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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

WBHO

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

On this page
Company details
Legal name
Wilson Bayly Holmes-Ovcon Limited
Incorporated in
South Africa
Listing
WBO on the A2X Markets, active · ISIN ZAE000009932 (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 28.3 billion

    28,325,184 ZAR thousands · p15

    −0.6% vs 2025

  • Operating profit / (loss)

    ZAR 1.37 billion

    1,372,976 ZAR thousands · p15

    −3.0% vs 2025

  • Profit / (loss) for the year

    ZAR 1.26 billion

    1,263,306 ZAR thousands · p15

    −5.0% vs 2025

  • Total assets

    ZAR 16.8 billion

    16,832,374 ZAR thousands · p14

    +4.7% vs 2025

  • Total equity

    ZAR 6.25 billion

    6,251,281 ZAR thousands · p14

    +12.2% vs 2025

  • Cash from operations

    ZAR 843 million

    843,313 ZAR thousands · p18

    −45.0% 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 28,325,184 28,493,192
Operating costs1 (25,721,056) (25,925,529)
Administrative expenses (1,270,027) (1,183,798)
Other income 38,875 31,324
Operating profit 1,372,9762 1,415,1893
Share of profits from associates and joint ventures 73,310 111,072
Impairment of investment in associate4 (7,770) –5
Finance income 296,4296 299,2617
Finance costs (54,357)8 (56,339)9
Profit before taxation 1,680,58810 1,769,18311
Income tax expense (434,693)12 (469,508)13
Profit for the year from continuing operations14 1,245,895 1,299,675
Profit from discontinued operations15 17,411 30,695
Profit for the year 1,263,30616 1,330,37017
Other comprehensive (loss)/income (361,638) 132,597
Currency effect of translation of foreign operations18 (238,292) 100,975
Translation of foreign operations reclassified to profit and loss on derecognition19 –20 3,412
Translation of net investment in a foreign operation21 (114,959) 63,054
Tax effect of above items22 31,039 (17,025)
Share of other comprehensive income from associates, net of tax23 (39,426) (17,819)
Total comprehensive income for the year 901,668 1,462,967
Non-controlling interests24 52,594 88,703
Equity shareholders of Wilson Bayly Holmes-Ovcon Limited25 865,109 1,365,258
Non-controlling interests26 36,559 97,709
  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 (24)
  1. “Operating costs” is an issuer-specific line, not mapped to a shared definition: Contract operating costs; no cost of sales or gross profit is printed.
  2. Audited financial statements dated 2026-09-08 prints 218 717 628 (units, p12) for this line and year.
  3. Audited financial statements dated 2026-09-08 prints 298 244 713 (units, p12) for this line and year.
  4. “Impairment of investment in associate” is an issuer-specific line, not mapped to a shared definition: Note 5; 2025 printed '-'.
  5. Audited financial statements dated 2026-09-08 prints 942 454 (units, p12) for this line and year.
  6. Audited financial statements dated 2026-09-08 prints 1 201 000 (units, p12) for this line and year.
  7. Audited financial statements dated 2026-09-08 prints (1 484) (units, p12) for this line and year.
  8. Audited financial statements dated 2026-09-08 prints – (units, p12) for this line and year.
  9. Audited financial statements dated 2026-09-08 prints 219 658 598 (units, p12) for this line and year.
  10. Audited financial statements dated 2026-09-08 prints 299 445 713 (units, p12) for this line and year.
  11. Audited financial statements dated 2026-09-08 prints (9 342 311) (units, p12) for this line and year.
  12. Audited financial statements dated 2026-09-08 prints (480 257) (units, p12) for this line and year.
  13. “Profit for the year from continuing operations” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  14. “Profit from discontinued operations” is an issuer-specific line, not mapped to a shared definition: Discontinued operations.
  15. Audited financial statements dated 2026-09-08 prints 210 316 287 (units, p12) for this line and year.
  16. Audited financial statements dated 2026-09-08 prints 298 965 456 (units, p12) for this line and year.
  17. “Currency effect of translation of foreign operations” is an issuer-specific line, not mapped to a shared definition: OCI that will be reclassified.
  18. “Translation of foreign operations reclassified to profit and loss on derecognition” is an issuer-specific line, not mapped to a shared definition: OCI; 2026 printed '-'.
  19. “Translation of net investment in a foreign operation” is an issuer-specific line, not mapped to a shared definition: OCI that will be reclassified.
  20. “Tax effect of above items” is an issuer-specific line, not mapped to a shared definition: OCI that will be reclassified.
  21. “Share of other comprehensive income from associates, net of tax” is an issuer-specific line, not mapped to a shared definition: Note 5; OCI.
  22. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Printed under 'Profit from total operations attributable to:'.
  23. “Equity shareholders of Wilson Bayly Holmes-Ovcon Limited” is an issuer-specific line, not mapped to a shared definition: Printed under 'Total comprehensive income attributable to:'.
  24. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Printed under 'Total comprehensive income attributable to:'.

