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

24.Cost of sales

Group

Rand Water

Figures in Rand thousands

2025

2024

2025

2024

Non-Potable water

186 719

217 939

186 719

217 939

Potable water

15 421 111

14 600 467

15 421 111

14 600 467

Recoverable projects

47 523 41 004 15 655 353 14 859 410 15 654 656 14 859 410 41 004 46 826

Potable water cost of sales comprises of: Opening water inventory

56 259

58 171

56 259

58 171

Raw water

7 370 833 1 180 865 4 913 622

7 384 592 1 082 056 4 394 013

7 370 833 1 180 865 4 913 622

7 384 592 1 082 056 4 394 013

Labour Energy

Chemicals Depreciation Amortisation

725 354 586 516

696 687 559 383

725 354 586 516

696 687 559 383

4 086

4 680

4 086

4 680

Other expenses

664 556 (80 980)

477 144 (56 259)

664 556 (80 980)

477 144

Closing water inventory

(56 259) 15 421 111 14 600 467 15 421 111 14 600 467

Cost of sales on recoverable projects Recoverable projects

47 523

41 004

46 826

41 004

Non-potable water cost of sales comprises of: Depreciation

29

30

29

30

Raw water

162 802

195 802

162 802

195 802

Labour Energy

3 669

3 286

3 669

3 286

17 721

16 457

17 721

16 457

Other expenses

2 498

2 364

2 498

2 364

186 719

217 939

186 719

217 939

285

Rand Water | Integrated Annual Report 2025