Interfront 2025 Annual Report

International Frontier Technologies SOC Ltd Trading as Interfront Financial Statements for the year ended 31 March 2025 158 INTERFRONT ANNUAL REPORT 2025 Notes to the Financial Statements 23 Directors’ emoluments Executive 2025 Basic salary Annual Bonus Subsistence and travel Company contributions Total J.M. Robertson 3 677 676 538 697 15 934 20 282 4 252 589 L.L. Janse van Rensburg 3 011 532 373 812 10 334 49 461 3 445 139 D. De Kock (3 months) 720 000 – 3 915 11 827 735 742 7 409 208 912 509 30 183 81 570 8 433 470 2024 Basic salary Annual bonus Subsistence and travel Company contributions Total J.M. Robertson 3 475 384 501 113 14 400 58 386 4 049 283 L.L. Janse van Rensburg 2 411 634 347 732 10 766 40 559 2 810 691 5 887 018 848 845 25 166 98 945 6 859 974 Non‑executive 2025 Members’ fees Committees fees Subsistence and travel Total M.A. Enus‑Brey 14 470 4 008 – 18 478 G. Vermaas 10 271 5 384 – 15 655 A. Roelofse 2 004 – – 2 004 E. Smith 7 014 4 008 – 11 022 33 759 13 400 – 47 159 2024 Members’ fees Committees fees Subsistence and travel Total M.A. Enus‑Brey 11 778 2 004 1 346 15 128 G. Vermaas 8 768 2 692 1 002 12 462 20 546 4 696 2 348 27 590 No fees or remuneration are payable to the non‑executive directors who are also employees of the shareholder. 24 Risk management Financial risk management The entity’s activities expose it to a variety of financial risks, market risk (including currency risk, fair value interest rate risk, cash flow interest rate risk and price risk), credit risk and liquidity risk. Risk management is carried out by the Board. The Board provides written policies for overall risk management, as well as a review covering specific areas. Liquidity risk The entity’s risk to liquidity is a result of the funds available to cover future commitments. The entity manages liquidity risk through an ongoing review of future commitments. The table below analyses the entity’s financial liabilities into relevant maturity groupings based on the remaining period at the statement of financial position date to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows. Balances due within 12 months equal their carrying balances as the impact of discounting is immaterial.