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Equity accounted investments (Tables) | 12 Months Ended
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Jun. 30, 2025
Equity accounted investments |
Schedule of interest in equity accounted investments and total carrying values | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Country of |  |  |  | Interest |  | 2025 |  | 2024
Name | ​ | incorporation | ​ | Nature of activities | ​ | % | ​ | Rm | ​ | Rm
Joint ventures | ​ |  | ​ |  | ​ |  | ​ |  | ​ |
ORYX GTL Limited |  | Qatar |  | GTL plant |  | 49 |  | 8 530 |  | 10 379
Sasol Dyno Nobel (Pty) Ltd |  | South Africa |  | Manufacturing and distribution of explosives |  | 50 |  | 400 |  | 321
Associates |  | ​ |  |  |  | ​ |  | ​ |  | ​
Enaex Africa (Pty) Ltd |  | South Africa |  | Manufacturing and distribution of explosives |  | 23 |  | 562 |  | 483
The Republic of Mozambique Pipeline Investment Company (Pty) Ltd (ROMPCO) | ​ | South Africa | ​ | Owning and operating of the natural gas transmission pipeline between Temane in Mozambique and Secunda in South Africa for the transportation of natural gas produced in Mozambique to markets in Mozambique and South Africa | ​ | 20 | ​ | 2 737 | ​ | 2 823
Other equity accounted investments |  | ​ |  | ​ |  | Various |  | 730 |  | 736
Carrying value of investments |  |  |  |  |  |  |  | 12 959 |  | 14 742
​
Summarised financial information for the Group's share of equity accounted investments which are not material | ​
​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024
for the year ended 30 June | ​ | Rm | ​ | Rm
Summarised financial information for the Group’s share of equity accounted investments which are not material* | ​ | ​ | ​ | ​
Operating profit |  | 233 |  | 181
Profit before tax |  | 284 |  | 211
Taxation |  | (109) |  | (64)
Profit for the year* | ​ | 175 | ​ | 147
Other comprehensive income |  | 13 |  | 57
| * | The financial information provided represents the Group’s share of the results of the equity accounted investments.
Schedule of capital commitments relating to equity accounted investments | ​
​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024
Capital commitments relating to equity accounted investments |  | Rm |  | Rm
Capital commitments, excluding capitalised interest, include all projects for which specific Board approval has been obtained up to the reporting date. Projects still under investigation for which specific Board approvals have not yet been obtained are excluded from the following: | ​ |  | ​ |
Authorised and contracted for |  | 2 188 |  | 3 579
Authorised but not yet contracted for |  | 491 |  | 852
Less: expenditure to the end of year |  | (1 731) |  | (2 963)
​ |  | 948 |  | 1 468
Summarised financial information for the Group's material joint ventures | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Joint venture |
​ |  | ORYX GTL Limited |
​ |  | 2025 |  | 2024 |
for the year ended 30 June |  | Rm |  | Rm |
Summarised statement of financial position | ​ |  | ​ | ​ | ​ |
Non-current assets* | ​ | ​ | 17 784 | ​ | 14 985 | ​
Deferred tax asset | ​ | ​ | 490 | ​ | 1 218 | ​
Cash and cash equivalents | ​ | ​ | 861 | ​ | 1 147 | ​
Other current assets | ​ | ​ | 6 833 | ​ | 6 416 | ​
Total assets | ​ | ​ | 25 968 | ​ | 23 766 | ​
Non-current liabilities | ​ | ​ | 6 602 | ​ | 778 | ​
Current liabilities | ​ | ​ | 1 350 | ​ | 1 807 | ​
Tax payable | ​ | ​ | 608 | ​ | — | ​
Total liabilities | ​ | ​ | 8 560 | ​ | 2 585 | ​
Net assets | ​ | ​ | 17 408 | ​ | 21 181 | ​
Summarised income statement | ​ | ​ | ​ | ​ | ​ | ​
Turnover | ​ | ​ | 14 475 | ​ | 10 871 | ​
Depreciation and amortisation | ​ | ​ | (3 316) | ​ | (2 106) | ​
Other operating expenses | ​ | ​ | (7 728) | ​ | (5 263) | ​
Operating profit before interest and tax | ​ | ​ | 3 431 | ​ | 3 502 | ​
Finance income | ​ | ​ | 49 | ​ | 178 | ​
Finance cost | ​ | ​ | (189) | ​ | (46) | ​
Profit before tax | ​ | ​ | 3 291 | ​ | 3 634 | ​
Taxation | ​ | ​ | (1 357) | ​ | (1 286) | ​
Profit and total comprehensive income for the year | ​ | ​ | 1 934 | ​ | 2 348 | ​
The Group’s share of profits of equity accounted investment | ​ | ​ | 948 | ​ | 1 151 | ​
49% share of profit before tax | ​ | ​ | 1 613 | ​ | 1 781 | ​
Taxation | ​ | ​ | (665) | ​ | (630) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Reconciliation of summarised financial information | ​ | ​ |  | ​ |  | ​
Net assets at the beginning of the year | ​ | ​ | 21 181 | ​ | 21 824 | ​
Earnings before tax for the year | ​ | ​ | 3 291 | ​ | 3 634 | ​
Taxation | ​ | ​ | (1 357) | ​ | (1 286) | ​
Foreign exchange differences | ​ | ​ | (440) | ​ | (767) | ​
Dividends paid** | ​ | ​ | (5 267) | ​ | (2 224) | ​
Net assets at the end of the year | ​ | ​ | 17 408 | ​ | 21 181 | ​
Carrying value of equity accounted investment | ​ | ​ | 8 530 | ​ | 10 379 | ​
| * | Non current assets mainly include property plant and equipment.
