SASOL LIMITED: REVIEWED FINANCIAL RESULTS FOR THE SIX MONTHS ENDED 31 DECEMBER 2023

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JOHANNESBURG, Feb. 26, 2024 /PRNewswire/ —

Earnings performance

Sasol’s performance for the first six months of 2024 continued to be negatively impacted by the continued volatile macroeconomic environment, with weaker oil and petrochemical prices, unstable product demand and continued inflationary pressure. Despite some operational improvements in South Africa, persistent underperformance of the state-owned enterprises involved in Sasol’s value chain and the weaker global growth outlook continue to impact Sasol’s business performance.

Revenue of R136,3 billion is lower than the prior period of R149,8 billion, mainly as a result of the lower chemical product prices across all regions. Earnings before interest and tax (EBIT) of R15,9 billion is R8,3 billion (34%) lower than the prior period. The variance to the prior period is mainly due to lower revenue and lower gains on the valuation of financial instruments and derivative contracts, offset by lower chemical feedstock prices in Europe, Asia and the United States of America (US).

The current period includes remeasurement items of R5,8 billion mainly due to:

Impairments of the Secunda liquid fuels refinery cash generating unit (CGU) of R3,9 billion driven by a further deterioration assumed of the macroeconomic outlook, including Brent crude oil and electricity prices, resulting in the full amount of capital expenditure incurred during the period being impaired; and
Impairments of the Chemicals Africa Chlor-Alkali & PVC and Polyethylene CGUs of R1,2 billion due to lower selling prices associated with reduced market demand.

The prior period included impairments of R6,4 billion mainly due to the Secunda liquid fuels refinery CGU (R8,1 billion), Chemicals SA Wax CGU (R0,9 billion), China Essential Care Chemicals CGU (R0,9 billion), offset by a reversal of the US Tetramerisation CGU impairment (R3,6 billion).

Key metrics

Half year
31 Dec 2023

Half year
31 Dec 2022

Change %

EBIT (R million)

15 925

24 204

(34)

Headline earnings (R million)

12 851

19 389

(34)

Basic earnings per share (Rand)

15,19

23,23

(35)

Headline earnings per share (Rand)

20,37

30,90

(34)

Interim dividend (Rand per share)

2,00

7,00

(71)

Net asset value

Half year
31 Dec 2023

Full year
30 Jun 2023

Change %

Total assets (R million)

427 138

433 838

(2)

Total liabilities (R million)

225 109

232 314

3

Total equity (R million)

202 029

201 524

0

 

Turnover

EBIT/(LBIT)1

Half year
31 Dec 2023

Half year
31 Dec 2022

Half year
31 Dec 2023

Half year
31 Dec 2022

Restated

R million

R million

R million

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