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Earnings and dividends per share | 12 Months Ended
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Jun. 30, 2018
Earnings and dividends per share |
Earnings and dividends per share | 8 Earnings and dividends per share
|  | 2018 |  | 2017 |  | 2016 |
for the year ended 30 June |  | Rand |  | Rand |  | Rand |
Attributable to owners of Sasol Limited |  |  |  |  |  |  |
Basic earnings per share |  | 14,26 |  | 33,36 |  | 21,66 |
Headline earnings per share |  | 27,44 |  | 35,15 |  | 41,40 |
Diluted earnings per share |  | 14,18 |  | 33,27 |  | 21,66 |
Diluted headline earnings per share |  | 27,27 |  | 35,05 |  | 41,40 |
Dividends per share |  | 12,90 |  | 12,60 |  | 14,80 |
interim |  | 5,00 |  | 4,80 |  | 5,70 |
final* |  | 7,90 |  | 7,80 |  | 9,10 |
* Declared subsequent to 30 June 2018 and has been presented for information purposes only. No accrual regarding the final dividend has been recognised. Earnings per share (EPS) Earnings per share is derived by dividing attributable earnings by the weighted average number of shares, after taking the long-term incentives (LTIs), the Sasol Inzalo and Sasol Khanyisa share transactions into account. Appropriate adjustments are made in calculating diluted, headline and diluted headline earnings per share.
|  |  |  | Number of shares |
for the year ended 30 June |  |  |  | 2018 |  | 2017 |  | 2016 |
Weighted average number of shares |  | million |  | 612,2 |  | 610,7 |  | 610,7 |
Earnings attributable to owners of Sasol Limited |  | Rm |  | 8 729 |  | 20 374 |  | 13 225 |
Basic earnings per share |  | Rand |  | 14,26 |  | 33,36 |  | 21,66 |
Headline earnings per share (HEPS)
|  | Number of shares |
|  | 2018 |  | 2017 |  | 2016 |
for the year ended 30 June |  | million |  | million |  | million |
Weighted average number of shares |  | 612,2 |  | 610,7 |  | 610,7 |
|  |  |  | 2018 |  | 2017 |  | 2016 |
for the year ended 30 June |  | Note |  | Rm |  | Rm |  | Rm |
Headline earnings is determined as follows: |  |  |  |  |  |  |  |  |
Earnings attributable to owners of Sasol Limited |  |  |  | 8 729 |  | 20 374 |  | 13 225 |
Adjusted for: |  |  |  |  |  |  |  |  |
Effect of remeasurement items for subsidiaries and joint operations, net of tax |  | 9 |  | 8 058 |  | 1 077 |  | 12 046 |
gross remeasurement items |  |  |  | 9 901 |  | 1 616 |  | 12 892 |
tax effect and non-controlling interest effect |  |  |  | (1 843 | ) | (539 | ) | (846 | )
Effect of remeasurement items for equity accounted investments |  | 9 |  | 11 |  | 14 |  | 13 |
Headline earnings |  |  |  | 16 798 |  | 21 465 |  | 25 284 |
|  | 2018 |  | 2017 |  | 2016 |
for the year ended 30 June |  | Rand |  | Rand |  | Rand |
Headline earnings attributable to owners of Sasol Limited |  |  |  |  |  |  |
Headline earnings per share |  | 27,44 |  | 35,15 |  | 41,40 |
Diluted earnings per share (DEPS) and diluted headline earnings per share (DHEPS) Diluted earnings per share (DEPS) and diluted headline earnings per share (DHEPS) are calculated considering the potential dilution that could occur if all of the group’s long-term incentives (LTIs) had vested, if all outstanding share options were exercised and the effect of all dilutive potential ordinary shares resulting from the Sasol Inzalo and Sasol Khanyisa share transactions. The number of shares outstanding is adjusted to show the potential dilution if the LTI’s were settled in Sasol Limited shares. The Sasol Inzalo share transaction is anti-dilutive for EPS and HEPS in 2018, 2017 and 2016. The Sasol Khanyisa Tier 1, Tier 2 and Khanyisa Public are anti-dilutive for EPS and HEPS in 2018.
|  | Number of shares |
|  | 2018 |  | 2017 |  | 2016 |
for the year ended 30 June |  | million |  | million |  | million |
Weighted average number of shares |  | 612,2 |  | 610,7 |  | 610,7 |
Potential dilutive effect of outstanding share options |  | — |  | — |  | — |
Potential dilutive effect of long-term incentive scheme* |  | 3,7 |  | 1,7 |  | — |
Diluted weighted average number of shares for DEPS and DHEPS |  | 615,9 |  | 612,4 |  | 610,7 |
| * |  | On 25 November 2016, the cash-settled LTI scheme was converted to an equity-settled share scheme.
|  | 2018 |  | 2017 |  | 2016 |
for the year ended 30 June |  | Rm |  | Rm |  | Rm |
Diluted earnings is determined as follows: |  |  |  |  |  |  |
Earnings attributable to owners of Sasol Limited |  | 8 729 |  | 20 374 |  | 13 225 |
Diluted earnings attributable to owners of Sasol Limited |  | 8 729 |  | 20 374 |  | 13 225 |
Diluted headline earnings is determined as follows: |  |  |  |  |  |  |
Headline earnings attributable to owners of Sasol Limited |  | 16 798 |  | 21 465 |  | 25 284 |
Diluted headline earnings attributable to owners of Sasol Limited |  | 16 798 |  | 21 465 |  | 25 284 |
|  | 2018 |  | 2017 |  | 2016 |
for the year ended 30 June |  | Rand |  | Rand |  | Rand |
Diluted earnings per share |  | 14,18 |  | 33,27 |  | 21,66 |
Diluted headline earnings per share |  | 27,27 |  | 35,05 |  | 41,40 |

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