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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

AVI

AVI · A2X Markets · Incorporated in South Africa · Consolidated statements

On this page
Company details
Legal name
AVI Limited
Incorporated in
South Africa
Listing
AVI on the A2X Markets, active · ISIN ZAE000049433 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
30 June

Overview

Year ended 30 June 2026 · published summary of audited statements, final status not established · source

Read with these figures

  • Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY to 30 Jun 2026 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2026: final status not established

    Published by the issuer as its results booklet. No auditor's report is printed: note 10 (PDF p20) states that the summarised consolidated annual financial statements were audited by Ernst & Young Inc., who expressed an unmodified opinion thereon, and that the report is available for inspection at the registered office. The results commentary closes with handwritten signatures above the names Mike Watters (Chairman) and Simon Crutchley (CEO), dated 7 September 2026 (PDF p9, page image); no board-approval statement for the summary is printed. Prepared under the supervision of Justin O'Meara CA(SA), Group CFO (PDF p20).

    Source: AVI Limited Results for the year ended 30 June 2026 (summarised consolidated annual financial statements) (dated 2026-09-07)

  • 2026, 2025: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20); prepared in accordance with the JSE Listings Requirements for summarised reports (p14) No auditor's report on the summary is printed; the summary states that 'The summarised consolidated annual financial statements for the year ended 30 June 2026 have been audited by Ernst & Young Inc., who expressed an unmodified opinion thereon. The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20, note 10) Summarised consolidated balance sheet (p10), statement of comprehensive income (p11), statement of cash flows (p12) and statement of changes in equity (p13), with selected notes (pp14-20). Condensed lines: equity is printed as one total with no share capital or reserves split on the balance sheet; no total-liabilities line; several lines combine items (intangible assets and goodwill; inventories and biological assets; receivables and payables including derivatives; current borrowings including the short-term portion of lease liabilities).

    Source: AVI Limited Results for the year ended 30 June 2026 (summarised consolidated annual financial statements) (dated 2026-09-07)

  • Published summary of audited statements for 2025: final status not established

    Published by the issuer as its results booklet. No auditor's report is printed: note 11 (PDF p20) states that the summarised consolidated annual financial statements were audited by Ernst & Young Inc., who expressed an unmodified opinion thereon, and that the report is available for inspection at the registered office. The results commentary closes with handwritten signatures above the names MJ Watters (Chairman) and SL Crutchley (CEO), dated 8 September 2025 (PDF p9, page image); no board-approval statement for the summary is printed. Prepared under the supervision of Justin O'Meara CA(SA), Group CFO (PDF p20).

    Source: AVI Limited Results for the year ended 30 June 2025 (summarised consolidated annual financial statements) (dated 2025-09-08)

  • 2024: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20); prepared in accordance with the JSE Listings Requirements for summarised reports (p14) No auditor's report on the summary is printed; the summary states that 'The summarised consolidated annual financial statements for the year ended 30 June 2025 have been audited by Ernst & Young Inc., who expressed an unmodified opinion thereon. The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20, note 11) Summarised consolidated balance sheet (p10), statement of comprehensive income (p11), statement of cash flows (p12) and statement of changes in equity (p13), with selected notes (pp14-20). Condensed lines: equity is printed as one total with no share capital or reserves split on the balance sheet; no total-liabilities line; several lines combine items (intangible assets and goodwill; inventories and biological assets; receivables and payables including derivatives; current borrowings including the short-term portion of lease liabilities).

