Rand Water | Integrated Annual Report 2025

Consolidated Annual Financial Statements for the year ended 30 June 2025

NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS

25.Other operating income

Group

Rand Water

Figures in Rand thousands Profit on disposal of assets Fruitless & wasteful recoveries Impairment loss in subsidiary

2025

2024

2025

2024

779

953

779

953

1 063

4

1 063

4

-

-

(4 428) 41 294 38 708

(1 147) 21 548 21 358

Other income

38 839 40 681

26 675 27 632

26.Other operating expenses

Operating income for the year is stated net of the following, amongst others:

26.1 Net impairment losses / (reversals) on financial and contract assets

Group

Rand Water

Figures in Rand thousands Trade and other receivables Cash and cash equivalents

Note(s)

2025

2024

2025

2024

386 194

382 333 (1 116)

386 194

382 294 (1 116)

1 542

1 542

Loans receivable

36

(15)

36

(15)

Investments in bonds

17 855 (7 466)

(3 532)

17 855 (7 466)

(3 532)

Contract assets

9 607 (286)

9 607 (286)

Term deposit investments

(506)

(506)

397 655

386 991

397 655

386 952

26.2 Other operating expenses Insurance

81 574 97 674 47 739

81 949 71 832 40 980

81 574 96 704 47 694

81 949 71 510 40 941

Consulting fees

Courses and seminars

Loss on scrapping of assets

2 747

5 032

2 747

5 032

Contractors

86 436 76 732 22 517 15 793 594 648 16 380 121 016

82 703 52 383

86 436 76 732 22 517 15 789 594 491 15 624 150 197

82 703 52 383

Software licences

Bad debts

-

-

Telephone, cellular and data line costs

13 030 393 736 20 519 180 485

13 011 393 736 19 980 202 992 964 237 2 211 731

Repairs and maintenance Travel and accommodation

Other overheads

Subtotal

1 163 256 2 479 294

942 649 1 190 505

Staff costs Depreciation Amortisation

27 28 29 28

2 240 308

2 449 255

116 213 12 385

98 237 10 564 23 287

116 777 12 385

98 799 10 564 23 287

Impairment of property, plant and equipment

167

167

3 771 315

3 315 045

3 769 089

3 308 618

286

Rand Water | Integrated Annual Report 2025