Interim condensed consolidated statement of changes in equity
FOR THE SIX MONTHS ENDED 31 JANUARY 2021
EXCEL DOWNLOADS| 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 |
| Audited balance at 1 August 2019 | 4 239 621 | 20 257 | 742 597 | (3 047 669) | 1 954 806 | 40 621 | 1 995 427 |
| Restated loss for the period* | – | – | – | (1 084 012) | (1 084 012) | (4 475) | (1 088 487) |
| 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** | – | 12 116 | – | (12 116) | – | – | – |
| Share-based payments | – | – | 15 249 | – | 15 249 | – | 15 249 |
| Dividends declared | – | – | – | – | – | (3 743) | (3 743) |
| Restated unaudited* balance at 31 January 2020 |
4 249 909 | 15 300 | 848 645 | (4 143 797) | 970 057 | 44 621 | 1 014 678 |
| Audited balance at 1 August 2020 | 4 250 219 | 15 300 | 924 862 | (4 680 506) | 509 875 | 29 624 | 539 499 |
|---|---|---|---|---|---|---|---|
| Loss for the period | – | – | – | (179 865) | (179 865) | 924 | (178 941) |
| Other comprehensive income | – | – | (27 775) | – | (27 775) | (2 732) | (30 507) |
| Non-controlling interest disposed | – | – | – | – | – | (7 743) | (7 743) |
| Movement in treasury shares | 141 | – | (1 411) | – | (1 270) | – | (1 270) |
| Transfer within equity** | – | (14 907) | (319 218) | 334 125 | – | – | – |
| Share-based payments | – | – | 23 930 | – | 23 930 | – | 23 930 |
| Unaudited balance at 31 January 2021 | 4 250 360 | 393 | 600 388 | (4 526 246) | 324 895 | 20 073 | 344 968 |
| Notes | 15 |
| * | Refer to note 6 – Restatement of interim condensed consolidated financial statements for the impact on profit or loss and equity. |
| ** | Transfers within equity are transfers from shares to be issued to vendors for expired shares and transfers from other reserves that are no longer needed, to accumulated loss. |