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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) (9 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

iOCO

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

On this page
Company details
Legal name
iOCO Limited
Incorporated in
South Africa
Listing
IOC on the A2X Markets, active · ISIN ZAE000071072 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 July

Overview

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

Read with these figures

  • Auditor's emphasis of matter. Key audit matters: assessment of goodwill impairment and the related impairment of the investment in subsidiaries (consolidated, p11); expected credit loss on loans advanced to Group companies (separate, p12).
Full wording and sources

  • Auditor's emphasis of matter

    Key audit matters: assessment of goodwill impairment and the related impairment of the investment in subsidiaries (consolidated, p11); expected credit loss on loans advanced to Group companies (separate, p12). No emphasis-of-matter or material-uncertainty paragraph.

    Source: iOCO Annual Financial Statements for the year ended 31 July 2025 (dated 2025-10-27)

  • Revenue

    ZAR 5.58 billion

    5,583,220 ZAR thousands · p17

    −7.5% vs 2024

  • Operating profit / (loss)

    ZAR 421 million

    420,955 ZAR thousands · p17

    +275.2% vs 2024

  • Profit / (loss) for the year

    ZAR 258 million

    257,572 ZAR thousands · p17

    Moved from loss to profit (FY to 31 Jul 2024: (54 252) ZAR thousands)

  • Total assets

    ZAR 2.80 billion

    2,798,112 ZAR thousands · p16

    −9.3% vs 2024

  • Total equity

    ZAR 753 million

    753,305 ZAR thousands · p16

    +51.1% vs 2024

  • Cash from operations

    ZAR 423 million

    423,127 ZAR thousands · p19

    Change not shown.

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.

Not shown: the prior-year figure is zero or negative.

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

  • FY to 31 Jul 2025 — audited financial statements, signed / final; reported for the year · source
  • FY to 31 Jul 2024 — audited financial statements, signed / final; comparative in the FY to 31 Jul 2025 filing · source

Income statement

Income statement, ZAR thousands. Columns: FY to 31 Jul 2025 — audited financial statements (signed / final), as reported for the year; FY to 31 Jul 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 31 Jul 2025Audited financial statementsreported for the yearFY to 31 Jul 2024Audited financial statementscomparative in FY to 31 Jul 2025 filing
Revenue 5,583,220 6,035,174
Cost of sales (3,983,118) (4,385,562)
Gross profit 1,600,102 1,649,612
Net financial asset impairment reversals/(losses) 5,562 (37,467)
Operating expenses (1,184,709) (1,499,963)
Operating profit 420,955 112,182
Investment income 7,128 14,529
Finance costs (96,231) (132,427)
Profit/(loss) before taxation 331,852 (5,716)
Taxation (74,280) (48,536)
Profit/(loss) for the year 257,572 (54,252)
Exchange differences on translation of foreign operations^1 (11,645) (25,774)
Reclassification of foreign currency translation differences on loss of control^2 –3 2,896
Other comprehensive loss for the year (11,645) (22,878)
Total comprehensive income/(loss) for the year 245,927 (77,130)
Non-controlling interests4 6,738 11,668
  1. Printed “–”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
Notes and alternative reported figures (3)
  1. “Exchange differences on translation of foreign operations^” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified; no tax.
  2. “Reclassification of foreign currency translation differences on loss of control^” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified; no tax (2024).
  3. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit for the year.

