Statements of changes in equity
for the year ended 30 June 2019
| Download (EXCEL) |
| GROUP | Stated capital R000 |
Non- distributable reserve (NDR) R000 |
Share- based payment reserve (SBPR) R000 |
Retained income/ (accumulated loss) R000 |
Currency translation reserve R000 |
Equity and reserves attributable to shareholders of the company R000 |
Non- controlling interest (NCI) R000 |
Total equity R000 |
| Balance at 30 June 2017 | 7 648 216 | 16 252 043 | 23 901 | 861 877 | 2 217 | 24 788 254 | 94 299 | 24 882 553 |
| Total comprehensive income | – | – | – | 2 529 466 | 10 907 | 2 540 373 | (3 979) | 2 536 394 |
| Profit for the year | – | – | – | 2 529 466 | – | 2 529 466 | (8 543) | 2 520 923 |
| Other comprehensive income for the year | – | – | – | – | 10 907 | 10 907 | 4 564 | 15 471 |
| Transactions with shareholders of the company – contributions and distributions | 770 688 | 588 995 | 3 542 | (2 386 935) | – | (1 023 710) | – | (1 023 710) |
| Vesting of shares | 10 174 | – | (7 632) | (2 542) | – | – | – | – |
| Issue of shares | 778 676 | – | – | – | – | 778 676 | – | 778 676 |
| Treasury shares purchased | (18 162) | – | – | – | – | (18 162) | – | (18 162) |
| Share-based payment expense | – | – | 11 174 | – | – | 11 174 | – | 11 174 |
| Dividends declared and paid | – | – | – | (1 795 398) | – | (1 795 398) | – | (1 795 398) |
| Net transfer to non-distributable reserve | – | 588 995 | – | (588 995) | – | – | – | – |
| Balance at 30 June 2018 | 8 418 904 | 16 841 038 | 27 443 | 1 004 408 | 13 124 | 26 304 917 | 90 320 | 26 395 237 |
| Opening retained income adjustment(1) | – | – | – | 1 806 | – | 1 806 | – | 1 806 |
|---|---|---|---|---|---|---|---|---|
| Total comprehensive income | – | – | – | 164 922 | (46 959) | 117 963 | (50 521) | 67 442 |
| Profit for the year | – | – | – | 164 922 | – | 164 922 | (53 386) | 111 536 |
| Other comprehensive income for the year | – | – | – | – | (46 959) | (46 959) | 2 865 | (44 094) |
| Transactions with shareholders of the company – contributions and distributions | (11 509) | (1 822 655) | (7 157) | (131 359) | – | (1 972 680) | – | (1 972 680) |
| Vesting of shares | 6 060 | – | (8 513) | 2 453 | – | – | – | |
| Forfeit of shares | – | – | (9 009) | – | – | (9 009) | – | (9 009) |
| Treasury shares purchased | (17 569) | – | – | – | – | (17 569) | – | (17 569) |
| Share-based payment expense | – | – | 10 365 | – | – | 10 365 | – | 10 365 |
| Dividends declared and paid | – | – | – | (1 956 467) | – | (1 956 467) | – | (1 956 467) |
| Net transfer from non-distributable reserve | – | (1 822 655) | – | 1 822 655 | – | – | – | – |
| Balance at 30 June 2019 | 8 407 395 | 15 018 383 | 20 286 | 1 039 777 | (33 835) | 24 452 006 | 39 799 | 24 491 805 |
| Note | G1 | G2 | K2.3 |
| (1) | Opening retained income has been adjusted by a reversal of the share-based payment provision due to the non-achievement of the share price element of tranche 3 performance shares which vested during the year. |
| COMPANY | Stated capital R000 |
Non- distributable reserve R000 |
Share- based payment reserve R000 |
Retained income/ (accumulated loss) R000 |
Total equity R000 |
| Balance at 30 June 2017 | 7 683 651 | 16 416 585 | 23 901 | 839 016 | 24 963 153 |
| Total comprehensive income | – | – | – | 2 243 150 | 2 243 150 |
| Profit for the year | – | – | – | 2 243 150 | 2 243 150 |
| Other comprehensive income for the year | – | – | – | – | – |
| Transactions with shareholders of the company – contributions and distributions | 778 676 | 352 556 | 3 542 | (2 156 929) | (1 022 155) |
| Vesting of shares | – | – | (7 632) | (5 410) | (13 042) |
| Issue of shares | 778 676 | – | – | – | 778 676 |
| Share-based payment expense | – | – | 11 174 | – | 11 174 |
| Dividends declared and paid | – | – | – | (1 798 963) | (1 798 963) |
| Net transfer to non-distributable reserve | – | 352 556 | – | (352 556) | – |
| Balance at 30 June 2018 | 8 462 327 | 16 769 141 | 27 443 | 925 237 | 26 184 148 |
| Opening retained income adjustment(1) | – | – | – | 1 806 | 1 806 |
|---|---|---|---|---|---|
| Total comprehensive income | – | – | – | 320 362 | 320 362 |
| Profit for the year | – | – | – | 320 362 | 320 362 |
| Other comprehensive income for the year | – | – | – | – | – |
| Transactions with shareholders of the company – contributions and distributions | – | (1 657 564) | (7 157) | (300 974) | (1 965 695) |
| Vesting of shares | – | – | (8 513) | 1 090 | (7 423) |
| Forfeit of shares | – | – | (9 009) | – | (9 009) |
| Share-based payment expense | – | – | 10 365 | – | 10 365 |
| Dividends declared and paid | – | – | – | (1 959 628) | (1 959 628) |
| Net transfer from non-distributable reserve | – | (1 657 564) | – | 1 657 564 | – |
| Balance at 30 June 2019 | 8 462 327 | 15 111 577 | 20 286 | 946 431 | 24 540 621 |
| Note | G1 | G2 | K2.3 |
| (1) | Opening retained income has been adjusted by a reversal of the share-based payment provision due to the non-achievement of the share price element of tranche 3 performance shares which vested during the year. |