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
Property, plant and equipment 2,771,318 2,559,256
Right-of-use assets 94,675 130,738
Goodwill1 530,893 527,273
Interests in associates and joint ventures2 1,009,936 769,012
Long-term receivables3 116,979 146,469
Deferred tax 461,130 433,006
Total 4,984,9314 4,565,7544
Inventories 411,603 414,853
Contract assets 677,612 1,152,386
Trade and other receivables 6,179,179 5,450,667
Current tax assets 108,7365 187,5986
Cash and cash equivalents 4,470,3137 4,305,1078
Total 11,847,4439 11,510,61110
Total assets 16,832,37411 16,076,36512
Share capital 27,70213 27,70214
Non-distributable reserve15 (81,192) (250,428)
Foreign currency translation reserve16 (253,881) 91,722
Retained earnings 6,343,39717 5,459,17518
Shareholder's equity 6,036,026 5,328,171
Non-controlling interests (NCI) 215,255 240,965
Total 6,251,28119 5,569,13620
Lease liabilities 66,811 101,329
Long-term liabilities21 402,782 248,344
Deferred tax 21,022 16,627
Total 490,615 366,300
Contract liabilities 3,040,533 2,858,297
Trade and other payables 4,619,056 4,626,958
Provisions 2,315,311 2,579,800
Current tax liabilities 115,57822 75,87423
Total 10,090,47824 10,140,92925
Total equity and liabilities 16,832,37411 16,076,36512
Notes and alternative reported figures (25)
  1. “Goodwill” is an issuer-specific line, not mapped to a shared definition: Note 4.
  2. “Interests in associates and joint ventures”: mapping to a shared definition is uncertain. Printed 'Interests in associates and joint ventures' (note 5).
  3. “Long-term receivables” is an issuer-specific line, not mapped to a shared definition: Note 6; non-current.
  4. Audited financial statements dated 2026-09-08 prints 42 737 628 (units, p11) for this line and year.
  5. Audited financial statements dated 2026-09-08 prints 2 212 026 (units, p11) for this line and year.
  6. Audited financial statements dated 2026-09-08 prints 2 449 674 (units, p11) for this line and year.
  7. Audited financial statements dated 2026-09-08 prints 13 051 974 (units, p11) for this line and year.
  8. Audited financial statements dated 2026-09-08 prints 16 639 917 (units, p11) for this line and year.
  9. Audited financial statements dated 2026-09-08 prints 73 250 907 (units, p11) for this line and year.
  10. Audited financial statements dated 2026-09-08 prints 211 326 948 (units, p11) for this line and year.
  11. Audited financial statements dated 2026-09-08 prints 115 988 535 (units, p11) for this line and year.
  12. Audited financial statements dated 2026-09-08 prints 254 064 576 (units, p11) for this line and year.
  13. Audited financial statements dated 2026-09-08 prints 30 311 109 (units, p11) for this line and year.
  14. Audited financial statements dated 2026-09-08 prints 30 251 109 (units, p11) for this line and year.
  15. “Non-distributable reserve” is an issuer-specific line, not mapped to a shared definition: Equity (negative).
  16. “Foreign currency translation reserve” is an issuer-specific line, not mapped to a shared definition: Equity.
  17. Audited financial statements dated 2026-09-08 prints 83 448 053 (units, p11) for this line and year.
  18. Audited financial statements dated 2026-09-08 prints 218 538 071 (units, p11) for this line and year.
  19. Audited financial statements dated 2026-09-08 prints 113 759 162 (units, p11) for this line and year.
  20. Audited financial statements dated 2026-09-08 prints 248 789 180 (units, p11) for this line and year.
  21. “Long-term liabilities”: mapping to a shared definition is uncertain. Printed 'Long-term liabilities' (note 10); instalment sale agreements and other long-term liabilities.
  22. Audited financial statements dated 2026-09-08 prints 10 210 (units, p11) for this line and year.
  23. Audited financial statements dated 2026-09-08 prints 7 (units, p11) for this line and year.
  24. Audited financial statements dated 2026-09-08 prints 2 229 373 (units, p11) for this line and year.
  25. Audited financial statements dated 2026-09-08 prints 5 275 396 (units, p11) for this line and year.