Balance sheet

Balance sheet, ZAR thousands. Columns: FY to 31 Jul 2025 — audited financial statements (signed / final), as reported for the year; FY to 31 Jul 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 31 Jul 2025Audited financial statementsreported for the yearFY to 31 Jul 2024Audited financial statementscomparative in FY to 31 Jul 2025 filing
Property, plant, equipment and right-of-use assets 115,279 153,782
Intangible assets 78,321 78,966
Goodwill1 570,178 570,178
Other financial assets2 21,564 18,882
Deferred taxation 120,887 103,764
Finance lease receivables3 336 906
Non-current assets (unlabelled subtotal) 906,565 926,478
Inventories 68,801 70,730
Other financial assets2 7,832 15,481
Current taxation receivable 9,094 36,639
Finance lease receivables3 16,614 17,483
Trade and other receivables 1,389,942 1,672,230
Cash and cash equivalents 399,264 347,222
Current assets (unlabelled subtotal) 1,891,547 2,159,785
Total assets 2,798,112 3,086,263
Stated capital 4,774,521 4,774,521
Other reserves 12,132 31,140
Accumulated loss (4,070,027) (4,338,449)
Equity attributable to the owners of iOCO Limited 716,626 467,212
Non-controlling interests 36,679 31,311
Total equity 753,305 498,523
Other financial liabilities4 481,717 587,043
Lease liabilities 23,290 32,401
Deferred taxation 8,437 4,430
Non-current liabilities (unlabelled subtotal) 513,444 623,874
Other financial liabilities5 176,877 373,368
Current taxation payable 34,593 28,816
Lease liabilities 28,896 48,686
Trade and other payables 1,271,542 1,479,897
Provisions 19,455 33,099
Current liabilities (unlabelled subtotal) 1,531,363 1,963,866
Total liabilities 2,044,807 2,587,740
Total equity and liabilities 2,798,112 3,086,263
Bank overdrafts (note 15)6 –7 (192,585)
  1. Printed “–”; reading unresolved, so no amount is shown. Printed dash; no printed subtotal confirms a nil reading.
Notes and alternative reported figures (6)
  1. “Goodwill” is an issuer-specific line, not mapped to a shared definition: Note 5.
  2. “Other financial assets” is an issuer-specific line, not mapped to a shared definition: Note 6.
  3. “Finance lease receivables” is an issuer-specific line, not mapped to a shared definition: Note 8.
  4. “Other financial liabilities” is an issuer-specific line, not mapped to a shared definition: Note 15: interest-bearing borrowings and other financial liabilities.
  5. “Other financial liabilities” is an issuer-specific line, not mapped to a shared definition: Note 15: includes bank overdrafts (2024: 192 585, note 11).
  6. “Bank overdrafts (note 15)” is an issuer-specific line, not mapped to a shared definition: Note 11: bank overdrafts deducted from cash and cash equivalents for the statement of cash flows, printed negative; held within other financial liabilities (note 15), not a line of the statement of financial position.

Cash flow

Cash flow, ZAR thousands. Columns: FY to 31 Jul 2025 — audited financial statements (signed / final), as reported for the year; FY to 31 Jul 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 31 Jul 2025Audited financial statementsreported for the yearFY to 31 Jul 2024Audited financial statementscomparative in FY to 31 Jul 2025 filing
Cash generated from operations 566,596 170,567
Investment income received 4,446 11,615
Interest paid1 (95,995) (130,967)
Taxation paid (51,920) (64,909)
Net cash inflow/(outflow) from operating activities 423,127 (13,694)
Acquisition of property, plant and equipment (22,411) (47,929)
Proceeds from disposal of property, plant, equipment and intangible assets 3,680 9,711
Acquisition of intangible assets (31,886) (25,460)
Cash receipt from disposal of businesses, net of cash given up2 (2,542) 84,688
Cash inflow relating to other financial assets3 6,640 –4
Cash outflow relating to other financial assets5 (4,200) (11,817)
Increase in restricted cash6 (108) (110,569)
Decrease in restricted cash7 2,013 146,364
Net cash (outflow)/inflow from investing activities (48,814) 44,988
Repayment of other financial liabilities (102,538) (41,061)
Principal elements of lease payments (26,425) (38,330)
Net cash outflow from financing activities (128,963) (79,391)
Net increase/(decrease) in cash and cash equivalents 245,350 (48,097)
Cash and cash equivalents at the beginning of the year 154,637 204,080
Exchange losses on cash and cash equivalents (723) (1,346)
Cash and cash equivalents at the end of the year 399,264 154,637
  1. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
Notes and alternative reported figures (6)
  1. “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid'; may include interest on lease liabilities (no separate line printed).
  2. “Cash receipt from disposal of businesses, net of cash given up” is an issuer-specific line, not mapped to a shared definition: Note 12; investing activities.
  3. “Cash inflow relating to other financial assets” is an issuer-specific line, not mapped to a shared definition: Note 6; investing activities.
  4. “Cash outflow relating to other financial assets” is an issuer-specific line, not mapped to a shared definition: Note 6; investing activities.
  5. “Increase in restricted cash” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  6. “Decrease in restricted cash” is an issuer-specific line, not mapped to a shared definition: Investing activities.

