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(Loss)/earnings and dividends per share | 12 Months Ended
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Jun. 30, 2024
(Loss)/earnings and dividends per share |
(Loss)/earnings and dividends per share |
7 | (Loss)/earnings and dividends per share
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | 2024 | ​ | 2023 | ​ | 2022 |
for the year ended 30 June |  |  | Rand |  | Rand |  | Rand |
Attributable to owners of Sasol Limited | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic (loss)/earnings per share |  | ​ | (69,94) |  | 14,00 |  | 62,34 | ​
Headline earnings per share |  | ​ | 18,19 |  | 53,75 |  | 47,58 | ​
Diluted (loss)/earnings per share |  | ​ | (69,94) |  | 13,02 |  | 61,36 | ​
Diluted headline earnings per share |  | ​ | 16,73 |  | 50,76 |  | 46,83 | ​
Dividends per share |  | ​ | 2,00 |  | 17,00 |  | 14,70 | ​
interim |  | ​ | 2,00 |  | 7,00 |  | — | ​
final* |  | ​ | — |  | 10,00 |  | 14,70 | ​
| * | Declared subsequent to 30 June and presented for information purposes only.
Basic earnings per share (EPS) and headline earnings per share (HEPS) EPS is derived by dividing earnings attributable to owners of Sasol Limited by the weighted average number of shares outstanding during the period. HEPS is derived by dividing the headline earnings attributable to the owners of Sasol Limited by the weighted average number of shares outstanding during the period. ​ Diluted earnings per share (DEPS) and diluted headline earnings per share (DHEPS) DEPS and DHEPS are calculated by dividing the diluted earnings and diluted headline earnings attributable to owners of Sasol Limited by the diluted number of Sasol ordinary shares and Sasol BEE ordinary shares in issue during the year. DEPS and DHEPS are calculated considering the potentially dilutive ordinary shares that could be issued as a result of share options granted to employees under the Sasol Long-term Incentive (LTI) and Sasol Khanyisa Tier 2 plans (refer to note 32) and as a result of the potential conversion of the US$750 million Convertible Bond (refer to note 13). The Sasol Khanyisa Tier 2 and Khanyisa Public are anti-dilutive for DEPS and DHEPS in all years presented. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | 2024 |  | 2023 |  | 2022 |
for the year ended 30 June |  | Note | ​ | Rm |  | Rm |  | Rm | ​
(Loss)/earnings and headline earnings |  | ​ | ​ |  |  |  |  |  | ​
(Loss)/earnings attributable to owners of Sasol Limited |  |  | ​ | (44 271) |  | 8 799 |  | 38 956 | ​
Total remeasurement items for the Group, net of tax |  | 8 | ​ | 55 784 |  | 24 978 |  | (9 221) | ​
Headline earnings attributable to owners of Sasol Limited | ​ | ​ | ​ | 11 513 | ​ | 33 777 | ​ | 29 735 | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Number of shares
​ | ​ | 2024 | ​ | 2023 | ​ | 2022
for the year ended 30 June | ​ | million | ​ | million | ​ | million
Basic weighted average number of shares |  |  |  |  |  |
Issued shares |  | 648,5 |  | 640,7 |  | 635,7
Effect of treasury shares held |  | (13,1) |  | (10,4) |  | (10,2)
Effect of weighting of the long-term incentive scheme shares vested during the year |  | (2,4) |  | (1,9) |  | (0,5)
Effect of Sasol Khanyisa Tier 2 options exercised |  | — |  | — |  | (0,1)
Basic weighted average number of shares for EPS and HEPS |  | 633,0 |  | 628,4 |  | 624,9
​ ​
7 | Earnings and dividends per share continued
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​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | 2022
for the year ended 30 June |  | Rm |  | Rm |  | Rm
Diluted (loss)/earnings |  |  |  |  |  |
(Loss)/earnings attributable to owners of Sasol Limited |  | (44 271) |  | 8 799 |  | 38 956
Impact of convertible bonds* |  | (136) |  | (179) |  | —
Diluted (loss)/earnings attributable to owners of Sasol Limited |  | (44 407) |  | 8 620 |  | 38 956
| * | Due to the net loss attributable to shareholders in 2024, the impact of including the potential dilutive effect of the share options attributable to the convertible bonds had an anti-dilutive effect on the loss per share and were therefore not taken into account in the current year calculation of DEPS.
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | 2022
for the year ended 30 June | ​ | Rm | ​ | Rm | ​ | Rm
Diluted headline earnings | ​ |  | ​ |  | ​ |
Headline earnings attributable to owners of Sasol Limited |  | 11 513 |  | 33 777 |  | 29 735
Impact of convertible bonds |  | (136) |  | (179) |  | —
Diluted headline earnings attributable to owners of Sasol Limited |  | 11 377 |  | 33 598 |  | 29 735
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Number of shares
​ | ​ | 2024 | ​ | 2023 | ​ | 2022
for the year ended 30 June |  | million |  | million |  | million
Diluted weighted average number of shares | ​ | ​ | ​ | ​ | ​ | ​
Weighted average number of shares |  | 633,0 |  | 628,4 |  | 624,9
Potential dilutive effect of convertible bonds* | ​ | 39,9 | ​ | 24,2 | ​ | —
Potential dilutive effect of long-term incentive scheme* |  | 7,0 |  | 9,3 |  | 9,9
Potential dilutive effect of Sasol Khanyisa Tier 1 |  | — |  | — |  | 0,1
Diluted weighted average number of shares for DEPS and DHEPS |  | 679,9 |  | 661,9 |  | 634,9
| * | Due to the net loss attributable to shareholders in 2024, the impact of including the potential dilutive effect of the share options attributable to the convertible bonds and the long-term incentive scheme had an anti-dilutive effect on the loss per share and were therefore not taken into account in the current year calculation of DEPS.

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