    Source: AVI Limited Results for the year ended 30 June 2025 (summarised consolidated annual financial statements) (dated 2025-09-08)

  • Revenue

    ZAR 16.2 billion

    16,240.3 ZAR millions · p11

    +1.4% vs 2025

  • Operating profit / (loss)

    ZAR 3.72 billion

    3,719.9 ZAR millions · p11

    +4.4% vs 2025

  • Profit / (loss) for the year

    ZAR 2.56 billion

    2,562.6 ZAR millions · p11

    +5.5% vs 2025

  • Total assets

    ZAR 10.4 billion

    10,388.1 ZAR millions · p10

    −1.0% vs 2025

  • Total equity

    ZAR 5.86 billion

    5,861.3 ZAR millions · p10

    +9.6% vs 2025

  • Cash from operations

    ZAR 3.28 billion

    3,280.3 ZAR millions · p12

    +14.8% vs 2025

Large amounts are rounded for reading (ZAR million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in ZAR millions unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY to 30 Jun 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY to 30 Jun 2025 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2026 filing · source
    • 2026, 2025: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20); prepared in accordance with the JSE Listings Requirements for summarised reports (p14) No auditor's report on the summary is printed; the summary states that 'The summarised consolidated annual financial statements for the year ended 30 June 2026 have been audited by Ernst & Young Inc., who expressed an unmodified opinion thereon. The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20, note 10) Summarised consolidated balance sheet (p10), statement of comprehensive income (p11), statement of cash flows (p12) and statement of changes in equity (p13), with selected notes (pp14-20). Condensed lines: equity is printed as one total with no share capital or reserves split on the balance sheet; no total-liabilities line; several lines combine items (intangible assets and goodwill; inventories and biological assets; receivables and payables including derivatives; current borrowings including the short-term portion of lease liabilities).
  • FY to 30 Jun 2024 — published summary of audited statements (summary), final status not established; comparative in the FY to 30 Jun 2025 filing · source
    • Published summary of audited statements for 2025: final status not established. Published by the issuer as its results booklet. No auditor's report is printed: note 11 (PDF p20) states that the summarised consolidated annual financial statements were audited by Ernst & Young Inc., who expressed an unmodified opinion thereon, and that the report is available for inspection at the registered office. The results commentary closes with handwritten signatures above the names MJ Watters (Chairman) and SL Crutchley (CEO), dated 8 September 2025 (PDF p9, page image); no board-approval statement for the summary is printed. Prepared under the supervision of Justin O'Meara CA(SA), Group CFO (PDF p20).
    • 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20); prepared in accordance with the JSE Listings Requirements for summarised reports (p14) No auditor's report on the summary is printed; the summary states that 'The summarised consolidated annual financial statements for the year ended 30 June 2025 have been audited by Ernst & Young Inc., who expressed an unmodified opinion thereon. The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20, note 11) Summarised consolidated balance sheet (p10), statement of comprehensive income (p11), statement of cash flows (p12) and statement of changes in equity (p13), with selected notes (pp14-20). Condensed lines: equity is printed as one total with no share capital or reserves split on the balance sheet; no total-liabilities line; several lines combine items (intangible assets and goodwill; inventories and biological assets; receivables and payables including derivatives; current borrowings including the short-term portion of lease liabilities).

