Summarised annual financial statements

Summarised consolidated income statement

FOR THE YEAR ENDED 30 SEPTEMBER

  Audited 
R million  Notes  2020  Restated * 
2019 
CONTINUING OPERATIONS   
Revenue    49 683  60 206 
Operating profit before items listed below    5 122  6 547 
Impairment losses on financial assets and contract assets    (292) (75)
Depreciation    (2 661) (2 387)
Amortisation of intangible assets    (136) (115)
Operating profit before B-BBEE transaction charge    2 033  3 970 
B-BBEE transaction charge    (236) (73)
Operating profit    1 797  3 897 
Fair value adjustments on financial instruments    (340) 22 
Finance costs    (1 274) (1 134)
Income from investments    155  203 
Profit before non-operating and capital items    338  2 988 
Non-operating and capital items comprising of:   
Impairment of investments    (194) (25)
Impairment of goodwill    (702)
Impairment of indefinite life intangible assets    (708)
Impairment of property, plant and equipment, intangibles and other assets    (303) (127)
Fair value gain on deconsolidation of subsidiary    212 
Other non-operating and capital items    15 
(Loss)/profit before taxation    (1 562) 3 063 
Taxation    (889) (850)
(Loss)/profit after taxation    (2 451) 2 213 
(Loss)/income from associates and joint ventures    (48) 231 
(Loss)/profit for the year from continuing operations    (2 499) 2 444 
DISCONTINUED OPERATIONS   
Profit from discontinued operations    33 
(Loss)/profit for the year    (2 499) 2 477 
Attributable to:   
Owners of Barloworld Limited    (2 476) 2 428 
Non-controlling interests in subsidiaries    (23) 49 
  (2 499) 2 477 
(Loss)/earnings per share (cents)  
- basic  2  (1 236.0) 1 150.2 
- diluted  2  (1 236.0) 1 146.9 
(Loss)/earnings per share from continuing operations (cents)  
- basic  2  (1 236.0) 1 134.6 
- diluted  2  (1 236.0) 1 131.3 
Earnings per share from discontinued operation (cents)  
- basic    15.6 
- diluted    15.6 

* The restatement is due to Avis fleet no longer being classified as a discontinued operation, the restatement of impairment losses on financial assets and contract assets together with thedisaggregation of non-operating and capital items.

This set of financial statements has been extracted from the summarised preliminary report issued on 30 November 2020 which EY expressed an opinion that the preliminary consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements. This set of summarised consolidated financial statements is a summary of the complete set of financial statements available for inspection at our registered office and the Company's website (www.barloworld.com/investors). An unmodified audit opinion was issued on the complete set of the consolidated financial statements.