Earnings per share (Tables)
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6 Months Ended |
Jun. 30, 2025 |
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| Earnings per share [abstract] |
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| Summary of reconciliation of earnings used to calculate earnings per share explanatory |
| | | | | | | | | Earnings attributable to owners of the parent | | | Coupon on perpetual hybrid bonds | | | Tax on coupon on perpetual hybrid bonds | | | | | |
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| Summary of earnings per share calculations |
Earnings per share calculations are based upon the following : | | | | | | | | | | | | | | | | | | | | | | | | | Six months to 30 June 2025 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Six months to 30 June 2024 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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| Adjusted earnings per share explanatory |
Notes to the Unaudited Interim Financial Statements (continued) 7. Earnings per share (continued) Adjusted diluted earnings per share are calculated by taking the following adjustments into account (see pages 24 to 27): Items presented below are net of tax and non-controlling interests, when applicable. | | | | | | | | | Diluted earnings per share | | | Effect of amortisation and impairment of goodwill, trademarks and similar intangibles | | | Effect of settlement of historical litigation in relation to the Fox River | | | Effect of the changes in provision in relation to the Approved Plans in Canada | | | Effect of partial disposal of an associate | | | Effect of Romania other taxes | | | Effect of charges in respect of DOJ and OFAC investigations | | | Effect of restructuring and integration costs | | | Effect of other adjusting items in operating profit | | | Effect of adjusting items in net finance costs | | | Effect of gains related to the partial divestment of shares held in ITC1 | | | Tax associated with the partial divestment of shares held in ITC and hotels business demerger1 | | | Effect of associates’ adjusting items | | | Effect of adjusting items in respect of deferred taxation | | | | | | Adjusted diluted earnings per share | | | Impact of translational foreign exchange | | | Adjusted diluted earnings per share translated at 2024 exchange rates | | |
1.The 2025 values of the gains related to the partial divestment of shares held in ITC and associated tax are provisional.
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| Disclosure of headline earnings loss explanatory |
Diluted headline earnings per share are calculated by taking the following adjustments into account: | | | | | | | | | Diluted earnings per share | | | Effect of impairment of intangibles, property, plant and equipment, associates and held-for-sale assets (net of tax) | | | Effect of gains on disposal of property, plant and equipment, trademarks, held-for-sale assets, partial/full termination of IFRS 16 leases, and sale and leaseback (net of tax) | | | Issue of shares and change in shareholding of an associate | | | Gain on partial disposal of an associate and associated capital gains tax, including foreign exchange recycled | | | Diluted headline earnings per share | | |
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| Disclosure of reconciliation of earnings to headline earnings explanatory |
The following is a reconciliation of earnings to headline earnings, in accordance with the JSE Listing Requirements: | | | | | | | | | | | | Effect of impairment of intangibles, property, plant and equipment, associates and held-for-sale assets (net of tax) | | | Effect of gains on disposal of property, plant and equipment, trademarks, held-for-sale assets, partial/full termination of IFRS 16 leases, and sale and leaseback (net of tax) | | | Issue of shares and change in shareholding of an associate | | | Gain on partial disposal of an associate and associated capital gains tax, including foreign exchange recycled | | | | | |
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