| ** | In 2025 ORYX GTL Limited declared a dividend of R5,3 billion (R2,2 billion in 2024).
Summarised financial information for the Group's material associates | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Associate
​ | ​ | The Republic of
​ | ​ | Mozambique Pipeline
​ | ​ | Investment Company
​ | ​ | (Pty) Ltd (ROMPCO)**
​ | ​ | 2025 | ​ | 2024
for the year ended 30 June |  | Rm |  | Rm
Summarised statement of financial position |  |  |  |
Non-current assets* |  | 2 658 |  | 4 570
Cash and cash equivalents |  | 964 |  | 1 051
Other current assets |  | 2 219 |  | 721
Total assets |  | 5 841 |  | 6 342
Non-current liabilities |  | 514 |  | 659
Current liabilities |  | 220 |  | 162
Tax payable |  | 166 |  | 501
Total liabilities |  | 900 |  | 1 322
Net assets |  | 4 941 |  | 5 020
Summarised income statement |  | ​ | ​ | ​
Turnover |  | 4 777 |  | 4 800
Depreciation and amortisation | ​ | (651) | ​ | (622)
Other operating expenses | ​ | (442) | ​ | (437)
Operating profit before interest and tax | ​ | 3 684 | ​ | 3 741
Finance income | ​ | 231 | ​ | 169
Finance cost | ​ | (17) | ​ | (15)
Profit before tax | ​ | 3 898 | ​ | 3 895
Taxation | ​ | (1 051) | ​ | (1 247)
Profit and total comprehensive income for the period | ​ | 2 847 | ​ | 2 648
The Group’s share of profits of equity accounted investment | ​ | ​ | ​ | ​
20% share of profit before tax | ​ | 780 | ​ | 779
Taxation | ​ | (210) | ​ | (249)
​ | ​ | 570 | ​ | 530
Amortisation of fair value adjustment on acquisition of investment | ​ | (70) | ​ | (70)
Share of profits of equity accounted investment | ​ | 500 | ​ | 460
Reconciliation of summarised financial information | ​ | ​ | ​ | ​
Net assets at the beginning of the year | ​ | 5 020 | ​ | 4 672
Earnings before tax for the year | ​ | 3 898 | ​ | 3 895
Taxation | ​ | (1 051) | ​ | (1 247)
Dividends paid | ​ | (2 926) | ​ | (2 300)
Net assets at the end of the year | ​ | 4 941 | ​ | 5 020
Carrying value of equity accounted investment | ​ | 2 737 | ​ | 2 823
Historical net asset value | ​ | 988 | ​ | 1 004
Group’s share of fair value adjustment on acquisition of investment | ​ | 1 749 | ​ | 1 819
| * | Non current assets mainly include property plant and equipment.
| ** | Based on management accounts.
Schedule of material related party transactions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024 |  | 2023
for the year ended 30 June | ​ | Rm | ​ | Rm | ​ | Rm
Transactions with joint ventures |  |  |  |  |  |
Total sales and services rendered from subsidiaries to joint ventures |  | 335 |  | 3 |  | 743
Total purchases by subsidiaries from joint ventures | ​ | 10 | ​ | 18 | ​ | 7
Transactions with associates | ​ | ​ | ​ | ​ | ​ | ​
Total sales and services rendered from subsidiaries to associates | ​ | 2 214 | ​ | 2 574 | ​ | 2 924
Total purchases by subsidiaries from associates |  | 3 991 |  | 4 332 |  | 3 441

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