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CA&S

CA SALES · Botswana Stock Exchange · Incorporated in South Africa · Consolidated statements

On this page
Company details
Legal name
CA Sales Holdings Limited
Incorporated in
South Africa
Listing
CA SALES on the Botswana Stock Exchange, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, signed / final · source

  • Revenue

    ZAR 12.8 billion

    12,808,113 ZAR thousands · p30

    +2.3% vs 2024

  • Operating profit / (loss)

    ZAR 861 million

    860,884 ZAR thousands · p30

    +10.0% vs 2024

  • Profit / (loss) for the year

    ZAR 715 million

    714,846 ZAR thousands · p30

    +15.1% vs 2024

  • Total assets

    ZAR 6.31 billion

    6,310,489 ZAR thousands · p29

    +11.7% vs 2024

  • Total equity

    ZAR 3.74 billion

    3,739,952 ZAR thousands · p29

    +15.5% vs 2024

  • Cash from operations

    ZAR 669 million

    669,155 ZAR thousands · p33

    +27.9% vs 2024

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 thousands 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

  • FY2025 — audited financial statements, signed / final; reported for the year · source
  • FY2024 — audited financial statements, signed / final; comparative in the FY2025 filing · source
  • FY2023 — audited financial statements, signed / final; comparative in the FY2024 filing · source
  • FY2022 — annual report, signed / final; comparative in the FY2023 filing · source

Income statement

Income statement, ZAR thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingFY2022Annual reportcomparative in FY2023 filing
Revenue from contracts with customers 12,808,113 12,519,327 11,322,024 9,485,361
Dividend income1 –2 –2 –3 –2
Cost of sales (10,748,623) (10,598,213) (9,596,848) (8,061,272)
Gross profit4 2,059,490 1,921,114 1,725,176 1,424,089
Other operating expenses (1,274,303) (1,214,004) (1,139,667) (918,570)
Net impairment losses on financial assets5 (2,137) (1,759) 3,593 (5,276)
Other operating income 46,010 48,888 147,854 17,096
Share of profit of investments accounted for using the equity method 31,824 28,333 10,356 13,732
Operating profit6 860,884 782,572 747,312 531,071
Finance income 98,754 81,529 68,068 20,644
Finance costs (58,858) (49,284) (56,531) (33,580)
Profit before income tax7 900,780 814,817 758,849 518,135
Income tax (185,934) (193,959) (154,361) (139,539)
Profit for the year8 714,846 620,858 604,488 378,596
Currency exchange differences on translation of foreign operations net of taxation (71,536) (38,496) 25,209 (17,071)
Total comprehensive income for the year9 643,310 582,362 629,697 361,525
Non-controlling interest1011 23,499 15,632 10,338 13,919
  1. Printed “–”, read as nil: subtotal_arithmetic: is.gross_profit.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.gross_profit.
Notes and alternative reported figures (9)
  1. “Dividend income” is an issuer-specific line, not mapped to a shared definition: Company-only line; Group columns print dashes.
  2. Printed under different labels across filings: “GGrroossss pprrooffiitt”; “Gross profit”.
  3. Printed under different labels across filings: “Net impairment (losses)/gains on financial assets”; “Net impairment gains/(losses) on financial assets”; “Net impairment losses on financial assets”.
  4. Printed under different labels across filings: “OOppeerraattiinngg pprrooffiitt”; “Operating profit”.
  5. Printed under different labels across filings: “PPrrooffiitt bbeeffoorree iinnccoommee ttaaxx”; “Profit before income tax”.
  6. Printed under different labels across filings: “PPrrooffiitt ffoorr tthhee yyeeaarr”; “Profit for the year”.
  7. Printed under different labels across filings: “TToottaall ccoommpprreehheennssiivvee iinnccoommee ffoorr tthhee yyeeaarr”; “Total comprehensive income for the year”.
  8. “Non-controlling interest” is an issuer-specific line, not mapped to a shared definition: Attribution of profit for the year.
  9. Printed under different labels across filings: “- Non-controlling interest”; “Non-controlling interest”.