Per share and shares

Per share and shares. Columns: FY to 31 Jul 2025 — audited financial statements (signed / final), as reported for the year; FY to 31 Jul 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 31 Jul 2025Audited financial statementsreported for the yearFY to 31 Jul 2024Audited financial statementscomparative in FY to 31 Jul 2025 filing
Earnings / (loss) per share (per share)41 0.402 (0.10)3
Profit / (loss) attributable to shareholders (ZAR thousands)5 250,834 (65,920)
  1. Printed as 40 cents; value converted to ZAR at 100 cents = 1 ZAR.
  2. Printed as (10) cents; value converted to ZAR at 100 cents = 1 ZAR.
Notes and alternative reported figures (3)
  1. “Earnings/(loss) per share”: mapping to a shared definition is uncertain. Basic earnings/(loss) per share in cents; diluted is printed separately and differs (39; 2024: (10)).
  2. Earnings / (loss) per share: printed as “Earnings/(loss) per share”.
  3. Profit / (loss) attributable to shareholders: printed as “Owners of iOCO Limited”.

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.

No dividend statement or amount collected.

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.

  • iOCO Annual Financial Statements for the year ended 31 July 2025

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

    Audit: Moore Johannesburg Inc. (Director: CA Jenkins), unmodified opinion · signed

    Auditor's sign-off: Moore Johannesburg Inc. (firm signature in script), Per: CA Jenkins, Director and Registered Auditor

    Final status: Independent auditor's report on the consolidated and separate financial statements, unmodified, closed with the firm signature 'Moore Johannesburg Inc' in script (an image, not in the text layer) above 'Moore Johannesburg Inc., South Africa, Registered Auditors, Per: CA Jenkins, Director and Registered Auditor', Parktown, 27 October 2025 (PDF p14, page image); no personal signature of the director is shown. Board approval on 27 October 2025 signed by hand by Jabu Moleketi (Chairman) and Rhys Summerton (Joint Group CEO) (PDF p5, page image).

    Document date
    27 Oct 2025
    Auditor's report
    27 Oct 2025
    Board approval
    27 Oct 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 31 Jul 2025, FY to 31 Jul 2024
    Basis
    consolidated statements · ZAR thousands (printed “Figures in Rand thousand”)
    • The statements name the issuer 'iOCO Limited (formerly EOH Holdings Limited)' (directors' responsibility statement, PDF p3); registration number 1998/014669/06, JSE share code IOC, ISIN ZAE000071072 (corporate information, PDF p98), matching the directory listing (A2X IOC, ISIN ZAE000071072).
    • The non-current asset, current asset, non-current liability and current liability subtotals are printed without labels (p16). Cash and cash equivalents in the cash-flow statement are net of bank overdrafts held within other financial liabilities: 2024 347 222 less overdrafts 192 585 = 154 637 (note 11, PDF p48); nil overdraft at 31 July 2025. The 2024 cash-to-balance-sheet comparison therefore differs as printed.
    Technical details
    File
    100 pages, with a text layer
    SHA-256
    725a85554b1eee48583bed07f386636ab49b60fc96be2783bc3b72b005cf0579
    Entity as printed
    iOCO Limited (formerly EOH Holdings Limited) (Registration number: 1998/014669/06; JSE share code IOC; ISIN ZAE000071072) (PDF p3, p98)
    Issuer copy
    retrieved 2026-10-08T18:51:24Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 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.

South Africa country page · Company methodology and coverage