Identify adjustments affecting profit before tax.

The initial profit before tax is given as R60 600. We need to adjust this for expenses from the additional information that have not yet been accounted for.

• Directors' bonus (Additional Information 3c): A bonus of R106 000 is an expense that needs to be recorded.
• Loan interest (Additional Information 4): Interest on the long-term loan has not been provided for.

The loan was acquired on 1 May 2025. The financial year ends on 28 February 2026. This means the loan was outstanding for 10 months (May 2025 to February 2026).

$$\text{Interest expense} = \text{Loan amount} \times \text{Interest rate} \times \frac{\text{Number of months}}{12}$$ $$\text{Interest expense} = \text{R}240\,000 \times \frac{12}{100} \times \frac{10}{12}$$ $$\text{Interest expense} = \text{R}24\,000$$

The initial profit before tax is adjusted by subtracting the unrecorded expenses.

$$\text{Adjusted Profit before Tax} = \text{Initial Profit before Tax} - \text{Directors' Bonus} - \text{Loan Interest Expense}$$ $$\text{Adjusted Profit before Tax} = \text{R}60\,600 - \text{R}106\,000 - \text{R}24\,000$$ $$\text{Adjusted Profit before Tax} = \text{R}60\,600 - \text{R}130\,000$$ $$\text{Adjusted Profit before Tax} = \boxed{\text{R(69 400) loss}}$$

The adjusted profit before tax for the year ended 28 February 2026 is a loss of R69 400.