Constance Hotels Services Limited | Annual Report 2025

149 ANNUAL REPORT 2025

Statement of Changes in Equity Year ended December 31, 2025

Statement of Changes in Equity Year ended December 31, 2025

Attributable to owners of the parent

Stated capital

Retained earnings MUR’000 40,359 351,761 (98,688) 293,432

Actuarial loss reserve

Non controlling interests

THE COMPANY

Total

Note

Stated capital Total equity MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 Revaluation reserve Translation reserve Retained earnings Total Convertible bonds

MUR’000 2,153,395

MUR’000 2,193,754

THE GROUP

Notes

At January 1, 2025 Profit for the year

- -

351,761 (98,688)

Dividend

29

2,153,395

3,299,925

896,634 (234,873) (1,019,741) 5,095,340

(38,127)

961,715 6,018,928

At January 1, 2025 Profit for the year

At December 31, 2025

2,153,395

2,446,827

-

-

-

-

400,359

400,359

31,089

-

431,448

Other comprehensive income for the year Total Comprehensive income Interest on convertible bonds Transaction cost of redemption of convertible bonds Redemption of convertible bonds Dividends to non-controlling interests

- - -

- - -

221,890 (27,535) 221,890 (27,535)

-

194,355 594,714

3,204

- -

197,559 629,007

At January 1, 2024 Profit for the year

2,153,395

(60,636) 155,822 (54,827) 40,359

2,092,759 155,822 (54,827) 2,193,754

16

400,359

34,293

- -

-

-

(35,242) (35,242)

(833)

- (36,075)

Dividend

29

At December 31, 2024

2,153,395

- -

- -

- -

- -

(9,090)

(9,090)

(170)

-

(9,260)

-

-

-

(961,715) (961,715)

- -

- -

- -

- -

-

-

(45,953)

- (45,953) - (98,688) - 5,496,244

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

(98,688) (98,688)

-

Dividends

29

At December 31, 2025

2,153,395

3,299,925 1,118,524 (262,408) (762,402) 5,547,034

(50,790)

At January 1, 2024 Profit for the year

2,153,395

3,299,925

874,048 (188,612) (1,245,646) 4,893,110

(22,817)

961,715 5,832,008

-

-

-

-

314,379

314,379

22,166

-

336,545

Other comprehensive income for the year Total Comprehensive income Interest on convertible bonds Dividends to non-controlling interests

16

- - -

- - -

22,586 22,586

(46,261) (46,261)

-

(23,675) 290,704 (33,647)

(477)

- - -

(24,152) 312,393 (34,516)

314,379 (33,647)

21,689

-

-

(869)

- -

- -

- -

- -

-

-

(36,130)

- -

(36,130) (54,827)

Dividends

29

(54,827)

(54,827)

-

At December 31, 2024

2,153,395

3,299,925

896,634 (234,873) (1,019,741) 5,095,340

(38,127)

961,715 6,018,928

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