11. OPERATING PROFIT
Notes 2026
R’000
2025
R’000
THE FOLLOWING HAS BEEN CHARGED IN ARRIVING AT OPERATING PROFIT:
Audit fees 471 354
Consulting fees 2 915 11 055
Legal expenses 351 1 807
Loss on sale of subsidiary 9 700 –
Secretarial fees 3 467 1 771
NET REVERSAL OF EXPECTED CREDIT LOSS (“ECL”) COMPRISE THE FOLLOWING:
ECL movement on loans to group companies 5 575 580 224 457
ECL movement on other receivables 6 (970) –
ECL movement on financial guarantees 4.2.1 39 060 47 784
613 670 272 241