ca&s group logoIntegrated report 2025

Consolidated and separate statements of changes in equity




Note

Stated
capital
R’000

Other
reserves
R’000

Retained
income
R’000
Total
attributable
to the owners
R’000
Non–
controlling
interest
R’000

Total
equity
R’000
Group
Balance at 1 January 2024955 79747 5531 703 1492 706 49926 3862 732 885
Profit for the year605 226605 22615 632620 858
Other comprehensive income for the year:
Currency translation differences net of taxation12(38 453)(38 453)(43)(38 496)
Transactions with owners:
Shares issued as part of a business combination transaction1122 43222 43222 432
Transactions with non-controlling interest6(1 736)(1 736)(290)(2 026)
Deferred income tax assets1540 08540 012
Share options exercised11 & 122 432(10 242)(7 810)(7 810)
Share-based payment costs128 4018 4018 401
Foreign currency translation reclassified to comprehensive income12(649)(649)(649)
Dividends paid(92 985)(92 985)(5 878)(98 863)
Balance as at 31 December 2024980 6616 6102 213 6543 200 92535 8073 236 732
Balance at 1 January 2025980 6616 6102 213 6543 200 92535 8073 236 732
Profit for the year691 347691 34723 499714 846
Other comprehensive income for the year:
Currency translation differences net of taxation12(71 479)(71 479)(57)(71 536)
Transactions with owners:
Transactions with non-controlling interest6(709)(709)(3 761)(4 470)
Share options exercised11 & 121 422(21 590)(20 168)(20 168)
Share options forfeited12(2 695)2 695
Share-based payment costs1211 44811 44811 448
Disposal of subsidiary1 3501 3501 3502 700
Dividends paid(117 047)(117 047)(12 553)(129 600)
Balance as at 31 December 2025982 083(77 706)2 791 2903 695 66744 2853 739 952


Note
Stated
capital
R’000
Other
reserves
R’000
Retained
income
R’000
Total
equity
R’000
Company
Balance at 1 January 2024955 79713 772201 2651 170 834
Profit for the year252 950252 950
Transactions with owners:
Shares issued as part of a business combination transaction1122 43222 432
Share options exercised11 & 122 432(10 242)(7 810)
Share-based payment costs128 4018 401
Dividends paid(92 985)(92 985)
Balance as at 31 December 2024980 66111 931361 2301 353 822
Balance at 1 January 2025980 66111 931361 2301 353 822
Profit for the year159 592159 592
Transactions with owners:
Currency translation differences net of taxation12(71 479)(71 479)
Transactions with owners:
Share options exercised11 & 121 422(21 590)(20 168)
Share options forfeited12(2 695)(2 695)
Share-based payment costs1211 44811 448
Dividends paid(117 047)(117 047)
Balance as at 31 December 2025982 083(906)403 7751 384 952
Company
20252024
Dividends paid per share (cents)24.4419.56