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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

Spur Corp

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

On this page
Company details
Legal name
Spur Corporation Ltd
Incorporated in
South Africa
Listing
SUR on the A2X Markets, active · ISIN ZAE000022653 (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

  • Revenue

    ZAR 4.19 billion

    4,190,713 ZAR thousands · p16

    +8.5% vs 2025

  • Operating profit / (loss)

    ZAR 305 million

    304,762 ZAR thousands · p16

    −19.0% vs 2025

  • Profit / (loss) for the year

    ZAR 190 million

    190,179 ZAR thousands · p16

    −33.7% vs 2025

  • Total assets

    ZAR 1.55 billion

    1,549,347 ZAR thousands · p17

    +1.0% vs 2025

  • Total equity

    ZAR 811 million

    811,361 ZAR thousands · p17

    −12.3% vs 2025

  • Cash from operations

    ZAR 106 million

    106,457 ZAR thousands · p19

    −41.3% 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 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 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

Income statement

Income statement, ZAR thousands. 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.
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 filing
Revenue 4,190,713 3,863,166
Cost of sales (2,842,626) (2,601,854)
Gross profit 1,348,087 1,261,312
Other income 24,961 19,213
Administration expenses (262,390) (246,035)
(Allowance for)/reversal of allowance for expected and actual credit losses – financial instruments (879) 2,525
Marketing expenses1 (362,557) (347,781)
Operations expenses2 (180,007) (162,204)
Other non-trading losses3 (129,500) (6,907)
Retail company store expenses4 (132,953) (144,066)
Operating profit before net finance income 304,762 376,057
Net finance income5 18,203 25,180
Interest income 29,149 34,492
Interest expense (10,946) (9,312)
Share of profit of equity-accounted investee (net of income tax) 602 417
Profit before income tax 323,567 401,654
Income tax expense (133,388) (114,902)
Profit 190,179 286,752
Other comprehensive income# (7,405) 6,314
Total comprehensive income 182,774 293,066
Non-controlling interests6 16,639 13,685
Notes and alternative reported figures (6)
  1. “Marketing expenses” is an issuer-specific line, not mapped to a shared definition: Marketing expenses (incl. franchise marketing funds).
  2. “Operations expenses” is an issuer-specific line, not mapped to a shared definition: Operations expenses.
  3. “Other non-trading losses” is an issuer-specific line, not mapped to a shared definition: Note 8: 2026 includes the provision for a litigation claim (note 27).
  4. “Retail company store expenses” is an issuer-specific line, not mapped to a shared definition: Expenses of company-owned stores.
  5. “Net finance income” is an issuer-specific line, not mapped to a shared definition: Note 9: interest income less interest expense.
  6. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Note 22.

