Constance Hotels Services Limited | Annual Report 2025

173 ANNUAL REPORT 2025

Notes to the Financial Statements Year ended December 31, 2025

Notes to the Financial Statements Year ended December 31, 2025

3. FINANCIAL RISK MANAGEMENT (CONT’D) 3.1 Financial Risk Factors (cont’d)

3. FINANCIAL RISK MANAGEMENT (CONT’D) 3.1 Financial Risk Factors (cont’d)

THE GROUP

THE COMPANY

EUR TOTAL MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 USD GBP MUR OTHERS

EUR TOTAL MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 USD GBP MUR OTHERS

2024 Financial Assets Net trade receivables

2024 Financial Assets Financial assets at amortised cost

187,609 77,184 152,259 417,052

195,827 14,136 97,575 307,538

87,174

75,063 94,208 62,740 232,011

- -

545,673 185,528 375,013

-

391,999

-

625,095

- - -

1,017,094

Financial assets at amortised cost

-

Cash and cash equivalents

6,960 6,960

2,921

701 701

7,887

18,469

Cash and cash equivalents

56,438 143,612

6,001 6,001

394,920

632,982

1,035,563

1,106,214

Financial Liabilities Borrowings

Financial Liabilities Borrowings

- - -

93,783

-

1,158,412

- - -

1,252,195

174,627

3,467,156 2,033,856

- -

1,727,532 1,585,189

- -

5,369,315 3,619,045

Trade payables

-

25,022 25,022

707,873

732,895

Lease liabilities Trade payables

-

93,783

1,866,285

1,985,816

4,946

178,263

959 959

272,616

5,498 5,498

462,282

179,573

5,679,275

3,585,337

9,450,642

At December 31, 2025, if the Mauritian Rupee had weakened/strengthened by 10% against the US Dollar/Euro/GB Pound with all other variables constant, the impact on the profit for the year would have been MUR 75.9 million (2024: MUR 73.8 million) for the Group and MUR 28.9 million (2024: MUR 34.2 million) for the Company higher/lower mainly as a result of foreign exchange gains/losses on translation of trade receivables, financial assets at amortised cost and bank balances denominated in US Dollar/Euro/GB Pound. Similarly, the impact on the amount recognised directly into equity would have been MUR 517.7 million (2024: MUR 499.2 million) for the Group and MUR 27.1 million (2024: MUR 28.4 million) higher/lower, principally due to Group’s cash and borrowings of foreign subsidiaries.

THE COMPANY

EUR TOTAL MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 MUR’000 USD GBP MUR OTHERS

2025 Financial Assets Financial assets at amortised cost

-

327,660

-

387,438

- - -

715,098 20,345 735,443

4,694 4,694

5,874

2,229 2,229

7,548

Cash and cash equivalents

THE GROUP

THE COMPANY

333,534

394,986

Impact on profit

2025

2024

2025

2024

MUR'000

MUR'000

MUR'000

MUR'000

Financial Liabilities Borrowings

19,980 42,106 13,773

28,350

USD EUR GBP

26,141 35,449 12,207

33,568

- - -

69,053

- - -

-

981,278

1,050,331

399 189

592

-

28 28

-

28

Trade payables

60

69,053

981,278

1,050,359

THE GROUP

THE COMPANY

Impact on equity

2025

2024

2025

2024

MUR'000 566,320 (32,435) (16,140)

MUR'000

MUR'000 (26,448)

MUR'000

USD EUR GBP

537,174 (23,748) (14,265)

(30,114)

(469) (223)

(696) 2,432