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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

Implats

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

On this page
Company details
Legal name
Impala Platinum Holdings Limited
Incorporated in
South Africa
Listing
IMP on the A2X Markets, active · ISIN ZAE000083648 (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 · audited financial statements, signed / final · source

Source and wording notes

  • 2024: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The accounting policies applied in the preparation of the consolidated annual financial statements, from which the summarised consolidated financial statements were derived from, comply with IFRS Accounting Standards' (p22); the summary statements 'are derived from the audited financial statements of Impala Platinum Holdings Limited, for the year ended 30 June 2025' (auditor's report, p23) Independent auditor's report on the summarised consolidated financial statements (ISA 810 (Revised)), PDF p23: 'In our opinion, the summarised consolidated financial statements included on pages 22 to 56 are consistent, in all material respects, with the audited consolidated financial statements of Impala Platinum Holdings Limited, in accordance with the requirements of the JSE Limited Listings Requirements for summary financial statements ... and the requirements of the Companies Act of South Africa as applicable to summary financial statements.' Signed (electronic stamp) Deloitte & Touche, per Sphiwe Stemela, 28 August 2025. Summarised consolidated statements of profit or loss and OCI (p24), financial position (p25), changes in equity (pp26-27) and cash flows (p28, operating section from cash generated from operations), with selected notes (pp29-58). No company (separate) statements. The face lines match the full statements' line list (FY2026 AFS layout) except that the cash-flow statement starts at 'Cash generated from operations' (note 22).

    Source: Implats — Delivering on our purpose: Audited summarised consolidated annual results for the year ended 30 June 2025 (dated 2025-08-28)

FY to 30 Jun 2024 figures come from a published summary of audited statements (summary), signed / final — see the column notes.

  • Revenue

    ZAR 135 billion

    135,146 ZAR millions · p26

    +58.1% vs 2025

  • Operating profit / (loss)

    Not reported in this filing

  • Profit / (loss) for the year

    ZAR 31.7 billion

    31,668 ZAR millions · p26

    +4379.2% vs 2025

  • Total assets

    ZAR 165 billion

    164,710 ZAR millions · p27

    +21.2% vs 2025

  • Total equity

    ZAR 120 billion

    120,118 ZAR millions · p27

    +24.3% vs 2025

  • Cash from operations

    ZAR 26.7 billion

    26,699 ZAR millions · p30

    +262.5% 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 — audited financial statements, signed / final; reported for the year · source
  • FY to 30 Jun 2025 — audited financial statements, signed / final; comparative in the FY to 30 Jun 2026 filing · source
  • FY to 30 Jun 2024 — published summary of audited statements (summary), signed / final; comparative in the FY to 30 Jun 2025 filing · source
    • 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The accounting policies applied in the preparation of the consolidated annual financial statements, from which the summarised consolidated financial statements were derived from, comply with IFRS Accounting Standards' (p22); the summary statements 'are derived from the audited financial statements of Impala Platinum Holdings Limited, for the year ended 30 June 2025' (auditor's report, p23) Independent auditor's report on the summarised consolidated financial statements (ISA 810 (Revised)), PDF p23: 'In our opinion, the summarised consolidated financial statements included on pages 22 to 56 are consistent, in all material respects, with the audited consolidated financial statements of Impala Platinum Holdings Limited, in accordance with the requirements of the JSE Limited Listings Requirements for summary financial statements ... and the requirements of the Companies Act of South Africa as applicable to summary financial statements.' Signed (electronic stamp) Deloitte & Touche, per Sphiwe Stemela, 28 August 2025. Summarised consolidated statements of profit or loss and OCI (p24), financial position (p25), changes in equity (pp26-27) and cash flows (p28, operating section from cash generated from operations), with selected notes (pp29-58). No company (separate) statements. The face lines match the full statements' line list (FY2026 AFS layout) except that the cash-flow statement starts at 'Cash generated from operations' (note 22).