Balance sheet

Balance sheet, ZAR thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingFY2022Annual reportcomparative in FY2023 filing
Non-current assets1 1,757,425 1,573,920 1,360,880 1,207,317
Property, plant and equipment 919,649 852,553 770,727 636,272
Investment properties 8,070 8,999 8,999 –2
Intangible assets 564,759 577,588 512,197 500,369
Investment in subsidiaries3 –2 –2 –4 –2
Investments accounted for using the equity method 225,443 90,075 28,872 30,664
Deferred income tax assets 39,504 44,705 40,085 40,012
Trade and other receivables5 –2 –2 –4 –2
Current assets6 4,553,064 4,074,932 3,791,682 2,883,289
Inventories 979,779 1,009,104 990,804 759,838
Trade and other receivables 1,931,238 1,887,557 1,712,494 1,382,839
Income tax receivable 18,439 10,328 10,133 4,763
Fixed deposits7 169,820 –8 Not reported in this filing9 Not reported in this filing10
Cash and cash equivalents 1,453,788 1,167,943 1,061,982 735,849
Total assets11 6,310,489 5,648,852 5,152,562 4,090,606
Stated capital 982,083 980,661 955,797 949,342
Other reserves (77,706) 6,610 47,553 23,437
Retained earnings 2,791,290 2,213,654 1,703,149 1,178,186
Equity attributable to owners of the parent (unlabelled subtotal) 3,695,667 3,200,925 2,706,499 2,150,965
Non-controlling interest 44,285 35,807 26,386 23,928
Total equity12 3,739,952 3,236,732 2,732,885 2,174,893
Non-current liabilities13 283,700 367,028 335,708 331,161
Borrowings 247,561 326,421 310,581 322,825
Deferred income tax liabilities 36,139 40,607 25,127 8,336
Current liabilities14 2,286,837 2,045,092 2,083,969 1,584,552
Trade and other payables 1,447,701 1,418,266 1,313,966 1,039,767
Employee benefits and other provisions15 168,547 185,792 172,869 173,362
Income tax payable 24,969 24,082 30,298 8,900
Borrowings 645,620 416,952 566,836 362,523
Total liabilities16 2,570,537 2,412,120 2,419,677 1,915,713
Total equity and liabilities17 6,310,489 5,648,852 5,152,562 4,090,606
Assets available for sale18 Not reported in this filing19 Not reported in this filing1920 16,269 –8
  1. Printed “–”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  3. Printed “–”, read as nil: subtotal_arithmetic: bs.current_assets.
Notes and alternative reported figures (17)
  1. Printed under different labels across filings: “NNoonn--ccuurrrreenntt aasssseettss”; “Non-current assets”.
  2. “Investment in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 6; Company-only line, Group columns print dashes.
  3. “Trade and other receivables” is an issuer-specific line, not mapped to a shared definition: Note 9; Company loans to related parties, Group columns print dashes.
  4. Printed under different labels across filings: “CCuurrrreenntt aasssseettss”; “Current assets”.
  5. “Fixed deposits” is an issuer-specific line, not mapped to a shared definition: Note 10; current; 2024 printed '–'.
  6. Not reported in this filing: Not printed: the FY2024 consolidated statement of financial position (p30) has no 'Fixed deposits' line in either year (Group columns); its current assets are Inventories, Trade and other receivables, Income tax receivable, Cash and cash equivalents and Assets available for sale. Checked on the page image (p30).
  7. Not reported in this filing: Not printed: the FY2023 consolidated statement of financial position (p90) has no 'Fixed deposits' line in either year (Group columns); its current assets are Inventories, Trade and other receivables, Income tax receivable, Cash and cash equivalents and Assets available for sale. Checked on the page image (p90).
  8. Printed under different labels across filings: “TToottaall aasssseettss”; “Total assets”.
  9. Printed under different labels across filings: “TToottaall eeqquuiittyy”; “Total equity”.
  10. Printed under different labels across filings: “NNoonn--ccuurrrreenntt lliiaabbiilliittiieess”; “Non-current liabilities”.
  11. Printed under different labels across filings: “CCuurrrreenntt lliiaabbiilliittiieess”; “Current liabilities”.
  12. “Employee benefits and other provisions”: mapping to a shared definition is uncertain. Printed 'Employee benefits and other provisions' (note 16: leave and bonus obligations and other provisions), current.
  13. Printed under different labels across filings: “TToottaall lliiaabbiilliittiieess”; “Total liabilities”.
  14. Printed under different labels across filings: “TToottaall eeqquuiittyy aanndd lliiaabbiilliittiieess”; “Total equity and liabilities”.
  15. “Assets available for sale” is an issuer-specific line, not mapped to a shared definition: Note 11; current assets; 2024 printed '–'.
  16. Not reported in this filing: Not printed: the FY2025 consolidated statement of financial position (p29) has no 'Assets available for sale' line in either year (Group columns); its current assets are Inventories, Trade and other receivables, Income tax receivable, Fixed deposits and Cash and cash equivalents. Checked on the page image (p29).
  17. Audited financial statements dated 2025-03-26 presents this line for this year: - (p30). Not shown in this column, which follows one filing's presentation.

