31. Reconciliation of profit before tax to cash generated from operations
 
   Group  Company 
   31 March 
2021 
Rm 
Restated  
31 March  
2020*
Rm  
31 March 
2021 
Rm 
31 March 
2020 
Rm 
Cash generated from operations  14 244  12 756   11 315  11 139 
Profit before tax  3 495  906   1 894  (250)
Finance charges and fair value movements  1 527  1 762   1 747  2 178 
Investment income and income from associates  (189) (90)  (1 643) (2 610)
Interest received from trade receivables and subsidiaries  (151) (128)  (108) (78)
Non-cash items  7 271  8 696   6 882  8 963 
Depreciation, amortisation, impairment and write-offs  6 870  6 915   6 863  6 808 
Increase in expected credit loss provision  419  932   538  450 
Bad debts written off  620  208   346  313 
(Decrease)/increase in provisions  (386) 203   (656) 1 021 
Insurance service result**  (15) (41)  (15) (41)
Loss on termination of leases  (9) –   (9) – 
Loss/(profit) from disposal of property, plant and equipment  (18)  –  (6)
Foreign exchange movements  (217) (91)  (260) (82)
Share-based payment expenses  203  317   154  321 
Write-off of VS Gaming loan  –  –   99  – 
Profit on sale of SOX  –  (9)  –  – 
IFRS 16 initial direct costs reclassifed to right-of-use assets  –  (8)  –  (8)
Movement in deferred revenue  (219) 288   (178) 187 
Movement in working capital  2 291  1 610   2 543  2 936 
Movement in inventories  (216) –   (303) (37)
Decrease/(increase) in trade receivables, contract assets, finance lease receivables and other receivables 323  (613)  (297) 1 620 
Increase in trade and other payables and prepayments 2 184 2 223  3 143  1 353 
* Restated. Refer to note 2.3.1.1.
** The insurance service result line item is included in the reconciliation in the current financial year. This was previously included in the foreign exchange movements line item. The March 2020 reconciliation has been updated for comparability purposes.