Income statement

Income statement, ZAR millions. Columns: FY to 30 Jun 2026 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (signed / final), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Audited financial statementsreported for the yearFY to 30 Jun 2025Audited financial statementscomparative in FY to 30 Jun 2026 filingFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Revenue 135,146 85,459 86,398
Cost of sales (102,007) (83,016) (80,931)
Gross profit 33,139 2,443 5,467
Reversal of impairment1 11,119 –2 Not reported in this filing3
Other income 750 946 1,170
Other expenses (768) (1,093) (1,289)
Finance income 1,206 989 1,076
Finance costs (1,094) (1,001) (960)
Net foreign exchange transaction losses (1,240) (294) (924)
Share of profit/(loss) of equity-accounted entities4 1,628 (497) (1,182)
Profit before tax5 44,740 1,493 (20,426)
Income tax expense6 (13,072) (786) 3,275
Profit for the year7 31,668 707 (17,151)
Exchange differences on translating foreign operations8 (2,160) (904) (1,432)
Deferred tax thereon9 (357) 106 673
Gain on financial assets at fair value through other comprehensive income1011 43 309 32
Deferred tax thereon12 4 (83) –13
Actuarial loss on post-employment medical benefit14 (8) (3) (3)
Deferred tax thereon12 2 1 1
Total other comprehensive loss (2,476) (574) (729)
Total comprehensive income15 29,192 133 (17,880)
Non-controlling interests16 629 (54) 162
Owners of the Company17 28,822 291 (17,882)
Non-controlling interests18 370 (158) 2
Impairment19 Not reported in this filing20 Not reported in this filing2221 (21,852)
IFRS 2 charge on B-BBEE transaction23 Not reported in this filing24 Not reported in this filing2521 (1,932)
  1. Printed “–”, read as nil: subtotal_arithmetic: is.profit_before_tax.
  2. Printed “–”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
Notes and alternative reported figures (23)
  1. “Reversal of impairment” is an issuer-specific line, not mapped to a shared definition: Note 4; 2025 printed '–'.
  2. Not reported in this filing: Not printed: the FY2025 summarised consolidated statement of profit or loss and other comprehensive income (p24) has no 'Reversal of impairment' line; it prints 'Impairment' ((21 852) for 2024) and 'IFRS 2 charge on B-BBEE transaction' between gross profit and other income. Checked on the page image.
  3. Printed under different labels across filings: “Share of loss of equity-accounted entities”; “Share of profit/(loss) of equity-accounted entities”.
  4. Printed under different labels across filings: “Profit before tax”; “Profit/(loss) before tax”.
  5. Printed under different labels across filings: “Income tax (expense)/credit”; “Income tax expense”.
  6. Printed under different labels across filings: “Profit for the year”; “Profit/(loss) for the year”.
  7. “Exchange differences on translating foreign operations” is an issuer-specific line, not mapped to a shared definition: OCI, items that may subsequently be reclassified.
  8. “Deferred tax thereon” is an issuer-specific line, not mapped to a shared definition: Note 15; OCI, items that may subsequently be reclassified.
  9. “Gain on financial assets at fair value through other comprehensive income” is an issuer-specific line, not mapped to a shared definition: Note 16; OCI, not reclassified.
  10. Printed under different labels across filings: “Gain on financial assets at fair value through other comprehensive income”; “income”.