Balance sheet

Balance sheet, ZAR thousands. 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.
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 filing
Non-current assets 673,499 666,723
Property, plant and equipment 110,805 101,546
Right-of-use assets 60,003 58,406
Intangible assets and goodwill1 496,635 500,897
Interest in equity-accounted investee 3,267 2,665
Deferred tax 2,789 3,209
Current assets 875,848 867,214
Inventories 172,802 171,960
Tax receivable 128 164
Trade and other receivables 146,800 156,108
Loans receivable2 2,107 –3
Restricted cash4 60,168 61,863
Cash and cash equivalents 493,843 477,119
TOTAL ASSETS 1,549,347 1,533,937
Total equity 811,361 925,007
Ordinary share capital 1 1
Share premium 34,309 34,309
Shares repurchased by subsidiaries5 (184,088) (122,578)
Foreign currency translation reserve6 28,080 35,486
Share-based payments reserve7 36,368 47,454
Retained earnings 870,451 908,737
Total equity attributable to owners of the company 785,121 903,409
Non-controlling interests 26,240 21,598
Non-current liabilities 136,656 123,928
Contract liabilities8 30,270 29,934
Loans payable9 15,033 –10
Lease liabilities 60,202 52,897
Deferred tax 31,151 41,097
Current liabilities 601,330 485,002
Bank overdrafts –11 1,321
Tax payable 5,228 11,416
Trade and other payables 359,207 346,255
Loans payable9 58,707 71,450
Provision for litigation claim 129,500 –11
Provision for lease obligation12 7,574 7,786
Contract liabilities 21,173 26,107
Lease liabilities 17,119 18,608
Shareholders for dividend 2,822 2,059
TOTAL EQUITY AND LIABILITIES 1,549,347 1,533,937
  1. Printed “–”, read as nil: subtotal_arithmetic: bs.current_assets.
  2. Printed “–”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
  3. Printed “–”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (9)
  1. “Intangible assets and goodwill”: mapping to a shared definition is uncertain. Intangible assets and goodwill in one line (note 14).
  2. “Loans receivable” is an issuer-specific line, not mapped to a shared definition: Note 16.
  3. “Restricted cash” is an issuer-specific line, not mapped to a shared definition: Note 20: cash of the marketing funds and other restricted balances; part of cash and cash equivalents in the cash flow statement.
  4. “Shares repurchased by subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 21.2: treasury shares.
  5. “Foreign currency translation reserve” is an issuer-specific line, not mapped to a shared definition: Note 21.3.
  6. “Share-based payments reserve” is an issuer-specific line, not mapped to a shared definition: Note 21.4.
  7. “Contract liabilities” is an issuer-specific line, not mapped to a shared definition: Note 23.
  8. “Loans payable” is an issuer-specific line, not mapped to a shared definition: Note 26: loans from non-controlling shareholders and bank borrowings.
  9. “Provision for lease obligation” is an issuer-specific line, not mapped to a shared definition: Note 28.

Cash flow

Cash flow, ZAR thousands. 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.
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 filing
Operating profit before working capital changes1 478,479 441,745
Working capital changes2 10,142 21,317
Cash generated from operations 488,621 463,062
Interest income received 29,149 33,827
Interest expense paid3 (10,946) (9,312)
Tax paid (137,639) (117,325)
Dividends paid4 (262,728) (188,837)
Net cash flow from operating activities 106,457 181,415
Additions of intangible assets –5 (169)
Additions of property, plant and equipment (24,690) (13,740)
Cash inflow from sales of business units6 7,159 –5
Proceeds from disposal of property, plant and equipment 812 808
Repayment of loans receivable7 –5 69
Net cash flow from investing activities (16,719) (13,032)
Acquisition of treasury shares8 (61,510) (38,763)
Payment of lease liabilities (capital) (16,351) (20,883)
Lease incentives received from lessors9 2,141 –10
Loans (repaid to)/advanced by non-controlling shareholders11 (16,432) 670
Proceeds from bank borrowings 21,000 –10
Repayment of bank borrowings (capital) (2,278) –10
Net cash flow from financing activities (73,430) (58,976)
Net movement in cash and cash equivalents 16,308 109,407
Effect of foreign exchange fluctuations 42 (168)
Net cash and cash equivalents at beginning of year 537,661 428,422
Net cash and cash equivalents at end of year 554,011 537,661
  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 (9)
  1. “Operating profit before working capital changes” is an issuer-specific line, not mapped to a shared definition: Note 30.
  2. “Working capital changes” is an issuer-specific line, not mapped to a shared definition: Note 31.
  3. “Interest expense paid” is an issuer-specific line, not mapped to a shared definition: Note 9: interest paid, operating activities (lease interest not shown apart).
  4. “Dividends paid”: mapping to a shared definition is uncertain. Dividends paid, presented in operating activities; whether it includes dividends to non-controlling interests is stated in note 34, not on the face.
  5. “Cash inflow from sales of business units” is an issuer-specific line, not mapped to a shared definition: Note 3; investing.
  6. “Repayment of loans receivable” is an issuer-specific line, not mapped to a shared definition: Note 15; investing.
  7. “Acquisition of treasury shares” is an issuer-specific line, not mapped to a shared definition: Note 21.2; financing.
  8. “Lease incentives received from lessors” is an issuer-specific line, not mapped to a shared definition: Note 24; financing.
  9. “Loans (repaid to)/advanced by non-controlling shareholders” is an issuer-specific line, not mapped to a shared definition: Note 26; financing.