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 from continuing operations before working capital requirements1 1,942,939 1,900,493
Working capital changes2 (559,668) 35,734
Cash generated from operations 1,383,2723 1,936,2274
Dividends received5 30,068 23,371
Finance income6 247,2047 295,5098
Finance costs9 (47,926)10 (51,763)11
Settlement of cash-settled share scheme12 (90,418) –13
Income tax paid (285,128)14 (372,595)11
Dividend paid15 (393,759)16 (296,225)17
Net cash flow from operating activities 843,31318 1,534,52419
Receipts from repayments of long-term receivables20 19,043 –21
Acquisition of subsidiaries, net of cash22 6,565 –21
Loans advanced to associates and joint ventures23 (204,668) (304,103)
Loans repaid by associates and joint ventures24 144,383 451,929
Repayment of equity investment in associates and joint ventures25 5,219 11,022
Short-term loans advanced26 –21 (20,317)
Short-term loans repaid27 1,608 30,360
Proceeds on disposal of property, plant and equipment 83,468 62,720
Acquisition of property, plant and equipment (268,612) (267,830)
Net cash flow from investing activities by discontinued operations28 34,975 (1,580)
Net cash flow utilised in investing activities (178,019) (37,799)
Capital repayments in respect of instalment sale agreements29 (217,687) (280,055)
Capital repayments in respect of lease liabilities (40,794) (37,610)
Bank loans repaid –30 (52,308)
Purchase of shares for equity-settled incentives31 –30 (528,171)
Net cash flow utilised in financing activities (258,481)32 (898,144)11
Increase in cash and cash equivalents for the year 406,81433 598,58119
Foreign currency translation effect on cash balances (241,608) 46,477
Cash and cash equivalents at the beginning of the year 4,305,10734 3,660,04935
Cash and cash equivalents at the end of the year 4,470,31336 4,305,10734
  1. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  2. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  3. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (33)
  1. “Operating profit from continuing operations before working capital requirements” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  2. “Working capital changes” is an issuer-specific line, not mapped to a shared definition: Operating activities.
  3. Audited financial statements dated 2026-09-08 prints 349 891 043 (units, p13) for this line and year.
  4. Audited financial statements dated 2026-09-08 prints 298 396 408 (units, p13) for this line and year.
  5. “Dividends received” is an issuer-specific line, not mapped to a shared definition: Note 5; operating activities.
  6. “Finance income”: mapping to a shared definition is uncertain. Printed 'Finance income' under 'Adjusted for:' in operating activities (cash received).
  7. Audited financial statements dated 2026-09-08 prints 963 263 (units, p13) for this line and year.
  8. Audited financial statements dated 2026-09-08 prints 1 105 181 (units, p13) for this line and year.
  9. “Finance costs”: mapping to a shared definition is uncertain. Printed 'Finance costs' under 'Adjusted for:' in operating activities (cash paid).
