Statement of changes in equity

for the year ended 30 September 2025

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Cash

Foreign

of net

flow

FVOCI

currency

capital and

earnings of

hedge

financial

translation

(R'million)

premium

associates

reserve

assets

reserve

Balance at 1 October 2023 restated

3,021

(1)

(45)

Profit for the year

–

Other comprehensive (loss)/income for the year

–

(11)

(265)

Total comprehensive (loss)/income

–

(11)

(265)

Transfers between reserves

–

481

–

– Current year earnings

–

481

–

Share-based payment

–

Dividends on ordinary shares (note 7.1)

–

Total dividends

–

Less

: Dividends on empowerment shares

–

Sale of empowerment shares

–

Share buy-back transaction

–

Balance at 30 September 2024

3,502

–

(310)

Profit for the year

–

Other comprehensive (loss)/income for the year

–

(79)

167

Total comprehensive (loss)/income

–

(79)

167

Release of FCTR on disposal of associate

–

(187)

Transfers between reserves

–

(2,774)

–

– Current year earnings

–

343

–

– Realised on disposal and divestment

–

(3,117)

–

Share-based payment

–

Dividends on ordinary shares (note 7.1)

–

Total dividends

–

Less

: Dividends on empowerment shares

–

Sale of empowerment shares

–

Repurchase of Tiger Brands shares (note 7.2)

(1)

–

Balance at 30 September 2025

728

–

(37)

(330)

Total

held by

attributable

subsidiary and

Share-based

to owners

Non-

Accumulated

empowerment

payment

of the

controlling

Total

(R'million)

profits

entities

reserve

parent

interests

equity

Balance at 1 October 2023 restated

15,968

(2,191)

518

17,341

201

17,542

Profit for the year

2,983

–

2,983

3,012

Other comprehensive (loss)/income for the year

(9)

–

(284)

(10)

(294)

Total comprehensive (loss)/income

2,974

–

2,699

2,718

Transfers between reserves

(495)

–

– Current year earnings

(495)

–

Share-based payment

–

(27)

–

(27)

Dividends on ordinary shares (note 7.1)

(1,598)

–

(1,598)

(3)

(1,601)

Total dividends

(1,776)

–

(1,776)

(3)

(1 779)

Less

: Dividends on empowerment shares

178

–

178

–

178

Sale of empowerment shares

–

Share buy-back transaction

–

(216)

–

(216)

–

(216)

Balance at 30 September 2024

16,849

(2,396)

505

18,210

217

18,427

Profit for the year

3,817

–

3,817

3,851

Other comprehensive (loss)/income for the year

(10)

–

Total comprehensive (loss)/income

3,807

–

3,895

3,935

Release of FCTR on disposal of associate

–

(187)

–

(187)

Transfers between reserves

2,742

–

– Current year earnings

(375)

–

– Realised on disposal and divestment

3,117

–

Share-based payment

–

Dividends on ordinary shares (note 7.1)

(3,546)

–

(3,546)

(2)

(3,548)

Total dividends

(3,858)

–

(3,858)

(2)

(3,860)

Less

: Dividends on empowerment shares

312

–

312

–

312

Sale of empowerment shares

–

127

–

127

–

127

Repurchase of Tiger Brands shares (note 7.2)

(1,522)

–

(1,523)

–

(1,523)

Balance at 30 September 2025

18,330

(2,269)

545

16,984

255

17,239

Notes

7.4

9.2

Non-distributable reserves

The prior year opening balances on other capital reserves, FVOCI financial assets, foreign currency translation reserve and share-based payments reserve were adjusted by R4 million (increase), R8 million (decrease), R75 million (increase) and R8 million (decrease), respectively. This resulted in a

net debit to accumulated profits of R64 million. A further adjustment of R166 million (increase) to opening accumulated profit arose from the prior period restatement detailed in note 12. Refer to note 12 for details on prior period restatements

Included in the movement of the share-based payment are options exercised amounting to R91 million (2024: R90 million)

Relates to the exercising of options vested post the December 2014 lock-in period in terms of the Black Managers Participation Right Scheme (BMT). In the current year, R127 million (2024: R11 million) related to BMT I

During the prior year ended 30 September 2024, the group embarked on a share repurchase programme through Tiger Consumer Brands Limited, in which 1 104 486 of the listed Tiger Brands shares were repurchased at an average price of R195.08 per share. These shares were held as

treasury shares (refer to note 7.2.3)

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