Calculate the efficiency ratios $($i$.$e Inventory Turnover Ratio,Accounts Receivable Turnover Ratio,Accounts Payable Turnover Ratio,Asset Turnover Ratio$)$ Consolidated statement of financial position

Notes

Year ended

$30$ September

$2023$

Rm

Year ended

$30$ September

$2022$

Rm

ASSETS

Non$-$current assets

Goodwill $3293739204$

Intangible assets $1910419004$

Property, plant and equipment $93298341$

Right$-$of$-$use assets $1086411101$

Interest in associate $7164$

Investments and loans $4649$

Deferred taxation assets $28353022$

Unsecured loans$2985$

$7548480790$

Current assets

Investments and loans $48110$

Trade and other receivables $92428511$

Unsecured loans$17921842$

Inventories $1697417066$

Insurance and reinsurance receivables $3739$

Current income taxation assets $284262$

Cash and cash equivalents $48794947$

$3325632777$

Total assets $108740113567$

EQUITY AND LIABILITIES

Total equity attributable to equity holders of the parent $5884162762$

Non$-$controlling interests $212183$

Total equity $5905362945$

Non$-$current liabilities

Deferred taxation liabilities $42774235$

Interest$-$bearing loans and borrowings $939510350$

Put option liability $1068682$

Lease liabilities $1087111861$

Employee benefits $388233$

Provisions $245315$

$2624427676$

Current liabilities

Insurance payables $7376$

Interest$-$bearing loans and borrowings $21211129$

Lease liabilities $30782836$

Employee benefits $13371250$

Provisions $11292$

Trade and other payables $1509514712$

Current income taxation liabilities $6932273$

Bank overdrafts $934578$

$2344322946$

Total equity and liabilities $108740113567$

$$ Loans to customers has been renamed to Unsecured loans to provide more clarity to users of the financial statements around the nature of the loans.

$22$ Pepkor annual financial statements

for the year ended $30$ September $2023$

Consolidated annual financial statements continued

Consolidated statement of changes in equity

Notes

Ordinary

stated

capital

Rm

Treasury

shares

Retained

earnings

Rm

Foreign

currency

translation

reserve

Rm

Sharebased

payment

reserve

Rm

Other

reserves

Rm

Common

control

reserve

Rm

Hedging

reserve

Rm

Put option

reserve

Total equity

attributable

to owners

of the

parent

Rm

Noncontrolling

interests

Rm

Total

Rm

Balance at $30$ September $2021676212825(915)380(9)(11755)415818858188$

Total comprehensive income$/($loss$)$ for the year $611454812907952(5)7947$

Profit for the year $61146114(5)6109$

Recognised in other comprehensive income $548129018381838$

Dividends paid $(1634)(1634)(1634)$

Share issue under Pepkor Executive Share Rights

Scheme $231(231)$

Share issue as properties purchase consideration $191919$

Share buy$-$back and cancellation $(643)(643)(643)$

Treasury shares purchased $(9)(9)(9)$

Share$-$based payment expense and related

taxation $20260280280$

Net fair value gain on cash flow hedges transferred

to inventory $(785)(785)(785)$

Transfer between reserves $(33)33$

Recognition of put option reserve $(606)(606)(606)$

Recognition of non$-$controlling interests on

acquisition of subsidiary $172172$

Exchange differences on consolidation of foreign

subsidiaries $1616$

Balance at $30$ September $202267228(9)7292(367)40924(11755)546(606)6276218362945$

Total comprehensive $($loss$)/$income for the year $(1298)183727(388)8(380)$

$($Loss$)/$profit for the year $1298)(1298)8(1290)$

Recognised in other comprehensive income $183727910910$

Dividends paid $(2025)(2025)(2025)$