Cash flow

Cash flow, ZAR thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingFY2022Annual reportcomparative in FY2023 filing
Cash generated from/(utilised by) operations1 922,956 772,149 533,734 458,315
Interest paid2 (58,417) (49,265) (56,531) (33,405)
Income taxes paid (195,384) (199,695) (134,876) (148,405)
Net cash generated from/(utilised by) operating activities3 669,155 523,189 342,327 276,505
Acquisition of subsidiaries4 –5 (5,349) (71,351) 1,642
Disposal of subsidiaries6 (3,268) –5 Not reported in this filing7 Not reported in this filing8
Additions to property, plant and equipment (184,376) (92,363) (70,974) (50,894)
Additions to intangible assets (1,832) (2,501) (686) (34)
Proceeds from disposal of property, plant and equipment 9,167 6,717 21,284 9,202
Acquisition of associated companies9 (108,372) (70,000) –10 Not reported in this filing11
Loans granted to associated companies12 (17,827) –5 Not reported in this filing13 Not reported in this filing14
Proceeds from disposal of investment15 –5 2,004 –10 Not reported in this filing16
Investment in fixed deposits17 (169,820) –5 Not reported in this filing18 Not reported in this filing19
Loans granted to related parties20 –5 –5 –10 –5
Loans repaid from related parties21 –5 –5 –10 Not reported in this filing22
Dividends received23 9,983 4,433 2,358 2,623
Interest received 96,806 79,190 68,057 20,644
Net cash (outflow)/inflow from investing activities24 (369,539) (77,869) (51,312) (16,442)
Consideration received from share options exercised25 1,422 2,432 3,339 2,688
Transactions with non-controlling interest26 (4,470) (2,026) –27 (8,245)
Dividends paid (117,033) (92,963) (72,648) (54,311)
Dividends paid to non-controlling interest28 (12,553) (5,878) (6,345) (6,416)
Repayments of borrowings (6,743,851) (5,414,586) (5,258,098) (4,313,065)
Proceeds from borrowings 6,900,013 5,187,392 5,355,564 4,241,911
Net cash inflow/(outflow) from financing activities29 23,528 (325,629) 21,106 (137,438)
Net increase/(decrease) in cash and cash equivalents30 323,144 119,691 312,121 122,625
Effects of exchange rate changes on cash and cash equivalents (37,299) (13,730) 14,012 (42,724)
Cash and cash equivalents at the beginning of the year 1,167,943 1,061,982 735,849 655,948
Cash and cash equivalents at the end of the year31 1,453,788 1,167,943 1,061,982 735,849
Share buy back32 Not reported in this filing33 Not reported in this filing3334 (706) –35
Loan repaid by associated companies36 Not reported in this filing37 Not reported in this filing37 Not reported in this filing3938 375
  1. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
  4. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (35)
  1. Printed under different labels across filings: “Cash generated from operations”; “Cash generated from/(utilised by) operations”.
  2. “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid' (note 23.6); not split between borrowings and lease liabilities.
  3. Printed under different labels across filings: “NNeett ccaasshh ggeenneerraatteedd ffrroomm ooppeerraattiinngg aaccttiivviittiieess”; “Net cash generated from operating activities”; “Net cash generated from/(utilised by) operating activities”.
  4. “Acquisition of subsidiaries” is an issuer-specific line, not mapped to a shared definition: Investing activities; 2025 printed '–'.
  5. “Disposal of subsidiaries” is an issuer-specific line, not mapped to a shared definition: Investing activities; 2024 printed '–'.
  6. Not reported in this filing: Not printed: the FY2024 consolidated statement of cash flows (p34) has no 'Disposal of subsidiaries' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Acquisition of associated companies, Proceeds from disposal of investment, Loans granted to related parties, Loans repaid from related parties, Dividends received and Interest received. Checked on the page image (p34).
