Interim condensed consolidated statement of changes in equity
for the six months ended 31 January 2020
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 2018 | 3 443 223 | 809 975 | 663 122 | 1 002 714 | 5 919 034 | 17 788 | 5 936 822 | |
Loss for the period (restated)* | – | – | – | (2 658 770) | (2 658 770) | (3 360) | (2 662 130) | |
Other comprehensive income | – | – | 20 910 | – | 20 910 | 7 326 | 28 236 | |
Issue of shares | 762 715 | (43 380) | – | – | 719 335 | – | 719 335 | |
Non-controlling interest acquired | – | – | – | – | – | (300 448) | (300 448) | |
Movement in treasury shares | (9 824) | – | (2 205) | – | (12 029) | – | (12 029) | |
Transfer within equity*** | – | (67 661) | – | 67 661 | – | – | – | |
Share-based payments | – | – | 43 380 | 157 445 | 200 825 | – | 200 825 | |
Restated unaudited* balance at 31 January 2019 | 4 196 114 | 698 934 | 725 207 | (1 430 950) | 4 189 305 | (278 694) | 3 910 611 | |
Audited balance at 1 August 2019 | 4 239 621 | 358 733 | 547 914 | (3 230 193) | 1 916 075 | 40 621 | 1 956 696 | |
---|---|---|---|---|---|---|---|---|
Effect of adoption of new standards (refer to note 4)** | – | – | – | 30 327 | 30 327 | – | 30 327 | |
Restated balance at 1 August 2019 | 4 239 621 | 358 733 | 547 914 | (3 199 866) | 1 946 402 | 40 621 | 1 987 023 | |
Loss for the period | – | – | – | (1 159 108) | (1 159 108) | (4 475) | (1 163 583) | |
Other comprehensive income | – | – | 97 437 | – | 97 437 | 10 237 | 107 674 | |
Non-controlling interest disposed | – | – | – | – | – | 1 981 | 1 981 | |
Movement in treasury shares | 10 288 | (4 957) | (6 638) | – | (1 307) | – | (1 307) | |
Consideration – EOH shares forfeited | – | (12 116) | – | – | (12 116) | – | (12 116) | |
Transfer within equity*** | – | (130 789) | – | 130 789 | – | – | – | |
Share-based payments | – | – | 15 249 | – | 15 249 | – | 15 249 | |
Dividends paid to minority | – | – | – | – | – | (3 743) | (3 743) | |
Unaudited balance at 31 January 2020 | 4 249 909 | 210 871 | 653 962 | (4 228 185) | 886 557 | 44 621 | 931 178 |
Notes | |
* | Refer to note 5 – Restatement of interim condensed consolidated financial statements for the impact on profit or loss and retained earnings. |
** | Refer to note 4 – Changes in accounting policies for the impact of the adoption of IFRS 16. |
*** | 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. |