  11. “Deferred tax thereon” is an issuer-specific line, not mapped to a shared definition: Note 15; OCI, not reclassified.
  12. “Actuarial loss on post-employment medical benefit” is an issuer-specific line, not mapped to a shared definition: Note 30; OCI, not reclassified.
  13. Printed under different labels across filings: “Total comprehensive income”; “Total comprehensive income/(loss)”.
  14. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Note 26; attribution of profit for the year.
  15. “Owners of the Company” is an issuer-specific line, not mapped to a shared definition: Attribution of total comprehensive income.
  16. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of total comprehensive income.
  17. “Impairment” is an issuer-specific line, not mapped to a shared definition: Note 8 (impairment of non-financial assets); 2025 printed '–'. FY2026 prints 'Reversal of impairment' (native reversal_of_impairment).
  18. Not reported in this filing: Not printed: the FY2026 consolidated statement of profit or loss and other comprehensive income (p26) has no 'Impairment' line in either column; between gross profit and profit before tax it prints 'Reversal of impairment', 'Other income', 'Other expenses', 'Finance income', 'Finance costs', 'Net foreign exchange transaction losses' and 'Share of profit/(loss) of equity-accounted entities'. Checked on the page image.
  19. Published summary of audited statements dated 2025-08-28 presents this line for this year: – (p24). Not shown in this column, which follows one filing's presentation.
  20. Not reported in this filing: Not printed: the FY2026 consolidated statement of profit or loss and other comprehensive income (p26) has no 'Impairment' line in either column; between gross profit and profit before tax it prints 'Reversal of impairment', 'Other income', 'Other expenses', 'Finance income', 'Finance costs', 'Net foreign exchange transaction losses' and 'Share of profit/(loss) of equity-accounted entities'. (The FY2025 report printed a dash for 2025; that document does not settle this cell.) Checked on the page image.
  21. “IFRS 2 charge on B-BBEE transaction” is an issuer-specific line, not mapped to a shared definition: Note 20; share-based payment charge on the B-BBEE transaction; 2025 printed '–'.
  22. Not reported in this filing: Not printed: the FY2026 consolidated statement of profit or loss and other comprehensive income (p26) has no 'IFRS 2 charge on B-BBEE transaction' line in either column; between gross profit and profit before tax it prints 'Reversal of impairment', 'Other income', 'Other expenses', 'Finance income', 'Finance costs', 'Net foreign exchange transaction losses' and 'Share of profit/(loss) of equity-accounted entities'. Checked on the page image.
  23. Not reported in this filing: Not printed: the FY2026 consolidated statement of profit or loss and other comprehensive income (p26) has no 'IFRS 2 charge on B-BBEE transaction' line in either column; between gross profit and profit before tax it prints 'Reversal of impairment', 'Other income', 'Other expenses', 'Finance income', 'Finance costs', 'Net foreign exchange transaction losses' and 'Share of profit/(loss) of equity-accounted entities'. (The FY2025 report printed a dash for 2025; that document does not settle this cell.) Checked on the page image.

