Rand Water | Integrated Annual Report 2025

INTEGRATED ANNUAL REPO

Consolidated Annual Financial Statements for the year ended 30 June 2025

NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS

8. Trade and other receivables (continued)

2024

Free State/ Other

Figures in Rand thousands Current assets Local government/Municipalities

Gauteng Mpumalanga North West

Total

3 698 461

223 038

43 319 51 951

35 216

4 000 034

Mines Retail

5 527

2 209

-

59 687 73 783

45 684

170

3 758

24 171

Industries/Railways National Government

5 883

-

-

-

5 883

23 124

2 350

143

2 365

27 982

Sub-total

3 778 679

227 767

99 171

61 752 4 167 369

Non-current assets Local Government/Municipalities

176 169

104 248 332 015

-

-

280 417

3 954 848

99 171

61 752 4 447 786

A detailed analysis of trade receivables is presented for Rand Water (the Entity) below:

2025

North West

Free State/ Other

Figures in Rand thousands NATIONAL GOVERNMENT Water debtors Potable Water

Mpumalanga

Total

Gauteng

7 766 3 781 (139)

-

- - - - - -

-

7 766 22 430

Recoverable Projects Interest not recognised Revenue not recognised

(98)

18 747

- -

- -

(139)

(1)

(1)

Total Receivables Add: Credit Balance

11 407

(98)

18 747

30 056

767

98

-

865

Gross Trade Receivables

12 174

-

-

18 747

30 921

Water debtors

Potable Water

(1 540) (1 200) (2 740)

- -

- -

-

(1 540) (7 151) (8 691) 22 230

Recoverable Projects Expected Credit Losses

(5 951) (5 951) 12 796

- -

- -

Net: Trade and other Receivables Trade and Other Receivables Performance Performing

9 434

6 469 5 705

- -

- -

-

6 469

Non Performing

18 747 18 747

24 452 30 921

12 174

-

-

253

Rand Water | Integrated Annual Report 2025