Income statement

Income statement, ZAR millions. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitationsFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
REVENUE1 16,240.3 16,021.5 15,862.3
Cost of sales (9,350.7) (9,184.0) (9,248.9)
GROSS PROFIT2 6,889.6 6,837.5 6,613.4
Selling and administrative expenses, including other income3 (3,169.7) (3,275.6) (3,308.8)
OPERATING PROFIT BEFORE CAPITAL ITEMS45 3,719.9 3,561.9 3,304.6
Interest received 5.0 10.1 14.8
Finance costs (196.1) (236.8) (199.3)
Share of equity-accounted loss of joint venture6 –7 (0.3) (3.2)
Capital items8 0.8 11.1 (20.7)
PROFIT BEFORE TAXATION9 3,529.6 3,346.0 3,096.2
Taxation (967.0) (916.3) (838.5)
PROFIT FOR THE YEAR10 2,562.6 2,429.7 2,257.7
OTHER COMPREHENSIVE PROFIT/(LOSS), NET OF TAX11 19.3 (19.7) (1.8)
TOTAL COMPREHENSIVE INCOME FOR THE YEAR12 2,581.9 2,410.0 2,255.9
Owners of AVI13 2,581.9 2,410.0 2,255.9
  1. Printed “–”, read as nil: subtotal_arithmetic: is.profit_before_tax.
Notes and alternative reported figures (12)
  1. Printed under different labels across filings: “REVENUE”; “Revenue”.
  2. Printed under different labels across filings: “GROSS PROFIT”; “Gross profit”.
  3. “Selling and administrative expenses, including other income”: mapping to a shared definition is uncertain. Printed as one line: selling and administrative expenses, including other income.
  4. “OPERATING PROFIT BEFORE CAPITAL ITEMS”: mapping to a shared definition is uncertain. Printed 'Operating profit before capital items'; capital items (0,8; 2025: 11,1) are printed below it, before profit before taxation.
  5. Printed under different labels across filings: “OPERATING PROFIT BEFORE CAPITAL ITEMS”; “Operating profit before capital items”.
  6. Printed under different labels across filings: “Share of equity-accounted loss of joint venture”; “Share of equity-accounted losses of joint venture”.
  7. “Capital items” is an issuer-specific line, not mapped to a shared definition: Printed below operating profit before capital items, within profit before taxation.
  8. Printed under different labels across filings: “PROFIT BEFORE TAXATION”; “Profit before taxation”.
  9. Printed under different labels across filings: “PROFIT FOR THE YEAR”; “Profit for the year”.
  10. Printed under different labels across filings: “OTHER COMPREHENSIVE PROFIT/(LOSS), NET OF TAX”; “Other comprehensive loss, net of tax”.
  11. Printed under different labels across filings: “TOTAL COMPREHENSIVE INCOME FOR THE YEAR”; “Total comprehensive income for the year”.
  12. “Owners of AVI” is an issuer-specific line, not mapped to a shared definition: Attribution of total comprehensive income.

Balance sheet

Balance sheet, ZAR millions. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitationsFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Property, plant and equipment 3,349.2 3,421.1 3,248.3
Right-of-use assets 430.9 463.5 466.9
Intangible assets and goodwill1 934.5 940.3 943.0
Investments and other long-term assets2 24.4 22.6 32.5
Deferred taxation 61.9 58.6 71.2
Non-current assets (unlabelled subtotal) 4,800.9 4,906.1 4,761.9
Inventories and biological assets3 3,115.6 3,127.3 3,055.0
Trade and other receivables including derivatives4 2,264.8 2,169.3 2,139.9
Cash and cash equivalents 206.8 294.5 352.9
Current assets (unlabelled subtotal) 5,587.2 5,591.1 5,547.8
TOTAL ASSETS5 10,388.1 10,497.2 10,309.7
TOTAL EQUITY6 5,861.3 5,346.9 5,784.9
Cash-settled share-based payment liabilities7 16.4 17.5 15.2
Lease liabilities 391.3 417.8 404.9
Employee benefit liabilities8 304.8 300.0 334.8
Deferred taxation 382.9 388.0 394.9
Non-current liabilities (unlabelled subtotal) 1,095.4 1,123.3 1,149.8
Cash-settled share-based payment liabilities9 2.5 –10 Not reported in this filing11
Current borrowings including short-term portion of lease liabilities12 1,481.6 2,139.9 1,367.2
Trade and other payables including derivatives13 1,905.6 1,855.4 1,965.9
Current tax liabilities 41.7 31.7 41.9
Current liabilities (unlabelled subtotal) 3,431.4 4,027.0 3,375.0
TOTAL EQUITY AND LIABILITIES14 10,388.1 10,497.2 10,309.7
  1. Printed “–”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (13)
  1. “Intangible assets and goodwill”: mapping to a shared definition is uncertain. Printed 'Intangible assets and goodwill' as one line; goodwill is included.
  2. “Investments and other long-term assets” is an issuer-specific line, not mapped to a shared definition: Non-current; printed as one line.
  3. “Inventories and biological assets”: mapping to a shared definition is uncertain. Printed 'Inventories and biological assets' as one line; biological assets (abalone) are included.
  4. “Trade and other receivables including derivatives”: mapping to a shared definition is uncertain. Printed 'Trade and other receivables including derivatives'; derivative assets are included.
  5. Printed under different labels across filings: “TOTAL ASSETS”; “Total assets”.
  6. Printed under different labels across filings: “TOTAL EQUITY”; “Total equity”.
  7. “Cash-settled share-based payment liabilities” is an issuer-specific line, not mapped to a shared definition: Non-current liabilities.
  8. “Employee benefit liabilities” is an issuer-specific line, not mapped to a shared definition: Non-current liabilities.
  9. “Cash-settled share-based payment liabilities” is an issuer-specific line, not mapped to a shared definition: Current liabilities; 2025 printed '–'.
  10. Not reported in this filing: Not printed: the statement of financial position (p10) prints cash-settled share-based payment liabilities only once, under non-current liabilities (17,5 and 15,2); no current portion line for 2024. (text layer of the selected statement page)
  11. “Current borrowings including short-term portion of lease liabilities”: mapping to a shared definition is uncertain. Printed as one line: current borrowings including the short-term portion of lease liabilities.
  12. “Trade and other payables including derivatives”: mapping to a shared definition is uncertain. Printed 'Trade and other payables including derivatives'; derivative liabilities are included.
  13. Printed under different labels across filings: “TOTAL EQUITY AND LIABILITIES”; “Total equity and liabilities”.

