Condensed consolidated
statement of financial position

as at 30 September 2022
Rm Notes 2022 Reviewed 2021
Audited
Non-current assets
Property, plant and equipment 888 858
Investment property 25 23
Right-of-use assets 130 146
Intangible assets 495 444
Goodwill 7 960 934
Investments in joint ventures and associates 9 99
Investment at fair value through profit or loss 9 53 76
Derivative financial asset 10 57 41
Lease receivables 370 410
Loan receivables 1 209 1 393
Other investments and loans 64 65
Deferred tax assets 151 145
4 411 4 634
Current assets
Tax receivable 107 115
Inventory 2 079 1 743
Lease receivables 236 273
Loan receivables 456 400
Trade and other receivables 2 674 2 097
Derivative financial assets 12 7
Cash and cash equivalents 957 1 068
6 521 5 703
Total assets 10 932 10 337
Equity and liabilities
Capital and reserves
Share capital 389 389
Share-based payment reserves 216 219
Empowerment shares (554) (276)
Treasury shares (169) (447)
Equity transactions/put option with non-controlling interests (20) (72)
Other reserves1 (169) (163)
Retained earnings 7 364 7 045
Equity attributable to equity holders of Reunert 7 057 6 695
Non-controlling interests 133 87
Total equity2 7 190 6 782

 

Rm Notes 2022 Reviewed 2021 Audited
Non-current liabilities
Deferred tax liabilities 200 158
Equity forward contract 28 48
Long-term loans 71 44
Lease liabilities 77 100
Derivative financial liability 10 33 92
Share-based payment liability 7 –
Contingent consideration 13 25 10
441 452
Current liabilities
Put option liability 14 – 25
Equity forward contract 20 18
Current portion of long-term loans 7 39
Lease liabilities 89 85
Derivative financial liabilities 15 17
Provisions 62 81
Tax liabilities 41 21
Contract liabilities 260 264
Trade and other payables 2 209 1 776
Bank overdrafts and other short-term facilities 598 777
3 301 3 103
Total equity and liabilities 10 932 10 337
1 Other reserves consist of:
– Equity forward contract
– Foreign currency translation reserve
– Translation loss on net investment in foreign subsidiary
– Fair value reserves
2 Refer to the statement of changes in equity for the composition of all components of equity.