  10. Audited financial statements dated 2026-09-08 prints (1 484) (units, p13) for this line and year.
  11. Audited financial statements dated 2026-09-08 prints – (units, p13) for this line and year.
  12. “Settlement of cash-settled share scheme” is an issuer-specific line, not mapped to a shared definition: Operating; 2025 printed '-'.
  13. Audited financial statements dated 2026-09-08 prints (9 094 460) (units, p13) for this line and year.
  14. “Dividend paid”: mapping to a shared definition is uncertain. Printed 'Dividend paid' within operating activities; the statement does not say whether dividends to non-controlling interests are included.
  15. Audited financial statements dated 2026-09-08 prints (345 406 305) (units, p13) for this line and year.
  16. Audited financial statements dated 2026-09-08 prints (296 868 933) (units, p13) for this line and year.
  17. Audited financial statements dated 2026-09-08 prints (3 647 943) (units, p13) for this line and year.
  18. Audited financial statements dated 2026-09-08 prints 2 632 656 (units, p13) for this line and year.
  19. “Receipts from repayments of long-term receivables” is an issuer-specific line, not mapped to a shared definition: Investing; 2025 printed '-'.
  20. “Acquisition of subsidiaries, net of cash” is an issuer-specific line, not mapped to a shared definition: Note 28; investing; 2025 printed '-'.
  21. “Loans advanced to associates and joint ventures” is an issuer-specific line, not mapped to a shared definition: Note 5; investing.
  22. “Loans repaid by associates and joint ventures” is an issuer-specific line, not mapped to a shared definition: Note 5; investing.
  23. “Repayment of equity investment in associates and joint ventures” is an issuer-specific line, not mapped to a shared definition: Investing; no note reference printed (page image).
  24. “Short-term loans advanced” is an issuer-specific line, not mapped to a shared definition: Investing; 2026 printed '-'.
  25. “Short-term loans repaid” is an issuer-specific line, not mapped to a shared definition: Investing.
  26. “Net cash flow from investing activities by discontinued operations” is an issuer-specific line, not mapped to a shared definition: Investing.
  27. “Capital repayments in respect of instalment sale agreements” is an issuer-specific line, not mapped to a shared definition: Note 27.3; financing.
  28. “Purchase of shares for equity-settled incentives” is an issuer-specific line, not mapped to a shared definition: Financing; 2026 printed '-'.
  29. Audited financial statements dated 2026-09-08 prints 60 000 (units, p13) for this line and year.
  30. Audited financial statements dated 2026-09-08 prints (3 587 943) (units, p13) for this line and year.
  31. Audited financial statements dated 2026-09-08 prints 16 639 917 (units, p13) for this line and year.
  32. Audited financial statements dated 2026-09-08 prints 14 007 261 (units, p13) for this line and year.
  33. Audited financial statements dated 2026-09-08 prints 13 051 974 (units, p13) for this line and year.

