ANNUAL FINANCIAL STATEMENTS 2024

for the year ended 30 September 2024

Notes to the financial statements

  1. GENERAL ACCOUNTING POLICIES AND SIGNIFICANT JUDGEMENTS
  2. REVENUE (GROUP)
  3. COST OF SALES
  4. SUNDRY INCOME
  5. OPERATING INCOME BEFORE IMPAIRMENTS AND NON-OPERATIONAL ITEMS
  6. DIRECTORS' EMOLUMENTS
  7. IMPAIRMENTS AND FAIR VALUE LOSSES
  8. NON-OPERATIONAL ITEMS
  9. NET (FINANCE COSTS)/FINANCE INCOME
  10. TAXATION
  11. CALCULATION OF WEIGHTED AVERAGE NUMBER OF SHARES AND HEADLINE EARNINGS PER SHARE
  12. DIVIDENDS
  13. PROPERTY, PLANT AND EQUIPMENT
  14. GOODWILL AND INTANGIBLE ASSETS
  15. IMPAIRMENT TESTING OF NON-FINANCIAL ASSETS
  16. INVESTMENTS IN ASSOCIATED COMPANIES
  17. OTHER INVESTMENTS*
  18. LOANS
  19. DEFERRED TAXATION
  20. INVENTORIES
  21. TRADE AND OTHER RECEIVABLES
  22. SHARE CAPITAL
  23. UNISSUED SHARES
  24. TAX EFFECT OF OTHER COMPREHENSIVE INCOME
  25. TRADE AND OTHER PAYABLES
  26. EMPLOYEE-RELATED ACCRUALS
  27. BORROWINGS
  28. GROUP COMMITMENTS
  29. SHARE-BASED PAYMENT
  30. PENSION ASSET
  31. POST-RETIREMENT MEDICAL AID OBLIGATIONS
  32. GUARANTEES AND CONTINGENT LIABILITIES
  33. FINANCIAL INSTRUMENTS
  34. RELATED-PARTY DISCLOSURES
  35. INTEREST IN SUBSIDIARY COMPANIES
  36. PROFIT FOR THE YEAR FROM DISCONTINUED OPERATION
  37. ASSETS CLASSIFIED AS HELD FOR SALE
  38. SUBSEQUENT EVENTS