Ngwenya (Pty) Ltd incurred some research and development costs. The research and development was approved by the Minister of Science and Technology under section 11D(9) on 30 June 2024. The following expenses relating to this research were incurred during the 2025 year of assessment:

-Computer equipment purchased for R1 500 000 was brought into use on 1 September 2024 for the purposes of this research.

-Research consumables for this project were purchased on 31 May 2024 for an amount of R390 000.

-Salaries of R800 000 were paid to research assistants on 31 December 2024.