified subsequently to profit or loss: Currency translation differences

411,018 75,845 (134,343)

12,640

-

Operating profit Finance income

230,888 64,598 (139,003)

6,635

-

858

2,555

(744,668) 288,452 621,710 621,710 (190,262) 431,448 -

212,741

-

Finance costs

24

(771,834) 206,087 520,123 (4,044) 516,079 (179,534) 336,545

Share of other comprehensive income of associates

9

15,461

-

-

Share of results of associates

9

-

352,520

Profit before taxation

156,483

Other comprehensive income for the year

197,559

-

(24,152)

-

-

Loss on derecognition of rights of use assets

6

-

352,520

Profit before taxation Income tax expense

156,483

Total comprehensive income for the year

629,007

351,761

312,393

155,822

(759)

21(b)

(661)

351,761

Profit for the year

155,822

Total comprehensive income attributable to: Owners of the parent

594,714 34,293 629,007

351,761

290,704 21,689 312,393

155,822

Attributable to: Owners of the parent Non-controlling interests

-

Non-controlling interests

-

400,359 31,089 431,448

351,761

314,379 22,166 336,545

155,822

351,761

155,822

-

-

351,761

155,822

The notes on pages 152 to 218 form an integral part of these financial statements. Auditor’s report on pages 138 to 143.

3.65

3.21

Basic and diluted earnings per share (MUR)

25

2.87

1.42

The notes on pages 152 to 218 form an integral part of these financial statements. Auditor’s report on pages 138 to 143.