Group statement of financial positionas at 31 May 2023

Notes 31 May
2023 
R'000
 
31 May
2022 
R'000 
ASSETS 
Non-current assets  5 700 072  3 499 479 
Property, plant and equipment  4.3 224 362  195 313 
Right-of-use assets  4.4 24 577  36 266 
Intangible assets  4.2 1 583 231  1 665 549 
Goodwill  4.1 717 475  681 754 
Investments in associates and joint ventures1  2.1.2 83 185  76 147 
Loans to associates and joint ventures1  2.1.2 1 913 645  22 745 
Loans receivable  3.3.1 65 386  48 913 
Advances to customers  3.3.3 810 252  547 711 
Financial assets at fair value through profit or loss  3.5 113 151  133 293 
Financial assets at fair value through other comprehensive income  3.7 —  8 536 
Deferred taxation assets  7.2 164 808  83 252 
Current assets  9 018 238  9 829 505 
Loans to associates and joint ventures1  2.1.2 241 402  25 858 
Inventories  4.5 2 834 914  1 143 372 
Loans receivable  3.3.1 38 804  32 801 
Trade and other receivables  3.3.2 3 060 510  4 743 338 
Advances to customers  3.3.3 1 446 950  1 119 827 
Financial assets at fair value through profit or loss  3.5 61 028  14 008 
Financial assets at fair value through other comprehensive income  3.7 12 914  11 688 
Current tax assets  18 946  15 022 
Cash and cash equivalents  3.3.4 1 302 770  2 723 591 
Total assets  14 718 310  13 328 984 
EQUITY AND LIABILITIES 
Capital and reserves  4 439 543  4 187 598 
Issued share capital and premium  7 521 248  7 544 531 
Other reserves  6.2 (2 877 012) (2 871 437)
Retained earnings  (316 341) (585 307)
Total ordinary shareholders' equity  4 327 895  4 087 787 
Non-controlling interest  111 648  99 811 
Non-current liabilities  2 247 191  783 878 
Deferred taxation liabilities  7.2 319 140  299 909 
Non-current lease liability  3.8 23 462  9 498 
Financial liabilities at fair value through profit or loss  3.5 61 824  — 
Borrowings  3.4.2 1 842 765  474 471 
Current liabilities  8 031 576  8 357 508 
Trade and other payables  3.4.1 5 636 270  6 069 027 
Deferred revenue  4.6 87 434  113 367 
Lease liability  3.8 9 239  37 384 
Financial liabilities at fair value through profit or loss  3.5 —  22 200 
Current tax liabilities  68 275  21 467 
Borrowings  3.4.2 2 230 355  2 094 000 
Bank overdraft  3.3.4 63 
Total equity and liabilities  14 718 310  13 328 984 
1 In order to achieve enhanced disclosure, investments in associates and joint ventures have been disaggregated from loans to associates and joint ventures. The loans are not considered to be part of the net investment in the associates and joint ventures.