Cash flow

Cash flow, ZAR millions. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitationsFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Cash generated by operations 4,407.4 3,985.8 3,778.3
Interest paid1 (196.1) (236.8) (199.3)
Taxation paid (931.0) (892.4) (910.2)
NET CASH AVAILABLE FROM OPERATING ACTIVITIES2 3,280.3 2,856.6 2,668.8
Interest received 5.0 10.1 14.8
Property, plant and equipment acquired (387.2) (601.0) (476.5)
Additions to intangible assets (4.6) (8.7) (25.8)
Proceeds from disposals of property, plant and equipment 11.4 12.9 16.5
Other cash flows (to)/from investments34 (1.9) 22.0 (1.3)
NET CASH UTILISED IN INVESTING ACTIVITIES5 (377.3) (564.7) (472.3)
Short-term funding (repaid)/raised67 (658.6) 777.2 (471.9)
Lease liabilities repaid (141.5) (150.6) (148.3)
Payment to I&J BBBEE shareholders8 (1.5) (0.6) –9
Ordinary dividends paid (2,191.2) (2,037.3) (1,709.8)
Special dividend paid10 –9 (938.1) –9
NET CASH UTILISED IN FINANCING ACTIVITIES11 (2,992.8) (2,349.4) (2,330.0)
DECREASE IN CASH AND CASH EQUIVALENTS12 (89.8) (57.5) (133.5)
Cash and cash equivalents at beginning of year 294.5 352.9 494.9
Translation of cash equivalents of foreign subsidiaries 2.1 (0.9) (8.5)
CASH AND CASH EQUIVALENTS AT END OF YEAR13 206.8 294.5 352.9
  1. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (12)
  1. “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid' in operating activities; not split between borrowings and leases.
  2. Printed under different labels across filings: “NET CASH AVAILABLE FROM OPERATING ACTIVITIES”; “Net cash available from operating activities”.
  3. “Other cash flows (to)/from investments” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  4. Printed under different labels across filings: “Other cash flows (to)/from investments”; “Other cash flows from/(to) investments”.
  5. Printed under different labels across filings: “NET CASH UTILISED IN INVESTING ACTIVITIES”; “Net cash utilised in investing activities”.
  6. “Short-term funding (repaid)/raised” is an issuer-specific line, not mapped to a shared definition: Financing activities; net movement in short-term funding.
  7. Printed under different labels across filings: “Short-term funding (repaid)/raised”; “Short-term funding raised/(repaid)”.
  8. “Payment to I&J BBBEE shareholders” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  9. “Special dividend paid” is an issuer-specific line, not mapped to a shared definition: Financing activities; 2026 printed '–'.
  10. Printed under different labels across filings: “NET CASH UTILISED IN FINANCING ACTIVITIES”; “Net cash utilised in financing activities”.
  11. Printed under different labels across filings: “DECREASE IN CASH AND CASH EQUIVALENTS”; “Decrease in cash and cash equivalents”.
  12. Printed under different labels across filings: “CASH AND CASH EQUIVALENTS AT END OF YEAR”; “Cash and cash equivalents at end of year”.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Published summary of audited statements (summary)comparative in FY to 30 Jun 2026 filingsource limitationsFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Earnings / (loss) per share (per share)51 7.6812 7.3263 6.8254
Profit / (loss) attributable to shareholders (ZAR millions)6 2,562.6 2,429.7 2,257.7
  1. Printed as 768,1 cents; value converted to ZAR at 100 cents = 1 ZAR.
  2. Printed as 732,6 cents; value converted to ZAR at 100 cents = 1 ZAR.
  3. Printed as 682,5 cents; value converted to ZAR at 100 cents = 1 ZAR.
Notes and alternative reported figures (3)
  1. “Basic earnings per share (cents)#”: mapping to a shared definition is uncertain. Basic EPS (cents); diluted basic EPS is printed separately and differs (native eps_diluted).
  2. Earnings / (loss) per share: printed as “Basic earnings per share (cents)#”.
  3. Profit / (loss) attributable to shareholders: printed as “Owners of AVI”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
30 Jun 2026 Dividends paid (cash flow statement) Ordinary dividends paid (2,191.2) ZAR millions Summary statements, p12
30 Jun 2025 Dividends paid (cash flow statement) Ordinary dividends paid (2,037.3) ZAR millions Summary statements, p12
30 Jun 2024 Dividends paid (cash flow statement) Ordinary dividends paid (1,709.8) ZAR millions Summary statements, p12