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.
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 filing
Earnings / (loss) per share (per share)41 2.15692 3.37513
Profit / (loss) attributable to shareholders (ZAR thousands)5 173,540 273,067
  1. Printed as 215.69 cents; value converted to ZAR at 100 cents = 1 ZAR.
  2. Printed as 337.51 cents; value converted to ZAR at 100 cents = 1 ZAR.
Notes and alternative reported figures (3)
  1. “Basic earnings”: mapping to a shared definition is uncertain. Basic earnings per share (cents); diluted is printed separately and differs (native eps_diluted).
  2. Earnings / (loss) per share: printed as “Basic earnings”.
  3. Profit / (loss) attributable to shareholders: printed as “Equity 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 (262,728) ZAR thousands Audited financial statements, p19
30 Jun 2025 Dividends paid (cash flow statement) Dividends paid (188,837) ZAR thousands Audited financial statements, p19

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.

  • Spur Corporation Limited Annual Financial Statements for the year ended 30 June 2026

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

    Audit: PricewaterhouseCoopers Inc., unmodified opinion · signed

    Auditor's sign-off: PricewaterhouseCoopers Inc. (firm signature in script); Director: TL Newton, Registered Auditor

    Final status: The independent auditor's report of PricewaterhouseCoopers Inc. to the shareholders of Spur Corporation Limited (unqualified opinion, PDF p11) closes on PDF p15 with the firm signature 'PricewaterhouseCoopers Inc.' in script above the typeset 'PricewaterhouseCoopers Inc., Director: TL Newton, Registered Auditor, Cape Town, South Africa, 19 August 2026' (page image); no separate personal signature of the director is shown. The directors' approval (PDF p5) states approval by the board on 19 August 2026 and carries handwritten signatures above Mike Bosman (Chairman) and Val Nichas (Group chief executive officer) (page image).

    Document date
    19 Aug 2026
    Auditor's report
    19 Aug 2026
    Board approval
    19 Aug 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 thousands (printed “R'000”)
    • Key audit matter: impairment assessment of goodwill and intangible assets with indefinite useful lives (PDF pp11-13). No emphasis of matter, other matter or material uncertainty related to going concern paragraph is printed.
    • Cash flow statement: dividends paid and interest paid are within operating activities; it reconciles to net cash and cash equivalents (cash and cash equivalents plus restricted cash less bank overdrafts, note 20): 554 011 = 493 843 + 60 168 (2025: 477 119 + 61 863 - 1 321 = 537 661) (p17, p19).
    • Statement of financial position: 'Non-current assets', 'Current assets', 'Total equity', 'Non-current liabilities' and 'Current liabilities' totals are printed on their heading rows; no total-liabilities line is printed (p17). The income statement prints interest income and interest expense as a breakdown below 'Net finance income' (p16).
    • Earnings per share is printed in cents (basic 215.69; 2025: 337.51; diluted 209.65; 2025: 328.71; p16); stored in rand with the printed figure and unit kept.
    • The directory holds only the A2X line for this issuer; the JSE primary listing is not in the directory.
    Technical details
    File
    104 pages, with a text layer
    SHA-256
    3b4a1de81b1514052bfb7ffafa3dc2a676d087f92dff934dfba33ac87928e31f
    Entity as printed
    Spur Corporation Ltd (Registration number: 1998/000828/06) and its subsidiaries; Spur Corporation Limited (auditor's report)
    Issuer copy
    retrieved 2026-10-08T18:51:03Z

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