Balance sheet

Balance sheet, ZAR millions. Columns: FY to 30 Jun 2026 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (signed / final), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Audited financial statementsreported for the yearFY to 30 Jun 2025Audited financial statementscomparative in FY to 30 Jun 2026 filingFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Property, plant and equipment 68,091 63,226 63,502
Investment property 102 114 86
Goodwill1 3,523 3,523 3,523
Investments in equity-accounted entities 10,623 9,596 10,305
Deferred tax 19 –2 Not reported in this filing3
Financial assets at fair value through other comprehensive income 1,045 1,002 693
Environmental rehabilitation investments4 4,027 3,162 2,776
Other financial assets5 1,107 1,175 1,275
Prepayments and other assets6 2,407 180 208
Non-current assets 90,944 81,978 82,368
Inventories 32,734 29,735 26,578
Trade and other receivables 13,805 11,012 11,826
Current tax receivable 472 252 791
Environmental rehabilitation investments7 1,133 –8 Not reported in this filing9
Other financial assets5 49 41 34
Prepayments and other assets6 2,039 1,211 1,729
Cash and cash equivalents 23,534 11,628 9,629
Current assets 73,766 53,879 50,587
Total assets 164,710 135,857 132,955
Share capital 30,390 30,838 31,096
Retained earnings 70,578 44,952 44,276
Foreign currency translation reserve10 10,369 12,627 13,321
Share-based payment reserve11 2,674 2,431 2,221
Other components of equity 758 711 485
Equity attributable to owners of the Company 114,769 91,559 91,399
Non-controlling interests 5,349 5,056 5,226
Total equity 120,118 96,615 96,625
Deferred tax 16,914 12,173 13,332
Provisions12 4,952 4,308 2,855
Deferred revenue13 1,416 1,338 1,259
Borrowings14 1,539 1,636 1,912
Other liabilities15 139 156 128
Non-current liabilities 24,960 19,611 19,486
Trade and other payables 17,715 16,251 14,798
Current tax payable 515 489 173
Provisions 66 240 55
Deferred revenue13 265 261 240
Borrowings16 855 2,154 1,429
Other liabilities15 216 236 100
Current liabilities 19,632 19,631 16,844
Total liabilities 44,592 39,242 36,330
Total equity and liabilities 164,710 135,857 132,955
Other financial liabilities17 Not reported in this filing18 Not reported in this filing1819 49
  1. Printed “–”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “–”, read as nil: subtotal_arithmetic: bs.current_assets.
Notes and alternative reported figures (17)
  1. “Goodwill” is an issuer-specific line, not mapped to a shared definition: Note 13; non-current.
  2. Not reported in this filing: Not printed: the FY2025 summarised consolidated statement of financial position (p25) has no deferred tax asset line; non-current assets print property, plant and equipment, investment property, goodwill, equity-accounted investments, financial assets at FVOCI, environmental rehabilitation investments, other financial assets and prepayments. 'Deferred tax' appears only under non-current liabilities (13 332 for 2024). Checked on the page image.
  3. “Environmental rehabilitation investments” is an issuer-specific line, not mapped to a shared definition: Note 17.
  4. “Other financial assets” is an issuer-specific line, not mapped to a shared definition: Note 18.
  5. “Prepayments and other assets” is an issuer-specific line, not mapped to a shared definition: Note 19.
  6. “Environmental rehabilitation investments” is an issuer-specific line, not mapped to a shared definition: Note 17; 2025 printed '–'.
  7. Not reported in this filing: Not printed: the FY2025 summarised consolidated statement of financial position (p25) has no current environmental rehabilitation investments line; 'Environmental rehabilitation investments' appears under non-current assets only (2 776 for 2024). Current assets print inventories, trade and other receivables, current tax receivable, other financial assets, prepayments and other assets, and cash and cash equivalents. Checked on the page image.
  8. “Foreign currency translation reserve” is an issuer-specific line, not mapped to a shared definition: Equity reserve.
  9. “Share-based payment reserve” is an issuer-specific line, not mapped to a shared definition: Note 25; equity reserve.
  10. “Provisions” is an issuer-specific line, not mapped to a shared definition: Note 27.
  11. “Deferred revenue” is an issuer-specific line, not mapped to a shared definition: Note 28.
  12. “Borrowings”: mapping to a shared definition is uncertain. Printed 'Borrowings' (note 29), non-current; note 29 also covers lease liabilities (the cash flow statement prints 'Repayments of lease liabilities' under note 29).
  13. “Other liabilities” is an issuer-specific line, not mapped to a shared definition: Note 30.
  14. “Borrowings”: mapping to a shared definition is uncertain. Printed 'Borrowings' (note 29), current; note 29 also covers lease liabilities.
  15. “Other financial liabilities”: mapping to a shared definition is uncertain. Printed 'Other financial liabilities' (current; 2025 '–', 2024 49); not printed in FY2026. Nature not stated on the face.
  16. Not reported in this filing: Not printed: the FY2026 consolidated statement of financial position (p27) has no derivative financial liabilities (or 'Other financial liabilities') line in either column; current liabilities print trade and other payables, current tax payable, provisions, deferred revenue, borrowings and other liabilities, and non-current liabilities print deferred tax, provisions, deferred revenue, borrowings and other liabilities. Checked on the page image.
  17. Published summary of audited statements dated 2025-08-28 presents this line for this year: – (p25). Not shown in this column, which follows one filing's presentation.