  7. Not reported in this filing: Not printed: the FY2023 consolidated statement of cash flows (p94) has no 'Disposal of subsidiaries' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Loan repaid by associated companies, Loans granted to related parties, Dividends received and Interest received; its financing lines are share options, Share buy back, transactions and dividends with non-controlling interest, Dividends paid and borrowings. Checked on the page image (p94).
  8. “Acquisition of associated companies” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 7.
  9. Not reported in this filing: Not printed: the FY2023 consolidated statement of cash flows (p94) has no 'Acquisition of associated companies' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Loan repaid by associated companies, Loans granted to related parties, Dividends received and Interest received; its financing lines are share options, Share buy back, transactions and dividends with non-controlling interest, Dividends paid and borrowings. Checked on the page image (p94).
  10. “Loans granted to associated companies” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 7; 2024 printed '–'.
  11. Not reported in this filing: Not printed: the FY2024 consolidated statement of cash flows (p34) has no 'Loans granted to associated companies' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Acquisition of associated companies, Proceeds from disposal of investment, Loans granted to related parties, Loans repaid from related parties, Dividends received and Interest received. Checked on the page image (p34).
  12. Not reported in this filing: Not printed: the FY2023 consolidated statement of cash flows (p94) has no 'Loans granted to associated companies' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Loan repaid by associated companies, Loans granted to related parties, Dividends received and Interest received; its financing lines are share options, Share buy back, transactions and dividends with non-controlling interest, Dividends paid and borrowings. Checked on the page image (p94).
  13. “Proceeds from disposal of investment” is an issuer-specific line, not mapped to a shared definition: Investing activities; 2025 printed '–'.
  14. Not reported in this filing: Not printed: the FY2023 consolidated statement of cash flows (p94) has no 'Proceeds from disposal of investment' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Loan repaid by associated companies, Loans granted to related parties, Dividends received and Interest received; its financing lines are share options, Share buy back, transactions and dividends with non-controlling interest, Dividends paid and borrowings. Checked on the page image (p94).
  15. “Investment in fixed deposits” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 10; 2024 printed '–'.
  16. Not reported in this filing: Not printed: the FY2024 consolidated statement of cash flows (p34) has no 'Investment in fixed deposits' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Acquisition of associated companies, Proceeds from disposal of investment, Loans granted to related parties, Loans repaid from related parties, Dividends received and Interest received. Checked on the page image (p34).
  17. Not reported in this filing: Not printed: the FY2023 consolidated statement of cash flows (p94) has no 'Investment in fixed deposits' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Loan repaid by associated companies, Loans granted to related parties, Dividends received and Interest received; its financing lines are share options, Share buy back, transactions and dividends with non-controlling interest, Dividends paid and borrowings. Checked on the page image (p94).
  18. “Loans granted to related parties” is an issuer-specific line, not mapped to a shared definition: Investing activities; Company-only line, Group columns print dashes.
  19. “Loans repaid from related parties” is an issuer-specific line, not mapped to a shared definition: Investing activities; Company-only line, Group columns print dashes.
