Constance Hotels Services Limited | Annual Report 2025

177 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)

Maturity analysis of the financial instruments

The Company

Less than

Between 1 Between 2

Over

These financial assets disclosed below are held to manage liquidity risk of the Group and the Company.

1 year and 2 years and 5 years Total MUR ‘000 MUR ‘000 MUR ‘000 MUR ‘000 MUR ‘000 5 years

3 to 12 months

Over five years

The Group

At December 31, 2025 Trade and other payables

On demand

1 to 5 years

Total

480,572 39,154 244,048 763,774

- -

- -

- - - -

480,572 39,154

MUR ‘000 MUR ‘000

MUR ‘000 MUR ‘000 MUR ‘000

Bank overdraft Borrowings*

2025 Net trade receivables

256,040 256,040

685,211 685,211

1,185,299 1,705,025

551,478

-

- - - -

- - - -

551,478 227,428 421,839

-

227,428

Financial assets at amortised cost

421,839 973,317

-

Cash and cash equivalents

Less than

Between 1 Between 2

Over

227,428

1,200,745

1 year and 2 years and 5 years Total MUR ‘000 MUR ‘000 MUR ‘000 MUR ‘000 MUR ‘000 5 years

3 to 12 months

Over five years

The Group

On demand

1 to 5 years

Total

At December 31, 2024 Trade and other payables

MUR ‘000 MUR ‘000

MUR ‘000 MUR ‘000 MUR ‘000

732,895 34,650 255,421

- -

- -

- -

732,895 34,650

2024 Net trade receivables

Bank overdraft Borrowings*

545,673

-

- - - -

- - - -

545,673 185,528 375,013

282,855 282,855

682,060 682,060

279,890 279,890

1,500,226 2,267,771

Financial assets at amortised cost

-

185,528

1,022,966

Cash and cash equivalents

375,013 920,686

-

185,528

1,106,214

Bank borrowings maturity periods are detailed in Note 17.

3 to 12 months

Over five years

Trade and other payables are payable within one year.

The Company

On demand

1 to 5 years

Total

The liquidity position is closely monitored by management and the Group does not anticipate any major liquidity gap to arise.

MUR ‘000 MUR ‘000

MUR ‘000 MUR ‘000 MUR ‘000

2025 Financial assets at amortised cost

* Borrowings excludes Bank overdraft which has been disclosed on a separate line as part of the liquidity disclosure.

-

715,098

- - -

- - -

715,098 20,345 735,443

20,345 20,345

-

Cash and cash equivalent

715,098

3 to 12 months

Over five years

The Company

On demand

1 to 5 years

Total

MUR ‘000 MUR ‘000

MUR ‘000 MUR ‘000 MUR ‘000

2024 Financial assets at amortised cost

-

1,017,094

- - -

- - -

1,017,094

Cash and cash equivalent

18,469 18,469

-

18,469

1,017,094

1,035,563