Cash flow

Cash flow, ZAR millions. Columns: FY to 30 Jun 2026 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (signed / final), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Audited financial statementsreported for the yearFY to 30 Jun 2025Audited financial statementscomparative in FY to 30 Jun 2026 filingFY to 30 Jun 2024Published summary of audited statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Cash generated from operations 34,446 8,743 8,666
Finance costs paid1 (427) (385) (480)
Income tax paid (7,320) (992) (1,245)
Net cash inflow from operating activities 26,699 7,366 6,941
Purchase of property, plant and equipment (6,879) (6,857) (13,980)
Decrease in deposits on property, plant and equipment2 47 293 1,689
Proceeds from the sale of property, plant and equipment 76 87 119
Acquisition of interest in equity-accounted investments3 (61) (43) (134)
Proceeds from the sale of environmental rehabilitation financial assets45 –6 178 –6
Investments in environmental rehabilitation financial assets7 (1,645) (178) (22)
Finance income received8 1,166 963 1,014
Dividends received9 747 451 249
Other10 101 51 14
Net cash outflow from investing activities (6,448) (5,055) (11,051)
Purchase of shares for long-term incentive plans11 (939) (592) (439)
Proceeds from borrowings –12 717 1,123
Repayments of borrowings (1,305) (45) (79)
Repayments of lease liabilities (338) (298) (282)
Dividends paid to shareholders of the Company (5,162) –12 (1,487)
Dividends paid to BEE owner and non-controlling interests1314 (308) (12) (304)
Net cash outflow from financing activities (8,052) (230) (12,899)
Net increase in cash and cash equivalents15 12,199 2,081 (17,009)
Cash and cash equivalents at the beginning of the year 11,628 9,629 26,820
Effect of exchange rate changes on cash and cash equivalents held in foreign currencies16 (293) (82) (182)
Cash and cash equivalents at the end of the year 23,534 11,628 9,629
Acquisition of Royal Bafokeng Platinum from non-controlling interests17 Not reported in this filing18 Not reported in this filing1819 (11,431)
  1. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (17)
  1. “Finance costs paid”: mapping to a shared definition is uncertain. Printed 'Finance costs paid' in operating activities; not split between borrowings and leases.
  2. “Decrease in deposits on property, plant and equipment” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  3. “Acquisition of interest in equity-accounted investments” is an issuer-specific line, not mapped to a shared definition: Note 14; investing activities.
  4. “Proceeds from the sale of environmental rehabilitation financial assets” is an issuer-specific line, not mapped to a shared definition: Investing activities; 2026 printed '–'.
  5. Printed under different labels across filings: “Proceeds from sale of environmental rehabilitation financial assets”; “Proceeds from the sale of environmental rehabilitation financial assets”.
  6. “Investments in environmental rehabilitation financial assets” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  7. “Finance income received”: mapping to a shared definition is uncertain. Printed 'Finance income received' within investing activities (not operating).
  8. “Dividends received” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  9. “Other” is an issuer-specific line, not mapped to a shared definition: Printed 'Other' within investing activities.
  10. “Purchase of shares for long-term incentive plans” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  11. “Dividends paid to BEE owner and non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  12. Printed under different labels across filings: “Dividends paid to BEE owner and non-controlling interests”; “Dividends paid to non-controlling interests”.
  13. Printed under different labels across filings: “Net increase in cash and cash equivalents”; “Net increase/(decrease) in cash and cash equivalents”.
  14. Printed under different labels across filings: “Effect of exchange rate changes on cash and cash equivalents held in foreign currencies”; “in foreign currencies”.
  15. “Acquisition of Royal Bafokeng Platinum from non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Financing activities; 2025 printed '–'.
  16. Not reported in this filing: Not printed: the FY2026 consolidated statement of cash flows (p30) has no line for the acquisition of Royal Bafokeng Platinum from non-controlling interests in either column; financing activities print purchase of shares for long-term incentive plans, proceeds from and repayments of borrowings, repayments of lease liabilities, dividends paid to shareholders of the Company and dividends paid to BEE owner and non-controlling interests. Checked on the page image.
  17. Published summary of audited statements dated 2025-08-28 presents this line for this year: – (p28). Not shown in this column, which follows one filing's presentation.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2026; FY to 30 Jun 2024 — published summary of audited statements (signed / final), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY to 30 Jun 2026Audited financial statementsreported for the yearFY to 30 Jun 2025Audited financial statementscomparative in FY to 30 Jun 2026 filingFY 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 34.592 0.853 (19.29)4
Profit / (loss) attributable to shareholders (ZAR millions)6 31,039 761 (17,313)
  1. Printed as 3 459 cents; value converted to ZAR at 100 cents = 1 ZAR.
  2. Printed as 85 cents; value converted to ZAR at 100 cents = 1 ZAR.
  3. Printed as (1 929) cents; value converted to ZAR at 100 cents = 1 ZAR.
Notes and alternative reported figures (3)
  1. “Basic”: mapping to a shared definition is uncertain. Basic EPS (cents); diluted EPS is printed separately and differs (native eps_diluted).
  2. Earnings / (loss) per share: printed as “Basic”.
  3. Profit / (loss) attributable to shareholders: printed as “Owners of the Company”.