  20. Not reported in this filing: Not printed: the FY2023 consolidated statement of cash flows (p94) has no 'Loans repaid from related parties' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Loan repaid by associated companies, Loans granted to related parties, Dividends received and Interest received; its financing lines are share options, Share buy back, transactions and dividends with non-controlling interest, Dividends paid and borrowings. Checked on the page image (p94).
  21. “Dividends received” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  22. Printed under different labels across filings: “NNeett ccaasshh ((oouuttffllooww))//iinnffllooww ffrroomm iinnvveessttiinngg aaccttiivviittiieess”; “Net cash (outflow)/inflow from investing activities”.
  23. “Consideration received from share options exercised” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  24. “Transactions with non-controlling interest” is an issuer-specific line, not mapped to a shared definition: Financing activities, note 6.
  25. “Dividends paid to non-controlling interest” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  26. Printed under different labels across filings: “NNeett ccaasshh iinnffllooww//((oouuttffllooww)) ffrroomm ffiinnaanncciinngg aaccttiivviittiieess”; “Net cash (outflow)/inflow from financing activities”; “Net cash inflow/(outflow) from financing activities”.
  27. Printed under different labels across filings: “NNeett iinnccrreeaassee iinn ccaasshh aanndd ccaasshh eeqquuiivvaalleennttss”; “Net increase/(decrease) in cash and cash equivalents”.
  28. Printed under different labels across filings: “CCaasshh aanndd ccaasshh eeqquuiivvaalleennttss aatt tthhee eenndd ooff tthhee yyeeaarr”; “Cash and cash equivalents at the end of the year”.
  29. “Share buy back” is an issuer-specific line, not mapped to a shared definition: Financing activities; 2024 printed '–'.
  30. Not reported in this filing: Not printed: the FY2025 consolidated statement of cash flows (p33) has no 'Share buy back' line in either year (Group columns); its investing lines include Disposal of subsidiaries, Acquisition of associated companies, Loans granted to associated companies, Investment in fixed deposits, Loans granted to related parties and Loans repaid from related parties; its financing lines are share options, Transactions with non-controlling interest, Dividends paid, Dividends paid to non-controlling interest and borrowings. Checked on the page image (p33).
  31. Audited financial statements dated 2025-03-26 presents this line for this year: - (p34). Not shown in this column, which follows one filing's presentation.
  32. “Loan repaid by associated companies” is an issuer-specific line, not mapped to a shared definition: Investing activities, note 7.
  33. Not reported in this filing: Not printed: the FY2025 consolidated statement of cash flows (p33) has no 'Loan repaid by associated companies' line in either year (Group columns); its investing lines include Disposal of subsidiaries, Acquisition of associated companies, Loans granted to associated companies, Investment in fixed deposits, Loans granted to related parties and Loans repaid from related parties; its financing lines are share options, Transactions with non-controlling interest, Dividends paid, Dividends paid to non-controlling interest and borrowings. Checked on the page image (p33).
  34. Annual report dated 2024-03-27 presents this line for this year: – (p94). Not shown in this column, which follows one filing's presentation.
  35. Not reported in this filing: Not printed: the FY2024 consolidated statement of cash flows (p34) has no 'Loan repaid by associated companies' line in either year (Group columns); its investing lines are Acquisition of subsidiaries, Additions to PPE, Additions to intangible assets, Proceeds from disposal of PPE, Acquisition of associated companies, Proceeds from disposal of investment, Loans granted to related parties, Loans repaid from related parties, Dividends received and Interest received. Checked on the page image (p34).