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • AVI Limited Results for the year ended 30 June 2026 (summarised consolidated annual financial statements)

    Year ended 30 June 2026 · Published summary of audited statements (summary) · final status not established

    Audit: Ernst & Young Inc. (named); no auditor's opinion on the full statements in this document

    Final status: Published by the issuer as its results booklet. No auditor's report is printed: note 10 (PDF p20) states that the summarised consolidated annual financial statements were audited by Ernst & Young Inc., who expressed an unmodified opinion thereon, and that the report is available for inspection at the registered office. The results commentary closes with handwritten signatures above the names Mike Watters (Chairman) and Simon Crutchley (CEO), dated 7 September 2026 (PDF p9, page image); no board-approval statement for the summary is printed. Prepared under the supervision of Justin O'Meara CA(SA), Group CFO (PDF p20).

    Document date
    7 Sep 2026
    Auditor's report
    date not recorded
    Board approval
    date not recorded
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2026, FY to 30 Jun 2025
    Basis
    consolidated statements · ZAR millions (printed “R’m”)
    • Basic EPS 768,1 cents (2025: 732,6) and diluted basic EPS 760,2 cents (2025: 721,2) are printed separately (p11); basic mapped to eps_basic_diluted as ambiguous, diluted to a native per-share concept. EPS and HEPS are printed in cents and stored in rand with the printed figure and unit kept (minor_unit).
    • Other comprehensive profit/(loss), net of tax is printed as a total above its components (p11); the components (translation differences, cash flow hedging reserve, actuarial loss and the related taxation) are not transcribed. The memorandum line 'Depreciation and amortisation ... included in operating profit' (609,3; 2025: 587,3) is not transcribed: sideways folio text interrupts its label in the re-read. The cash flow statement prints an unlabelled subtotal (204,7; 2025: 295,4) between cash at the beginning of the year and the translation of foreign cash; not transcribed (p12).
    • No auditor's report on the summary is printed; the summary states that 'The summarised consolidated annual financial statements for the year ended 30 June 2026 have been audited by Ernst & Young Inc., who expressed an unmodified opinion thereon. The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20, note 10)
    • Summarised consolidated balance sheet (p10), statement of comprehensive income (p11), statement of cash flows (p12) and statement of changes in equity (p13), with selected notes (pp14-20). Condensed lines: equity is printed as one total with no share capital or reserves split on the balance sheet; no total-liabilities line; several lines combine items (intangible assets and goodwill; inventories and biological assets; receivables and payables including derivatives; current borrowings including the short-term portion of lease liabilities).
    Technical details
    File
    24 pages, with a text layer
    SHA-256
    2811bbc8176ad72b5566bf2d739b66cebc98ced468c5b49a5465988ef7aad3f7
    Entity as printed
    AVI Limited, Registration Number: 1944/017201/06, ISIN ZAE000049433, Share Code: AVI (PDF p2)
    Issuer copy
    retrieved 2026-10-08T18:48:57Z

