RAND WATER ANNUAL REPORT 2023

Consolidated Annual Financial Statements for the year ended 30 June 2023

Notes to the Consolidated Annual Financial Statements

24. Cost of sales

Non‑potable water

183 640 178 193 183 640 178 193

Potable water

13 330 716 12 071 539 13 330 716 12 071 539

Recoverable projects

30 214 31 294 13 544 570 12 281 026 13 544 570 12 281 026 31 294 30 214

Potable water cost of sales comprises of: Opening water inventory

73 252

54 492

73 252

54 492

Raw water

6 991 297 6 536 525 6 991 297 6 536 525

Labour

971 101 938 589 971 101 938 589

Energy

3 707 812 3 257 138 3 707 812 3 257 138

Chemicals

708 634 550 338 708 634 550 338

Depreciation

545 640 406 355 545 640 406 355

Amortisation

4 420

3 813

4 420

3 813

Other expenses

386 731 397 541 386 731 397 541

Closing water inventory

(58 171) (73 252) 13 330 716 12 071 539 13 330 716 12 071 539 (73 252) (58 171)

Cost of sales on recoverable projects Recoverable projects

30 214

31 294

30 214

31 294

Non‑potable water cost of sales comprises of: Depreciation

30

46

30

46

Raw water

166 836 161 156 166 836 161 156

Labour

3 154

2 852

3 154

2 852

Energy

11 615

12 173

11 615

12 173

Other expenses

2 005 1 966 183 640 178 193 183 640 178 193 1 966 2 005

281