Condensed consolidated statement of profit or loss

		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.