Condensed consolidated statement of financial position

as at 31 July 2019

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Figures in Rand thousand Notes   Reviewed at
31 July 2019		   Restated  
audited*
at 31 July 2018  		   Restated  
audited*
at 1 August 2017  		  
ASSETS                
Non-current assets                
Property, plant and equipment 7   481 674   742 983     677 719    
Goodwill 8   1 850 854   4 255 281     4 625 403    
Intangible assets 9   488 974   880 392     1 449 296    
Equity-accounted investments 10   228 067   530 861     847 917    
Other financial assets 16   11 610   499 040     214 156    
Deferred taxation     245 278   327 270     196 764    
Finance lease receivables     72 638   130 602     169 611    
      3 379 095   7 366 429     8 180 866    
Current assets                
Inventory     251 456   377 501     599 764    
Other financial assets 16   76 718   205 692     141 112    
Current taxation receivable     52 916   88 442     84 383    
Finance lease receivables     106 775   63 307     74 610    
Trade and other receivables     3 164 150   4 733 305     5 132 697    
Cash and cash equivalents     1 048 583   1 418 319     2 506 551    
      4 700 598   6 886 566     8 539 117    
Assets held for sale 11   1 759 357   –     –    
Total assets     9 839 050   14 252 995     16 719 983    
EQUITY AND LIABILITIES                
Equity                
Equity attributable to the owners of EOH Holdings Limited**     1 916 074   5 919 033     8 404 445    
Non-controlling interest     40 622   17 789     56 416    
      1 956 696   5 936 822     8 460 861    
LIABILITIES                
Non-current liabilities                
Other financial liabilities 16   2 255 825   3 208 415     3 017 416    
Finance lease payables     28 030   56 388     65 594    
Deferred taxation     389 416   388 042     406 132    
      2 673 271   3 652 845     3 489 142    
Current liabilities                
Other financial liabilities 16   1 068 132   895 581     1 523 676    
Current taxation payable     97 988   170 230     164 973    
Finance lease payables     29 331   35 360     41 187    
Trade and other payables     3 006 403   3 139 220     2 550 599    
Provisions     173 400   –     –    
Deferred income     268 949   422 937     489 545    
      4 644 203   4 663 328     4 769 980    
Liabilities directly associated with the assets held for sale 11   564 880   –     –    
Total liabilities     7 882 354   8 316 173     8 259 122    
Total equity and liabilities     9 839 050   14 252 995     16 719 983    
* Refer to note 6 – Restatement of financial statements for the impact on the affected assets, liabilities and equity.
** Refer to note 4 – Changes in accounting policies for the impact of the adoption of IFRS 9 and IFRS 15.