Merafe Resources Limited INTEGRATED ANNUAL REPORT
2025
Delivering today. Investing in tomorrow.

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Notes to the financial statements for the year ended 31 December

  1. Material accounting policies
  2. New standards, amendments and interpretations
  3. Property, plant and equipment
  4. Intangible assets
  5. Investment in subsidiary
  6. Investment in associate
  7. Deferred tax
  8. Long-term receivable
  9. Inventories
  10. Loan to subsidiary
  11. Trade and other receivables
  12. Current tax receivable (payable)
  13. Other short-term financial asset
  14. Cash and cash equivalents and balances held with Central Treasury*
  15. Share capital
  16. Lease obligation
  17. Provisions
  18. Cash-settled share-based payment arrangements
  19. Trade and other payables
  20. Revenue
  21. Earnings before interest, taxation, depreciation and amortisation (EBITDA)*
  22. Employee costs
  23. Finance income*
  24. Finance expense
  25. Taxation
  26. Earnings per share
  27. Cash generated from operations
  28. Financial instruments and risk management
  29. Fair value estimation
  30. Capital management
  31. Commitments
  32. Contingent liability
  33. Related parties
  34. Key management remuneration
  35. Directors' interests in Merafe Resources Limited
  36. Going concern
  37. Events after the reporting period
  38. Impairment of assets
  39. Dividends declared
  40. Other long-term receivable
  41. Correction of prior periods

Merafe Resources Limited Integrated Annual Report 2025