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) Dividends paid to shareholders of the Company (5,162) ZAR millions Audited financial statements, p30
30 Jun 2025 Dividends paid (cash flow statement) Dividends paid to shareholders of the Company 0printed “–”, read as nil ZAR millions Audited financial statements, p30
30 Jun 2024 Dividends paid (cash flow statement) Dividends paid to shareholders of the Company (1,487) ZAR millions Summary statements, p28

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.

  • Implats Audited Annual Financial Statements for the year ended 30 June 2026

    Year ended 30 June 2026 · Audited financial statements · signed / final

    Audit: Deloitte & Touche, unmodified opinion · signed

    Auditor's sign-off: Deloitte & Touche, Per: Ntokozo Nxumalo, Partner (electronic signature)

    Final status: Independent auditor's report of Deloitte & Touche to the shareholders of Impala Platinum Holdings Limited (opinion PDF p14, folio 12) closes on PDF p17 (folio 15) with an electronic signature 'Deloitte & Touche' in a 'Signed by:' stamp with an envelope reference, above 'Deloitte & Touche, Registered Auditor, Per: Ntokozo Nxumalo, Partner, 3 September 2026' (page image). Directors' responsibility statement (PDF p11, folio 9): approved and authorised for issue by the board and 'signed on its behalf by' NDB Orleyn (Chairman) and NJ Muller (CEO), dated 3 September 2026; the names are typeset with no visible signatures (page image).

    Document date
    3 Sep 2026
    Auditor's report
    3 Sep 2026
    Board approval
    3 Sep 2026
    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 “Rm”)
    • The auditor's report includes a paragraph on a Reportable Irregularity reported to IRBA under the Auditing Profession Act, stated as resolved and previously described in note 23 to the interim financial statements for the period ended 31 December 2025 (PDF p17); the opinion is unmodified.
    • Basic EPS 3 459 cents (2025: 85) and diluted EPS 3 438 cents (2025: 84) are printed separately (p26); basic mapped to eps_basic_diluted as ambiguous, diluted to a native per-share concept.
    • Finance income received and dividends received are presented within investing activities; dividends paid within financing activities (p30).
    • No operating profit line is printed: gross profit, reversal of impairment, other income and expenses, finance income and costs, foreign exchange and equity-accounted results lead directly to profit before tax (p26). The non-current and current asset and liability subtotals on the statement of financial position are unlabelled (p27).
    • EPS is printed in cents and stored in rand with the printed figure and unit kept (minor_unit).
    Technical details
    File
    142 pages, with a text layer
    SHA-256
    12624db6fca6154d9c467de7ffaca6b4868b0f0f3d667e5070c1fb59d7bb8959
    Entity as printed
    Impala Platinum Holdings Limited and its subsidiaries (the group and company)
    Issuer copy
    retrieved 2026-10-08T18:47:04Z

