Summarised Group statement of financial position

As at 31 May 2019

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   2019 
R'000
 
Restated*
2018  
R'000  
   Restated*
1 June 2017  
R'000  
ASSETS             
Non-current assets  3 477 070  9 412 758      2 070 547  
Property, plant and equipment  237 657  137 120      111 599  
Intangible assets  1 083 328  1 076 871      511 164  
Goodwill  1 234 995  1 036 243      604 590  
Investments in and loans to associates and joint ventures  218 842  6 684 585      731 788  
Loans receivable  41 760  53 270      36 851  
Trade and other receivables  –  22 757      47 858  
Advances to customers  584 440  356 689      –  
Deferred taxation assets  76 048  45 223      26 697  
Current assets  8 604 302  8 526 636      6 498 626  
Loans to associate  –  1 029 626      –  
Inventories  1 514 649  597 946      2 180 121  
Loans receivable  190 769  207 799      188 229  
Trade and other receivables  4 257 266  4 292 970      2 767 475  
Advances to customers  1 032 657  1 238 321      –  
Financial asset at fair value through profit and loss  204 739  168 144      –  
Current tax assets  18 626  43 942      12 135  
Cash and cash equivalents  1 385 596  947 888      1 350 666  
Total assets  12 081 372  17 939 394      8 569 173  
EQUITY AND LIABILITIES             
Capital and reserves  2 491 562  9 515 085      4 867 074  
Issued share capital and premium  7 599 016  7 844 847      3 953 871  
Other reserves  (2 824 740) (2 814 202)     (2 709 176) 
Retained earnings  (2 405 031) 4 327 523      3 555 242  
Total ordinary shareholders' equity  2 369 245  9 358 168      4 799 937  
Non-controlling interest  122 317  156 917      67 137  
Non-current liabilities  1 951 920  1 743 240      49 391  
Deferred taxation liabilities  236 400  229 100      49 391  
Borrowings  1 715 520  1 514 140      –  
Current liabilities  7 637 890  6 681 069      3 652 708  
Trade and other payables  5 371 386  4 990 798      3 543 779  
Financial guarantee contracts  243 492  –      –  
Provisions  24 947  39 628      35 071  
Financial liabilities at fair value through profit and loss  460 354  143 307      –  
Current tax liabilities  9 104  50 368      55 832  
Borrowings  1 520 764  1 456 968      18 026  
Bank overdraft  7 843  –      –  
Total equity and liabilities  12 081 372  17 939 394      8 569 173  
* As a result of the prior year errors the Group has restated their comparative financial information.

The Group has reclassified advances to customers to a separate line item. In the prior year financial statements this balance was included in trade and other receivables. There were no advances to customers at 31 May 2017.