Condensed consolidated statement of changes in equity
for the year ended 31 July 2019
| Download (EXCEL) |
| Figures in Rand thousand | Stated capital |
Shares to be issued to vendors |
Other reserves |
Retained earnings |
Total attributable to the owners of EOH |
Non- controlling interest |
Total equity |
|
| Audited balance at 1 August 2017 | 3 333 678 | 1 013 809 | 665 937 | 3 491 764 | 8 505 188 | 56 416 | 8 561 604 | |
| Correction of error (note 6) | – | – | – | (100 743) | (100 743) | – | (100 743) | |
| Restated audited* balance at 1 August 2017 | 3 333 678 | 1 013 809 | 665 937 | 3 391 021 | 8 404 445 | 56 416 | 8 460 861 | |
| Loss for the year (restated)* | – | – | – | (1 976 195) | (1 976 195) | (9 356) | (1 985 551) | |
| Other comprehensive income | – | – | (45 283) | – | (45 283) | (3 034) | (48 317) | |
| Issue of shares | 219 751 | (207 491) | – | – | 12 260 | – | 12 260 | |
| Non-controlling interest acquired | 1 000 | – | – | (105 484) | (104 484) | (22 140) | (126 624) | |
| Movement in treasury shares | (111 206) | – | (53 094) | – | (164 300) | – | (164 300) | |
| Remaining shares to be issued to vendors | – | 288 989 | – | – | 288 989 | – | 288 989 | |
| Consideration – EOH shares forfeited | – | (74 549) | – | – | (74 549) | – | (74 549) | |
| Transfer within equity | – | (210 783) | – | 210 783 | – | – | – | |
| Share-based payments | – | – | 95 562 | – | 95 562 | – | 95 562 | |
| Dividends | – | – | – | (311 720) | (311 720) | – | (311 720) | |
| Restated audited* balance at 31 July 2018 | 3 443 223 | 809 975 | 663 122 | 1 208 405 | 6 124 725 | 21 886 | 6 146 611 | |
| Effect of adoption of new standards (refer to note 4)** | – | – | – | (205 692) | (205 692) | (4 098) | (209 790) | |
| As at 1 August 2018 (restated) | 3 443 223 | 809 975 | 663 122 | 1 002 713 | 5 919 033 | 17 788 | 5 936 821 | |
| Loss for the year | – | – | – | (4 874 051) | (4 874 051) | 2 535 | (4 871 516) | |
| Other comprehensive income | – | – | (3 451) | – | (3 451) | – | (3 451) | |
| Issue of shares | 762 712 | (44 067) | – | – | 718 645 | – | 718 645 | |
| Non-controlling interest acquired | – | – | – | – | – | (300 448) | (300 448) | |
| Movement in treasury shares | 33 686 | (12 703) | (53 714) | – | (32 731) | – | (32 731) | |
| Non-controlling interest disposed | – | – | – | – | – | 320 747 | 320 747 | |
| Consideration – EOH shares forfeited | – | (21 957) | – | – | (21 957) | – | (21 957) | |
| Transfer within equity*** | – | (372 515) | (111 184) | 483 699 | – | – | – | |
| Share-based payments | – | – | 53 141 | 157 445 | 210 586 | – | 210 586 | |
| Reviewed balance at 31 July 2019 | 4 239 621 | 358 733 | 547 914 | (3 230 194) | 1 916 074 | 40 622 | 1 956 696 |
Note
| * | Refer to note 6 – Restatement of financial statements for the impact on profit and loss and retained earnings. |
| ** | Refer to note 4 – Changes in accounting policies for the impact of the adoption of IFRS 9 and IFRS 15. |
| *** | Transfers within equity are transfers from shares to be issued to vendors for expired shares and transfers from share-based payment reserve for expired, unexercised options. |