  • Implats — Delivering on our purpose: Audited summarised consolidated annual results for the year ended 30 June 2025

    Year ended 30 June 2025 · Published summary of audited statements (summary) · signed / final

    Audit: Deloitte & Touche (Registered Auditors), unmodified opinion · signed

    Auditor's sign-off: Deloitte & Touche, Per: Sphiwe Stemela, Partner (electronic signature)

    Final status: Deloitte & Touche's 'Independent auditor's report on the summarised consolidated financial statements' (ISA 810 (Revised)) covers the summarised statements of financial position, profit or loss and OCI, changes in equity and cash flows and related notes (PDF p23); it closes with an electronic 'Signed by: Deloitte & Touche' stamp above 'Deloitte & Touche, Registered Auditors, Per: Sphiwe Stemela, Partner, 28 August 2025' (page image). The directors' approval (PDF p22) states the summarised statements were approved by the board and 'are signed on their behalf by' NDB Orleyn (Chairman) and NJ Muller (CEO), Johannesburg, 28 August 2025; the names are typeset with no visible signatures (page image).

    Document date
    28 Aug 2025
    Auditor's report
    28 Aug 2025
    Board approval
    28 Aug 2025
    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 “Rm”)
    • The auditor's report on the summary dates its report on the full statements inconsistently: 'We expressed an unqualified audit opinion on those financial statements in our report dated 30 June 2025' (Opinion paragraph) and 'We expressed an unmodified audit opinion on the audited consolidated financial statements in our report dated 28 August 2025' (PDF p23). 30 June 2025 is the reporting date; recorded as printed.
    • Basic EPS 85 cents (2024: (1 929)) and diluted EPS 84 cents (2024: (1 924)) are printed separately (p24); basic mapped to eps_basic_diluted as ambiguous, diluted to a native per-share concept.
    • No operating profit line is printed (p24). The non-current and current asset and liability subtotals on the statement of financial position are unlabelled (p25). Finance income received and dividends received are presented within investing activities (p28).
    • EPS is printed in cents and stored in rand with the printed figure and unit kept (minor_unit).
    • Independent auditor's report on the summarised consolidated financial statements (ISA 810 (Revised)), PDF p23: 'In our opinion, the summarised consolidated financial statements included on pages 22 to 56 are consistent, in all material respects, with the audited consolidated financial statements of Impala Platinum Holdings Limited, in accordance with the requirements of the JSE Limited Listings Requirements for summary financial statements ... and the requirements of the Companies Act of South Africa as applicable to summary financial statements.' Signed (electronic stamp) Deloitte & Touche, per Sphiwe Stemela, 28 August 2025.
    • Summarised consolidated statements of profit or loss and OCI (p24), financial position (p25), changes in equity (pp26-27) and cash flows (p28, operating section from cash generated from operations), with selected notes (pp29-58). No company (separate) statements. The face lines match the full statements' line list (FY2026 AFS layout) except that the cash-flow statement starts at 'Cash generated from operations' (note 22).
    Technical details
    File
    60 pages, with a text layer
    SHA-256
    f910d6bc6108ede34eb477cf76c60994bf1a64e11a8dc5357c192bf90a533fa5
    Entity as printed
    Impala Platinum Holdings Limited (Implats, the Company or the Group)
    Issuer copy
    retrieved 2026-10-08T18:50:19Z

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