Unaudited condensed consolidated interim financial statements and cash dividend declaration for the six months ended 31 March 2021

Condensed consolidated
statement of financial position

As at 31 March 2021

                  As at 31 March
Rm Notes 2021
Unaudited
2020  
Unaudited1
Year ended  
30 September  
2020  
Audited1
Assets
       
Non-current assets
       
Property, plant and equipment   798 800 795
Investment property   31 30 31
Right-of-use assets   163 200 186
Intangible assets   432 426 445
Goodwill 9 924 924 924
Other investments and loans   68 65   61
Investments in joint ventures and associates   72 69 74
Leases receivable   555 566 557
Loans receivable   1 272 1 200 1 221
Deferred tax assets   154 242 172
    4 469 4 522 4 466
Current assets
       
Inventory   1 580 1 643 1 483
Leases receivable   297 281 288
Loans receivable   446 569 507
Trade and other receivables   2 010 2 240 1 895
Tax receivable   53 66 46
Derivative financial assets   12 16 12
Cash and cash equivalents   1 035 793 1 029
    5 433 5 608 5 260
Total assets
  9 902 10 130 9 726
Equity and liabilities
       
Capital and reserves
       
Share capital   389 389 389
Share-based payment reserves   219 223  217
Equity transactions/put option with non-controlling shareholders   (1) (109)
Empowerment shares   (276) (276) (276)
Treasury shares   (348) (342) (342)
Other reserves2   (182) (90) (161)
Retained earnings   6 688 6 554 6 678
Equity attributable to equity holders of Reunert   6 489 6 349 6 505
Non-controlling interests   43 73 38
Total equity
  6 532 6 422 6 543
Non-current liabilities
       
Deferred tax liabilities   100 101 89
Equity forward contract   53 –  59
Long-term loans   35 16 15
Lease liabilities   143 169 162
Contract liabilities   29 24 23
    360 310 348
Current liabilities
       
Put option liability 12 125
Equity forward contract   16 16
Current portion of long-term loans   6 1
Lease liabilities   57 55 56
Share-based payment liability   9 6
Derivative financial liabilities   33 38 28
Provisions   96 153 123
Tax liabilities   13 27 50
Contract liabilities   243 309 255
Trade and other payables   1 746 1 961 1 594
Bank overdrafts and short-term facilities   800 721 706
    3 010 3 398 2 835
Total equity and liabilities
  9 902 10 130 9 726
1 In the interest of clear presentation certain of the comparative period numbers have been disaggregated into their component parts. Accordingly the comparative period disclosure has been re-presented. The comparative period information has been re-presented to align with the presentation in the annual financial statements for the year ended 30 September 2020.
2 Refer to the statement of changes in equity for the composition of other reserves.