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Earnings/(loss) and dividends per share | 12 Months Ended
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Jun. 30, 2021
Earnings/(loss) and dividends per share |
Earnings/(loss) and dividends per share |
9 | Earnings/(loss) and dividends per share
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | 2021 | ​ | 2020 | ​ | 2019 |
for the year ended 30 June |  |  | Rand |  | Rand |  | Rand |
Attributable to owners of Sasol Limited | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic earnings/(loss) per share |  | ​ | 14,57 |  | (148,49) |  | 5,50 | ​
Headline earnings/(loss) per share |  | ​ | 39,53 |  | (11,50) |  | 30,90 | ​
Diluted earnings/(loss) per share |  | ​ | 14,39 |  | (148,49) |  | 5,46 | ​
Diluted headline earnings/(loss) per share |  | ​ | 39,03 |  | (11,50) |  | 30,71 | ​
Dividends per share |  | ​ | – |  | – |  | 5,90 | ​
interim |  | ​ | – |  | – |  | 5,90 | ​
final |  | ​ | – |  | – |  | – | ​
​ 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) and the Sasol Khanyisa share transactions into account. Appropriate adjustments are made in calculating diluted, headline and diluted headline earnings per share. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
for the year ended 30 June | ​ | ​ | ​ | 2021 |  | 2020 |  | 2019
Weighted average number of shares | ​ | million | ​ | 619,9 | ​ | 617,9 | ​ | 616,6
Earnings/(loss) attributable to owners of Sasol Limited |  | Rm |  | 9 032 |  | (91 754) |  | 3 389
Basic earnings/(loss) per share |  | Rand |  | 14,57 |  | (148,49) |  | 5,50
​ Headline earnings/(loss) per share (HEPS)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2020 | ​ | 2019
for the year ended 30 June |  | million |  | million |  | million
Weighted average number of shares |  | 619,9 |  | 617,9 |  | 616,6
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  |  | 2021 |  | 2020 |  | 2019 |
for the year ended 30 June |  | Note |  | ​ | Rm |  | Rm |  | Rm | ​
Headline earnings/(loss) is determined as follows: |  | ​ |  | ​ |  |  |  |  |  | ​
Earnings/(loss) attributable to owners of Sasol Limited |  |  |  | ​ | 9 032 |  | (91 754) |  | 3 389 | ​
Adjusted for: |  | ​ |  | ​ |  |  |  |  |  | ​
Effect of remeasurement items for subsidiaries and joint operations, net of tax |  | 10 |  | ​ | 15 448 |  | 84 648 |  | 15 648 | ​
remeasurement items before tax |  | ​ |  | ​ | 23 218 |  | 111 978 |  | 20 062 | ​
tax effect and non-controlling interest effect |  | ​ |  | ​ | (7 770) |  | (27 330) |  | (4 414) | ​
Effect of remeasurement items for equity accounted investments |  | 10 |  | ​ | 23 |  | — |  | 15 | ​
Headline earnings/(loss) | ​ | ​ | ​ | ​ | 24 503 | ​ | (7 106) | ​ | 19 052 | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2020 | ​ | 2019
for the year ended 30 June |  | Rand |  | Rand |  | Rand
Headline earnings/(loss) attributable to owners of Sasol Limited |  |  |  |  |  |
Headline earnings/(loss) per share | ​ | 39,53 | ​ | (11,50) | ​ | 30,90
​ ​ 9Earnings/(loss) and dividends per share continued Diluted earnings per share (DEPS) and diluted headline earnings per share (DHEPS) DEPS and 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 Khanyisa Tier 1 share transactions. The number of shares outstanding is adjusted to show the potential dilution if the LTI’s and Sasol Khanyisa Tier 1 were settled in Sasol Limited shares. The Sasol Khanyisa Tier 2 and Khanyisa Public are anti-dilutive for EPS and HEPS in 2021, 2020 and 2019. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Number of shares
​ | ​ | 2021 | ​ | 2020 | ​ | 2019
for the year ended 30 June |  | million |  | million |  | million
Weighted average number of shares |  | 619,9 |  | 617,9 |  | 616,6
Potential dilutive effect of long-term incentive scheme |  | 3,8 |  | 2,6 |  | 2,9
Potential dilutive effect of Sasol Khanyisa Tier 1 |  | 4,1 |  | 1,8 |  | 0,8
Diluted weighted average number of shares for DEPS and DHEPS* |  | 627,8 |  | 622,3 |  | 620,3
| * | Due to the net loss attributable to shareholders in 2020, the inclusion of the long-term incentive scheme and Khanyisa Tier 1 share options as potential ordinary shares had an anti-dilutive effect on the loss per share and were therefore not taken into account in the 2020 calculation of DEPS and HEPS.
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2020 | ​ | 2019
for the year ended 30 June |  | Rm |  | Rm |  | Rm
Diluted earnings/(loss) is determined as follows: |  |  |  |  |  |
Earnings/(loss) attributable to owners of Sasol Limited |  | 9 032 |  | (91 754) |  | 3 389
Diluted earnings/(loss) attributable to owners of Sasol Limited |  | 9 032 |  | (91 754) |  | 3 389
Diluted headline earnings/(loss) is determined as follows: |  |  |  |  |  |
Headline earnings/(loss) attributable to owners of Sasol Limited |  | 24 503 |  | (7 106) |  | 19 052
Diluted headline earnings/(loss) attributable to owners of Sasol Limited | ​ | 24 503 | ​ | (7 106) | ​ | 19 052
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019
for the year ended 30 June |  | Rand |  | Rand |  | Rand
Diluted earnings/(loss) per share |  | 14,39 |  | (148,49) |  | 5,46
Diluted headline earnings/(loss) per share | ​ | 39,03 | ​ | (11,50) | ​ | 30,71
​

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