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 22.9532 23.5743
Profit / (loss) attributable to shareholders (ZAR thousands)5 1,210,712 1,241,667
  1. Printed as 2 295.3 cents; value converted to ZAR at 100 cents = 1 ZAR.
  2. Printed as 2 357.4 cents; value converted to ZAR at 100 cents = 1 ZAR.
Notes and alternative reported figures (3)
  1. “Total”: mapping to a shared definition is uncertain. Basic earnings per share, total (2 295.3 cents; 2025: 2 357.4); diluted is printed separately and differs (2 287.5; 2025: 2 337.4), kept as a native concept.
  2. Earnings / (loss) per share: printed as “Total”.
  3. Profit / (loss) attributable to shareholders: printed as “Equity shareholders of Wilson Bayly Holmes-Ovcon 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.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
30 Jun 2026 Dividends paid (cash flow statement) Dividend paid (393,759) ZAR thousands Audited financial statements, p18
30 Jun 2025 Dividends paid (cash flow statement) Dividend paid (296,225) ZAR thousands Audited financial statements, p18

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.

  • Wilson Bayly Holmes-Ovcon Limited Company 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., director AJ Rossouw, registered auditor

    Final status: Independent auditor's report on the separate financial statements (opinion PDF p6, page image) signed (handwritten-style firm signature) for PricewaterhouseCoopers Inc., director AJ Rossouw, registered auditor, Johannesburg, 8 September 2026 (PDF p10, page image). Annual financial statements approved by the board on 7 September 2026 and signed by Charles Henwood (Chairman) and Wolfgang Neff (CEO), visible signatures (PDF p3, page image).

    Document date
    8 Sep 2026
    Auditor's report
    8 Sep 2026
    Board approval
    7 Sep 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    not a column source (supplementary or comparison only)
    Basis
    company statements · ZAR units (printed “R”)
    • The PDF repeats auditor's-report pages: PDF p8 and p9 print the same page text (printed folios 6 and 7 differ only in the folio number in the text layer). The text layer of PDF p7 also carries the opening of the report (address block and opinion) that is not visible on the page render, which starts at 'Basis for opinion'. These are narrative duplicates; no figures are affected.
    • The statement is headed 'Statement of financial performance and other comprehensive income' but prints no other comprehensive income lines or total comprehensive income (p12).
    • HOLDING COMPANY SEPARATE STATEMENTS ONLY: this document holds the Company's separate financial statements; the Group publishes consolidated financial statements ('WBHO Group Annual Financial Statements 2026', named in the auditor's report, PDF p8; 'The consolidated financial statements (Group) ... is available on the website of the Company', PDF p2). The Company is an investment holding company whose income is mainly dividends from WBHO Construction (Pty) Ltd.
    • No earnings per share is printed (separate statements). Dividends: interim 300 cents and final 320 cents per share for FY2026 (directors' report, PDF p5).
    Technical details
    File
    25 pages, with a text layer
    SHA-256
    15f521249c3691014981b9a9518b87bb2678ec24098f3a3fd53bf525b5633f36
    Entity as printed
    Wilson Bayly Holmes-Ovcon Limited (Registration number 1982/011014/06) — the Company (separate statements)
    Issuer copy
    retrieved 2026-10-08T18:46:15Z

  • WBHO Group Annual Financial Statements 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: AJ Rossouw, Registered Auditor

    Final status: Independent auditor's report of PricewaterhouseCoopers Inc. to the shareholders of Wilson Bayly Holmes-Ovcon Limited on the consolidated financial statements (unmodified opinion, PDF p7) closes on PDF p13 with a script firm signature 'PricewaterhouseCoopers Inc' above 'PricewaterhouseCoopers Inc., Director: AJ Rossouw, Registered Auditor, Johannesburg, South Africa, 8 September 2026' (page image). Statement of responsibility by the Board (PDF p3): authorised by the Board on 7 September 2026, handwritten signatures above Charles Henwood (Chairman) and Wolfgang Neff (Chief Executive Officer) (page image).

    Document date
    8 Sep 2026
    Published
    8 Sep 2026
    Auditor's report
    8 Sep 2026
    Board approval
    7 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 thousands (printed “R 000”)
    • The statement of financial position closes each section with an amount labelled 'Total' (non-current assets, current assets, equity, non-current liabilities, current liabilities) and prints no total-liabilities line (p14). The statement of financial performance prints revenue, operating costs, administrative expenses and other income with no cost of sales or gross profit (p15). Profit attribution is printed for continuing, discontinued and total operations; only the total-operations attribution is transcribed. Basic and diluted EPS are printed for continuing, discontinued and total operations (cents). Finance income and costs, dividends received and paid are presented within operating activities (p18).
    • Group (consolidated) statements; the Company's separate statements are a separate document.
    Technical details
    File
    77 pages, with a text layer
    SHA-256
    3cdf70a6666d4478ffc437eca50d6ed6fc4feabe5f63377ab0390f6c02a0d3f1
    Entity as printed
    Wilson Bayly Holmes-Ovcon Limited (the Company) and its subsidiaries (together the Group); Registration number 1982/011014/06 (PDF p2, p7)
    Issuer copy
    retrieved 2026-10-08T18:46:22Z

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) (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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