Interim condensed consolidated statement of changes in equity

for the six months ended 31 January 2020

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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.