Financial results of JSE-listed companies
As per the JSE's Listing Requirements, a company has to publish results twice a year. The interim results come out at mid-year and the final results come out at year-end. The company has to publish these results on SENS within three months of mid-year or year-end.
What information will a typical annual report include?
The results will include information such as the income statement, cash flow statement and balance sheet. It will also include profit (or loss) statements, dividend announcements and commentary on how the company is doing as well as how it views the future.
International Financial Reporting Standards
These results must be published using the International Financial Reporting Standards (IFRS). This ensures consistency across results and companies.