Condensed consolidated statement of profit or loss

for the six months ended 31 March 2022
Six months ended
31 March
Rm Notes 2022 Unaudited Restated1 2021  Unaudited  %
change
Year ended
30 September 2021 Audited
Revenue 2 5 114 4 614 11 9 575
Operating expenses 3 (4 657) (4 158) 12 (8 524)
Operating profit before impairment
of financial assets:
457 456 1 051
Reversal of impairment/(impairment) 8 (8) (1)
Credit write-off 3, 6 (6) (5) (20)
Expected credit losses 3, 6 14 (3) 19
Operating profit 3 465 448 4 1 050
Interest and dividend income 4 20 13 28
Interest expense 5 (36) (30) (70)
Profit before tax 449 431 4 1 008
Tax (118) (121) (2) (265)
Profit after tax 331 310 7 743
Share of joint ventures’ and associates’ (loss)/profit (12) 1 24
(Loss)/profit (8) 1 24
Impairment of net investment (4)
Profit for the period 319 311 3 767
Profit/(loss) for the period
attributable to:
Non-controlling interests 3 (2) (10)
Equity holders of Reunert 316 313 777
Earnings per share (cents)
Basic 11 196 194 1 483
Diluted 11 195 193 1 481
1 The consolidated statement of profit or loss has been restated to include in operating profit all items of income and
expenditure (excluding dividends received, interest income and expense and share of joint ventures’ and associates’
profit/(loss)) which change was first applied in the 30 September 2021 audited results. Refer to note 15.