UNAUDITED GROUP RESULTS AND DIVIDEND DECLARATION for the six months ended 31 March 2026

Financials

Interim condensed consolidated income statement

R'million Notes Unaudited
six months
ended
31 March
2026
Unaudited
six months
ended
31 March
2025
Restated#
Audited
year ended
30 September
2025
CONTINUING OPERATIONS        
Total revenue   17 906 17 669 34 392
Total cost of sales   (12 165) (12 408) (23 620)
Gross profit   5 741 5 261 10 772
Sales and distribution expenses   (2 234) (2 241) (4 386)
Marketing expenses   (503) (488) (900)
Other operating expenses   (999) (903) (1 812)
Sundry income   55 12 157
Expected credit loss reversed/(raised)   1 (6) 1
Operating income before impairments and non-operational items 2 2 061 1 635 3 832
Impairments and fair value gain 3 (92) (18) (20)
Operating income after impairments   1 969 1 617 3 812
Non-operational items 4 576 631
Profit including non-operational items   1 969 2 193 4 443
Finance costs   (105) (43) (72)
Finance income   70 28 137
Foreign exchange (loss)/gain   (81) 57 107
Investment income   7 11 19
Income from associated companies   52 337 376
Profit on disposal of associate   996 996
Profit before taxation   1 912 3 579 6 006
Taxation   (516) (1 304) (1 912)
Profit for the period from continuing operations   1 396 2 275 4 094
DISCONTINUED OPERATIONS        
Profit/(loss) for the period from discontinued operations 7 204 (176) (243)
Profit for the period   1 600 2 099 3 851
Attributable to:        
Owners of the parent   1 584 2 080 3 817
– Continuing operations   1 396 2 275 4 094
– Discontinued operations   188 (195) (277)
Non-controlling interests   16 19 34
    1 600 2 099 3 851
Weighted average number of shares in issue   147 130 498 155 720 467 153 766 956
Basic earnings per ordinary share (cents)   1 077 1 336 2 482
– Continuing operations   949 1 461 2 662
– Discontinued operations   128 (125) (180)
Diluted basic earnings per ordinary share (cents)   1 061 1 317 2 449
– Continuing operations   935 1 441 2 627
– Discontinued operations   126 (124) (178)
Headline earnings per ordinary share (cents)   1 001 940 2 056
– Continuing operations   980 974 2 141
– Discontinued operations   21 (34) (85)
Diluted headline earnings per ordinary share (cents)   986 926 2 028
– Continuing operations   965 960 2 112
– Discontinued operations   21 (34) (84)
# Restated as required by IFRS 5 discontinued operations (refer to note 7) and for the prior period restatements (refer to note 9).

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Interim condensed consolidated statement of comprehensive income

R'million Unaudited
six months
ended
31 March
2026
Unaudited
six months
ended
31 March
2025
Restated#
Audited
year ended
30 September 2025
Profit for the period 1 600 2 099 3 851
Other comprehensive (loss)/gain, net of tax (66) 223 84
Items that are or may be subsequently reclassified to profit or loss      
Foreign currency translation reserve (FCTR) adjustments (47) 30 6
Share of associates other comprehensive loss and FCTR (7) 249 167
Net (loss) on FVOCI* financial assets (12) (56) (96)
Tax effect 17
Items that will not be subsequently reclassified to profit or loss      
Remeasurement raised in terms of IAS 19R (14)
Tax effect 4
Total comprehensive income for the period, net of tax 1 534 2 322 3 935
Attributable to:      
Owners of the parent 1 534 2 295 3 895
Non-controlling interests 27 40
  1 534 2 322 3 935
* FVOCI – Fair value through other comprehensive income.
# Restated as required by IFRS 5 discontinued operations (refer to note 7) and for the prior period restatements (refer to note 9).

