1.4 Finance costs and finance income

Finance costs/income are recognised in profit or loss using the effective interest rate method as the instruments to which this relates are measured at amortised cost.

Where the core business of a Group subsidiary is providing finance to its customers, the interest earned from these customers is recognised as revenue in profit or loss. In all other scenarios, interest is recognised as a finance income or finance expense below operating profit.

		2026   R’000		2025   R’000
	Finance costs
	– Bank	17		66
	– Loans and facilities	840 638		1 003 071
	– Related party loans (refer to note 9)	2 400		755
	– Other	51 445		80 459
	– Unwinding of lease liability	96 819		5 963
		991 319		1 090 314
	Finance income
	– Bank	(49 803)		(34 625)
	– Loans	(1 387)		(6 779)
	– Related party loans (refer to note 9)	(223 607)		(710 833)
	– Related party other (refer to note 9)	–		(47 125)
	– Other	(2 802)		(4 495)
		(277 599)		(803 857)