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingFY2022Annual reportcomparative in FY2023 filing
Earnings / (loss) per share (per share)71 1.43952 1.26893 1.25224 0.785356
Profit / (loss) attributable to shareholders (ZAR thousands)98 691,347 605,226 594,150 364,677
  1. Printed as 143.95 cents; value converted to ZAR at 100 cents = 1 ZAR.
  2. Printed as 126.89 cents; value converted to ZAR at 100 cents = 1 ZAR.
  3. Printed as 125.22 cents; value converted to ZAR at 100 cents = 1 ZAR.
  4. Printed “7 8.53”; read as 78.53. p91: The text layer splits the first digit from the cell ('7 8.53'); the page image prints 78.53.
  5. Printed as 7 8.53 cents; value converted to ZAR at 100 cents = 1 ZAR.
Notes and alternative reported figures (4)
  1. “Basic earnings per share (cents)”: mapping to a shared definition is uncertain. Basic EPS in cents; diluted EPS is printed separately and differs (native eps_diluted).
  2. Earnings / (loss) per share: printed as “Basic earnings per share (cents)”.
  3. Printed under different labels across filings: “- Owners of the parent”; “Owners of the parent”.
  4. Profit / (loss) attributable to shareholders: printed as “Owners of the parent”.

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
31 Dec 2025 Dividends paid (cash flow statement) Dividends paid (117,033) ZAR thousands Audited financial statements, p33
31 Dec 2024 Dividends paid (cash flow statement) Dividends paid (92,963) ZAR thousands Audited financial statements, p33
31 Dec 2023 Dividends paid (cash flow statement) Dividends paid (72,648) ZAR thousands Audited financial statements, p34
31 Dec 2022 Dividends paid (cash flow statement) Dividends paid (54,311) ZAR thousands Annual report, p94

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.

  • CA&S Group Annual Financial Statements 2025 (bundled after the Summarised consolidated financial statements for the year ended 31 December 2025)

    Year ended 31 December 2025 · Audited financial statements · signed / final

    Audit: Deloitte & Touche, unmodified opinion · signed

    Auditor's sign-off: Deloitte & Touche, Registered Auditor, per Johan van der Walt (Partner); DocuSign signature

    Final status: Independent auditor's report of Deloitte & Touche on the consolidated and separate financial statements: opinion PDF p25 (printed p10, unmodified), closing PDF p28 (printed p13) with a DocuSign signature 'Deloitte & Touche' above 'Registered Auditor, Per: Johan van der Walt, Partner', dated 26 March 2026 (page image). Approved by the board on 26 March 2026 and signed by JA Holtzhausen (Chairperson), DS Lewis (CEO) and FJ Reichert (CFO) with visible signatures (PDF p20, page image).

    Document date
    26 Mar 2026
    Auditor's report
    26 Mar 2026
    Board approval
    26 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · ZAR thousands (printed “R'000”)
    • Balance-sheet section totals are printed on the section heading lines ('Non-current assets', 'Current assets', 'Non-current liabilities', 'Current liabilities'); the equity attributable to owners of the parent (3 695 667; 2024: 3 200 925) is printed unlabelled (PDF p29).
    • Dividends and interest received are investing cash flows (PDF p33).
    • Earnings per share is printed in cents: basic 143.95 (2024: 126.89) and diluted 142.62 (2024: 124.25) (PDF p30). Basic mapped to eps_basic_diluted as ambiguous.
    • The PDF starts with the summarised consolidated financial statements (PDF p1-15; 'an extract from the consolidated audited annual financial statements', not audited themselves, PDF p8), followed by the full audited Annual Financial Statements 2025 (PDF p16-103). Only the full statements are transcribed.
    Technical details
    File
    103 pages, with a text layer
    SHA-256
    de0ca00952d185617d00bf92e9491d098df44f7a195f1be537f18169327d703c
    Entity as printed
    CA Sales Holdings Limited and its subsidiaries (the group)
    Exchange copy
    retrieved 2026-10-08T18:13:04Z

  • CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024)

    Year ended 31 December 2024 · Audited financial statements · signed / final

    Audit: Deloitte & Touche, unmodified opinion · signed

    Auditor's sign-off: Deloitte & Touche, Registered Auditor, per Johan van der Walt (Partner); DocuSign signature

    Final status: Independent auditor's report of Deloitte & Touche on the consolidated and separate financial statements: opinion PDF p26 (printed p8, unmodified), closing PDF p29 (printed p11) with a DocuSign signature 'Deloitte & Touche' above 'Registered Auditor, Per: Johan van der Walt, Partner', dated 26 March 2025 (page image). Approved by the board on 26 March 2025 and signed by JA Holtzhausen (Chairperson), DS Lewis (CEO) and FJ Reichert (CFO) with visible signatures (PDF p21, page image).