  • AVI Limited Results for the year ended 30 June 2025 (summarised consolidated annual financial statements)

    Year ended 30 June 2025 · Published summary of audited statements (summary) · final status not established

    Audit: Ernst & Young Inc. (named); no auditor's opinion on the full statements in this document

    Final status: Published by the issuer as its results booklet. No auditor's report is printed: note 11 (PDF p20) states that the summarised consolidated annual financial statements were audited by Ernst & Young Inc., who expressed an unmodified opinion thereon, and that the report is available for inspection at the registered office. The results commentary closes with handwritten signatures above the names MJ Watters (Chairman) and SL Crutchley (CEO), dated 8 September 2025 (PDF p9, page image); no board-approval statement for the summary is printed. Prepared under the supervision of Justin O'Meara CA(SA), Group CFO (PDF p20).

    Document date
    8 Sep 2025
    Auditor's report
    date not recorded
    Board approval
    date not recorded
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2024
    Basis
    consolidated statements · ZAR millions (printed “R’m”)
    • Basic EPS 732,6 cents (2024: 682,5) and diluted basic EPS 721,2 cents (2024: 675,5) are printed separately (p11); basic mapped to eps_basic_diluted as ambiguous, diluted to a native per-share concept. EPS and HEPS are printed in cents and stored in rand with the printed figure and unit kept (minor_unit).
    • Other comprehensive loss, net of tax is printed as a total above its components (p11); the components (translation differences, cash flow hedging reserve, actuarial gain/(loss) and the related taxation) are not transcribed. The memorandum line 'Depreciation and amortisation ... included in operating profit' (587,3; 2024: 547,8) is not transcribed: sideways folio text interrupts its label in the re-read. The cash flow statement prints an unlabelled subtotal (295,4; 2024: 361,4) between cash at the beginning of the year and the translation of foreign cash; not transcribed (p12).
    • No auditor's report on the summary is printed; the summary states that 'The summarised consolidated annual financial statements for the year ended 30 June 2025 have been audited by Ernst & Young Inc., who expressed an unmodified opinion thereon. The auditor also expressed an unmodified opinion on the consolidated annual financial statements from which these summarised consolidated annual financial statements were derived.' (p20, note 11)
    • Summarised consolidated balance sheet (p10), statement of comprehensive income (p11), statement of cash flows (p12) and statement of changes in equity (p13), with selected notes (pp14-20). Condensed lines: equity is printed as one total with no share capital or reserves split on the balance sheet; no total-liabilities line; several lines combine items (intangible assets and goodwill; inventories and biological assets; receivables and payables including derivatives; current borrowings including the short-term portion of lease liabilities).
    Technical details
    File
    24 pages, with a text layer
    SHA-256
    3b078e60066b96e9a9ba1d7ca86bd82b67ad842e4cc549170d13ee427f66eb37
    Entity as printed
    AVI Limited, Registration Number: 1944/017201/06, ISIN ZAE000049433, Share Code: AVI (PDF p2)
    Issuer copy
    retrieved 2026-10-08T18:48:59Z

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