Summarised consolidated statement of changes in equity
FOR THE YEAR ENDED 31 JULY 2021
| Figures in Rand thousand |
Stated capital |
Shares to be issued to vendors |
Other reserves |
Accumulated loss |
Equity attributable to the owners of EOH Holdings Limited |
Non- controlling interests |
Total equity |
|
| Balance at 1 August 2019 | 4 239 621 | 20 257 | 742 597 | (3 047 669) | 1 954 806 | 40 621 | 1 995 427 | |
| Correction of error** | (22 153) | – | (301 676) | 323 829 | – | – | – | |
| Restated balance at 1 August 2019 | 4 217 468 | 20 257 | 440 921 | (2 723 840) | 1 954 806 | 40 621 | 1 995 427 | |
| Restated loss for the year** | – | – | – | (1 687 035) | (1 687 035) | (6 093) | (1 693 128) | |
| Other comprehensive income | – | – | 158 153 | – | 158 153 | (3 143) | 155 010 | |
| Non-controlling interest disposed | – | – | – | – | – | 1 982 | 1 982 | |
| Movement in treasury shares** | (183) | (4 957) | – | – | (5 140) | – | (5 140) | |
| Consideration – EOH shares forfeited | – | (12 116) | – | – | (12 116) | – | (12 116) | |
| Transfer within equity* | – | 12 116 | – | (12 116) | – | – | – | |
| Share-based payments: disposed entities | – | – | (13 392) | – | (13 392) | – | (13 392) | |
| Share-based payments | – | – | 48 285 | – | 48 285 | – | 48 285 | |
| Dividends declared | – | – | – | – | – | (3 743) | (3 743) | |
| Restated balance at 31 July 2020 | 4 217 285 | 15 300 | 633 967 | (4 422 991) | 443 561 | 29 624 | 473 185 | |
| Loss for the year | – | – | – | (279 655) | (279 655) | (147) | (279 802) | |
|---|---|---|---|---|---|---|---|---|
| Other comprehensive income | – | – | (9 804) | – | (9 804) | 1 714 | (8 090) | |
| Non-controlling interest disposed | – | – | – | – | – | (9 816) | (9 816) | |
| Movement in treasury shares | – | – | – | (1 145) | (1 145) | – | (1 145) | |
| Transfer within equity* | – | (14 907) | (30 347) | 45 254 | – | – | – | |
| Share-based payments | – | – | 4 684 | – | 4 684 | – | 4 684 | |
| Dividends declared | – | – | – | – | – | (1 222) | (1 222) | |
| Balance at 31 July 2021 | 4 217 285 | 393 | 598 500 | (4 658 537) | 157 641 | 20 153 | 177 794 |
| Notes | 16 | ||
| * | Transfers within equity are transfers from shares to be issued to vendors for expired shares. | ||
| ** | Refer to note 6 – Restatement of summarised consolidated financial statements for the impact on profit or loss and equity. | ||