    Document date
    26 Mar 2025
    Auditor's report
    26 Mar 2025
    Board approval
    26 Mar 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    consolidated statements · ZAR thousands (printed “R'000”)
    • Balance-sheet section totals are printed on the section heading lines ('Non-current assets', 'Current assets', 'Non-current liabilities', 'Current liabilities'); the equity attributable to owners of the parent (3 200 925; 2023: 2 706 499) is printed unlabelled (PDF p30).
    • Dividends and interest received are investing cash flows (PDF p34).
    • Earnings per share is printed in cents: basic 126.89 (2023: 125.22) and diluted 124.25 (2023: 122.90) (PDF p31). Basic mapped to eps_basic_diluted as ambiguous. The PDF text layer splits the basic figure as '1 26.89' in its plain extraction; the page prints 126.89.
    • The PDF starts with the summarised consolidated financial statements (PDF p1-16), followed by the full audited Annual Financial Statements 2024 (PDF p17-103). Only the full statements are transcribed.
    • On the statement pages (PDF p30, p31, p34) the pypdf text layer prints every bold glyph twice (the 2024 column and subtotals, e.g. '((1100 559988 221133))' for (10 598 213)) and omits dash cells; the figures are the same as the render, not different hidden figures. Those pages were read from OCR of the renders and every transcribed cell compared with the render.
    Technical details
    File
    103 pages, with a text layer
    SHA-256
    c5f1d573ad764e5900742bcd198b7c773d10970fe57ec7c53c46cdc32897df36
    Entity as printed
    CA Sales Holdings Limited and its subsidiaries (the group and company)
    Exchange copy
    retrieved 2026-10-08T18:15:46Z

  • CA&S Group Integrated report 2023 for the year ended 31 December

    Year ended 31 December 2023 · Annual report · signed / final

    Audit: Deloitte & Touche, unmodified opinion · signed

    Auditor's sign-off: Deloitte & Touche, Registered Auditor, per Johan van der Walt (Partner); DocuSign signature

    Final status: Independent auditor's report of Deloitte & Touche on the consolidated and separate annual financial statements: opinion PDF p86 (printed p84, unmodified), closing PDF p89 (printed p87) with a DocuSign signature 'Deloitte & Touche' above 'Registered Auditor, Per: Johan van der Walt, Partner', dated 27 March 2024 (page image). Approved by the board on 27 March 2024 and signed by JA Holtzhausen (Chairperson), DS Lewis (CEO) and FJ Reichert (CFO) with visible signatures (PDF p81, page image).

    Document date
    27 Mar 2024
    Auditor's report
    27 Mar 2024
    Board approval
    27 Mar 2024
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2022
    Basis
    consolidated statements · ZAR thousands (printed “R'000”)
    • Key audit matter: impairment of goodwill (Group) (PDF p86).
    • Balance-sheet section totals are printed on the section heading lines ('Non-current assets', 'Current assets', 'Non-current liabilities', 'Current liabilities'); the equity attributable to owners of the parent (2 706 499; 2022: 2 150 965) is printed unlabelled (PDF p90).
    • Dividends and interest received are investing cash flows (PDF p94).
    • Earnings per share is printed in cents: basic 125.22 (2022: 78.53) and diluted 122.90 (2022: 77.78) (PDF p91). Basic mapped to eps_basic_diluted as ambiguous.
    • The 2022 cash-flow column is headed 'Restated*': 'Prior year restated to exclude the overdraft from cash and cash equivalents and include the repayments of, and proceeds from overdrafts under cash flows from financing activities. See note 32.' (PDF p94). The restated rows (borrowings flows, financing total, net change, cash at beginning and end) are marked restated.
    • Integrated Report 2023 including the full audited annual financial statements (printed pp88-165, PDF p90 onwards); only the Group primary statements are transcribed.
    • On the statement pages the PDF text layer doubles every bold label glyph (and on the comprehensive-income page the plain layer lists labels apart from amounts); the amounts are the same as the render, not different hidden figures.
    Technical details
    File
    182 pages, with a text layer
    SHA-256
    f6c2143fa2ef5c75184fef0107b48e6452a1f66ac8b079fdfb5f6222376c3141
    Entity as printed
    CA Sales Holdings Limited and its subsidiaries (the Group and Company)
    Exchange copy
    retrieved 2026-10-08T18:18:20Z