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Interim condensed consolidated statement of financial position

R'million Notes Unaudited
six months
ended
31 March
2026
Unaudited
six months
ended
31 March
2025
Restated#
Audited
year ended
30 September
2025
ASSETS        
Non-current assets        
Property, plant and equipment   5 953 5 823 5 946
Right-of-use assets^   260 205 315
Goodwill   1 610 1 653 1 612
Intangible assets   1 233 1 334 1 245
Investments   779 895 778
Investments in associated companies   359 390 313
Other investments   409 493 454
Loans   11 12 11
Deferred taxation asset   26
Current assets   10 348 18 097 15 088
Inventories   4 667 6 025 6 042
Trade and other receivables   4 663 5 491 4 170
Tax receivable^   26 8 26
Short-term investments   175 41 1 781
Cash and cash equivalents   817 6 532 3 069
Assets classified as held for sale 8 1 928 478 1 971
Total assets   22 111 28 511 26 955
EQUITY AND LIABILITIES        
Total equity   11 322 19 098 17 239
Issued capital and reserves   11 067 18 854 16 984
Non-controlling interests   255 244 255
Non-current liabilities   621 649 743
Deferred taxation liability   182 282 257
Post-retirement medical aid obligation^   247 230 245
Long-term borrowings   192 137 241
Current liabilities   9 809 8 752 8 626
Trade and other payables   5 210 5 548 6 293
Rebates and incentives accruals^   1 333 1 224 1 040
Employee-related accruals   416 392 564
Post-retirement medical aid obligations – short term^   26 23 25
Taxation   412 874 588
Short-term borrowings1   2 412 691 116
Liabilities directly associated with assets held for sale 8 359 12 347
Total equity and liabilities   22 111 28 511 26 955
Net(debt)/cash*   (1 729) 5 704 2 881
* Net debt includes lease liabilities and short-term investments. Excluding lease liabilities the net debt is R1.436 billion (2025: R5.933 billion net cash, September 2025: R3.227 billion net cash).
^ These items have been represented separately on the face of the statement of financial position. Right-of-use assets were previously disclosed in property, plant and equipment, tax receivable was previously disclosed in trade and other receivables and rebates and incentives accruals were previously disclosed in trade and other payables. The post-retirement medical aid obligations have been represented to show long-term and short-term separately.
1 Includes the utilisation of borrowing facilities with the group's banking partners amounting to R2.3 billion (2025: R600 million, September 2025: R0.1 million).
# Restated as required by IFRS 5 discontinued operations (refer to note 7) and for the prior period restatements (refer to note 9).

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Interim condensed consolidated statement of changes in equity

R'million Share capital
and premium
Non-
distributable
reserves
Accumulated
profits
Shares held by
subsidiary and
empowerment
entities
Share-based
payment
reserve
Total
attributable
to owners
of the
parent
Non-
controlling
interests
Total
equity
Balance at 1 October 2024 Restated# 18 3 234 16 849 (2 396) 505 18 210 217 18 427
Profit for the period 2 080 2 080 19 2 099
Other comprehensive income 215 215 8 223
Total comprehensive income 215 2 080 2 295 27 2 322
Release of FCTR on disposal of associate (187) (187) (187)
Transfers between reserves (2 780) 2 780
– Current year earnings 337 (337)
– Realised on disposal and divestment (3 117) 3 117
Share-based payment2   (23) 23 (11) (11) (11)
Dividends on ordinary shares (1 070) (1 070) (1) (1 071)
Total dividends (1 188) (1 188) (1) (1 189)
Less: Dividends on empowerment shares 118 118 118
Sale of empowerment shares 100 100 100
Share buy-back transaction3 (483) (483) (483)
Balance at 31 March 2025 Restated# 18 482 20 133 (2 273) 494 18 854 244 19 098
Profit for the period 1 737 1 737 15 1 752
Other comprehensive loss (127) (10) (137) (2) (139)
Total comprehensive income/(loss) (127) 1 727 1 600 13 1 613
Transfers between reserves 6 (38) 32
– Current year earnings 6 (38) 32
– Realised on disposal and divestment  
Share-based payment2 23 (23) 19 19 19
Dividends on ordinary shares (2 476) (2 476) (1) (2 477)
Total dividends (2 670) (2 670) (1) (2 671)
Less: Dividends on empowerment shares 194 194 194
Sale of empowerment shares 27 27 27
Share buy-back transaction3 (1) (1 039) (1 040) (1 040)
Balance at 30 September 2025 17 361 18 330 (2 269) 545 16 984 255 17 239
Profit for the period 1 584 1 584 16 1 600
Other comprehensive loss (50) (50) (16) (66)
Total comprehensive income/(loss) (50) 1 584 1 534 1 534
Transfers between reserves 52 (86) 34
Share-based payment1 (62) (62) (62)
Dividends on ordinary shares (net of dividend on treasury shares) (5 785) (5 785) (5 785)
Sale of empowerment shares2 41 41 41
Share buy-back transaction3 (1) (1 644) (1 645) (1 645)
Balance at 31 March 2026 16 363 12 399 (2 228) 517 11 067 255 11 322
1 Included in the movement of the share based payment are options of R133 million (2024: R91 million) exercised.
2 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 period, R41 million (2024: R127 million) related to BMT.
3 During the current year, the group embarked on a share buy-back programme, in which 4 752 830 of the listed Tiger Brands shares were repurchased at an average price of R346.10 per share (2025: 5 456 526 shares at an average price of R286.79 per share).
# Restated for the prior period restatements (refer to note 9).

