Condensed consolidated statement of profit or loss

Download (EXCEL)



	% change	Unaudited Six months ended 31 December 2013 Rm	Restated Six months ended 31 December 2012^* Rm	Restated Financial year ended 30 June 2013^* Rm

Revenue	13	51 357	45 262	92 382
Net operating expenses		(47 136)	(41 309)	(84 222)
Profit from operations before depreciation and recoupments		4 221	3 953	8 160
Depreciation, amortisation, impairments and recoupments		(1 055)	(1 013)	(2 070)
Operating profit	8	3 166	2 940	6 090
Recoupments from sale of properties, net of impairments		39	19	8
Amortisation of intangible assets arising on business combinations		(147)	(110)	(254)
Net cost of meeting obligations under onerous contract		(29)
Foreign exchange gains and losses		28	47	103
Fair value gains and losses on foreign exchange derivatives		(44)	(42)	(79)
Charge for amending the conversion profile of the deferred
ordinary shares		(70)
Remeasurement of contingent considerations				66
Realised gain on disposal of available-for-sale investment			10	10
Business acquisition costs		(8)	(5)	(15)
Exceptional items		87	(9)	(178)
Profit before net financing costs and share of result of
associates and joint ventures	6	3 022	2 850	5 751
Net finance costs including fair value gains and losses		(420)	(362)	(744)
Share of result of associates and joint ventures		18	3	86
Profit before tax	5	2 620	2 491	5 093
Income tax expense		(689)	(703)	(1 405)
Net profit for the period	8	1 931	1 788	3 688
Net profit attributable to:
Owners of Imperial	10	1 734	1 580	3 296
Non-controlling interests		197	208	392
		1 931	1 788	3 688
Earnings per share (cents)
– Basic	9	898	822	1 720
– Diluted	12	878	787	1 651

^*	Amounts restated as a result of the application of amendments to IAS 19 Employee Benefits, refer to note 3. The original 30 June 2013 amounts were audited, the 31 December 2012 amounts and the restatements have not been audited.