Data notes

  • Gross profit — OCR read '1921 114'; the page image shows '1 921 114'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p31)
  • Other operating expenses — OCR read '(1214004)'; the page image shows '(1 214 004)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p31)
  • Net impairment (losses)/gains on financial assets — OCR read '(1759)'; the page image shows '(1 759)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p31)
  • Share of profit of investments accounted for using the equity method — OCR read '10356'; the page image shows '10 356'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p31)
  • Finance costs — OCR read '(49284)'; the page image shows '(49 284)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p31)
  • Current assets — OCR read '3791 682'; the page image shows '3 791 682'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p30)
  • Non-controlling interest — OCR read '26386'; the page image shows '26 386'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p30)
  • Employee benefits and other provisions — OCR read '172869'; the page image shows '172 869'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p30)
  • Total liabilities — OCR read '2412120'; the page image shows '2 412 120'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p30)
  • Total liabilities — OCR read '2419677'; the page image shows '2 419 677'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p30)
  • Interest paid — OCR read '(56531)'; the page image shows '(56 531)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Acquisition of subsidiaries — OCR read '(5349)'; the page image shows '(5 349)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Additions to intangible assets — OCR read '(2501)'; the page image shows '(2 501)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Proceeds from disposal of property, plant and equipment — OCR read '6717'; the page image shows '6 717'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Dividends received — OCR read '4433'; the page image shows '4 433'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Consideration received from share options exercised — OCR read '2432'; the page image shows '2 432'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Transactions with non-controlling interest — OCR read '(2026)'; the page image shows '(2 026)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Dividends paid — OCR read '(92963)'; the page image shows '(92 963)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Dividends paid to non-controlling interest — OCR read '(5878)'; the page image shows '(5 878)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Dividends paid to non-controlling interest — OCR read '(6345)'; the page image shows '(6 345)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Repayments of borrowings — OCR read '(5414 586)'; the page image shows '(5 414 586)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Proceeds from borrowings — OCR read '5187 392'; the page image shows '5 187 392'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Effects of exchange rate changes on cash and cash equivalents — OCR read '(13730)'; the page image shows '(13 730)'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Effects of exchange rate changes on cash and cash equivalents — OCR read '14012'; the page image shows '14 012'. OCR keeps the digit groups of this space-grouped cell together or apart irregularly; the render prints it with standard grouping. (CA&S Group Annual Financial Statements 2024 (bundled after the Summarised Consolidated Financial Statements for the year ended 31 December 2024), p34)
  • Basic earnings per share (cents) — Printed '1 25.22'; read as '125.22'. The text layer splits the first digit from the cell ('1 25.22'); the page image prints 125.22. (CA&S Group Integrated report 2023 for the year ended 31 December, p91)
  • Basic earnings per share (cents) — Printed '7 8.53'; read as '78.53'. The text layer splits the first digit from the cell ('7 8.53'); the page image prints 78.53. (CA&S Group Integrated report 2023 for the year ended 31 December, p91)
  • Diluted earnings per share (cents) — Printed '1 22.90'; read as '122.90'. The text layer splits the first digit from the cell ('1 22.90'); the page image prints 122.90. (CA&S Group Integrated report 2023 for the year ended 31 December, p91)
  • Diluted earnings per share (cents) — Printed '7 7.78'; read as '77.78'. The text layer splits the first digit from the cell ('7 7.78'); the page image prints 77.78. (CA&S Group Integrated report 2023 for the year ended 31 December, p91)

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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