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Interim condensed consolidated statement of cash flows

R’million Unaudited
six months
ended
31 March
2026
Unaudited
six months
ended
31 March
2025
Restated#
Audited
year ended
30 September 2025
Cash operating profit 2 746 2 346 5 923
Working capital changes (310) 1 030 1 186
Cash generated from operations 2 436 3 376 7 109
Finance income received 70 27 140
Income from investments received 6 11 19
Finance costs paid (98) (45) (72)
Dividends received from associated companies and subsidiaries 20
Taxation paid (670) (427) (1 388)
Cash available from operations 1 744 2 942 5 828
Dividends paid (5 785) (1 068) (3 548)
Net cash (outflow)/inflow from operating activities (4 041) 1 874 2 280
Purchase of property, plant and equipment (707) (463) (1 172)
Purchase of intangible assets (5) (6) (17)
Proceeds on disposal of property, plant and equipment 6 37
Proceeds on disposal of investments 27
Investments in dual currency deposits (4 344)
Proceeds from dual currency deposits 1 696 2 584
Funds held in escrow 1 (3) (2)
Purchase of investments (10)
Investment in unit trusts (90) (54)
Proceeds on disposal of Maize Milling 282
Proceeds on disposal of Baby Wellbeing 575
Proceeds on disposal of Carozzi 4 383 4 383
Cash inflow from investing activities 1 177 3 907 2 017
Net cash (outflow)/inflow before financing activities (2 864) 5 781 4 297
Repurchase of shares relating to equity-settled scheme (62)
Special purpose entity shares exercised 55 2 6
Repayment of principal portion of lease liabilities (55) (269) (360)
Repurchase of Tiger Brands shares (1 645) (483) (1 523)
Short-term borrowings raised 4 810 539 539
Short-term borrowings paid (2 500) (545) (1 084)
Net cash inflow/(outflow) from financing activities 603 (756) (2 422)
Net (decrease)/increase in cash and cash equivalents (2 261) 5 025 1 875
Effect of exchange rate changes on cash and cash equivalents (91) 65 (28)
Cash and cash equivalents at the beginning of the period 3 227 1 379 1 380
Cash and cash equivalents at the end of the period 875 6 469 3 227
# Restated as required by IFRS 5 discontinued operations (refer to note 7) and for the prior period restatements (refer to note 9).

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Other salient features

R’million Unaudited
six months
ended
31 March
2026
Unaudited
six months
ended
31 March
2025
Audited year ended
30 September 2025
Capital commitments 1 796 1 568 2 671
– Contracted 336 481 391
– Approved 1 460 1 087 2 280
Capital commitments will be funded from normal operating cash flows and the utilisation of existing borrowing facilities.      
Capital expenditure (712) (469) (1 189)
– Replacement (191) (268) (252)
– Expansion (521) (201) (937)
Replacement capital expenditure in line with the approved capex plan.      
Guarantees      
– Guarantees (unutilised) 28 28 38

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Segment report

for the period ended 31 March 2026

The group has reportable segments that comprise the structure used by the chief operating decision maker (CODM) to make key operating decisions and assess performance. The group’s reportable segments are operating segments that are differentiated by the activities that each undertakes and the products they manufacture and market (referred to as business segments). The reportable segments are consistent with the prior year.

The group evaluates the performance of its reportable segments based on operating income. The group accounts for intersegment sales and transfers at factory absorbed cost.

The financial information of the group’s reportable segments is reported to the CODM for purposes of making decisions about allocating resources to the segment and assessing its performance. The segments disclosed below include local, export and food service solutions distribution channels.

  Revenue Cost of sales Operating income
before impairments
and non-operational
items
Depreciation
and amortisation
R’million March
2026
March
2025
Restated#
September
2025
March
2026
March
2025
Restated#
September
2025
March
2026
March
2025
Restated#
September
2025
March
2026
March
2025
Restated#
September
2025
Milling and Baking1 4 215 4 190 8 599 2 703 2 746 5 584 376 326 761 108 112 209
Grains2 3 472 3 614 7 084 2 429 2 770 5 162 441 230 736 43 43 78
Culinary3 5 657 5 206 10 157 4 221 3 951 7 518 562 443 1 065 127 130 247
Snacks, Treats and Beverages 3 266 3 227 5 979 2 058 2 102 3 882 505 435 820 77 78 148
Home and Personal Care 1 296 1 432 2 573 754 839 1 474 297 292 526 28 28 57
Corporate4 (75) (13) (38) 45 57 118
Total from continuing operations before the following items: 17 906 17 669 34 392 12 165 12 408 23 620 2 106 1 713 3 870 428 448 857
Insurance proceeds             43 3 87      
Restructuring and related costs             (50) (16) (10)      
IFRS 2 charges             (38) (65) (115)      
Total continuing operations 17 906 17 669 34 392 12 165 12 408 23 620 2 061 1 635 3 832 428 448 857
Discontinued operations 1 030 2 079 4 265 807 1 750 3 670 96 (15) (55) 3 34 105
– Grains (Maize milling) 287 805 1 458 225 760 1 324 12 (90) (132) 3 6 28
– International (Deciduous fruit (LAF) and Chococam)5 743 1 274 2 807 582 990 2 346 84 75 77 28 77
  18 936 19 748 38 657 12 972 14 158 27 290 2 157 1 620 3 777 431 482 962
1 Comprises wheat milling and baking. Intercompany sales within the segment account for R1.3 billion of total sales (2025: R1.2 billion, September 2025: R 2.8 billion).
2 Comprises sorghum-based products, rice, pasta and oat-based breakfast cereals.
3 Comprises Culinary, Davita and Baby Nutrition. Intercompany sales within the segment account for R113 million of total sales (2025: R131 million, September 2025: R240 million).
4 Includes the corporate office and management expenses relating to international investments and controlled trusts.
5 Intercompany sales within the segment account for Rnil of total sales (2025: R118 million, September 2025: R435 million).
# Restated as required by IFRS 5 discontinued operations (refer to note 7) and for the prior period restatements (refer to note 9).

 

  Total assets Total liabilities Capital expenditure
R’million March
2026
March
2025
Restated#
September
2025
March
2026
March
2025
Restated#
September
2025
March
2026
March
2025
Restated#
September
2025
Milling and Baking 3 431 3 122 3 312 1 091 989 1 170 345 174 481
Grains 2 089 2 111 2 498 1 655 1 551 2 269 42 15 30
Culinary 6 589 6 330 7 213 1 936 1 624 1 764 161 153 293
Snacks, Treats and Beverages 3 155 3 491 3 726 1 196 1 157 1 157 85 58 127
Home and Personal Care 1 392 1 264 1 577 380 483 540 14 19 26
Corporate* 3 266 9 234 6 203 3 780 2 777 1 853 56 16 140
International 261 2 455 455 210 538 359
Total continuing operations 20 183 28 007 24 984 10 248 9 119 9 112 703 435 1 097
Assets classified as held for sale 1 928 478 1 971 359 12 347 9 34 92
Total operations 22 111 28 485 26 955 10 607 9 131 9 459 712 469 1 189
Reconciliation of total assets:                  
Total assets per statement of financial position 22 111 28 511 26 955            
Deferred taxation asset (26)            
  22 111 28 485 26 955            
Reconciliation of total liabilities:                  
Total liabilities per statement of financial position       10 789 9 413 9 716      
Deferred taxation liability       (182) (282) (257)      
        10 607 9 131 9 459      
* Relates to corporate assets which include goodwill, investments and property, plant and equipment. Corporate liabilities primarily relate to borrowings, employee-related accruals, and trade and other payables.
# Restated as required by IFRS 5 discontinued operations (refer to note 7) and for the prior period restatements (refer to note 9).

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