Consolidated and separate statements of changes in equity
for the year ended 30 JUNE 2020
| Group | ||||||||||||||||
| Notes | Ordinary share capital R'000 |
Share premium R'000 |
Other reserves R'000 |
Capital contribution by non- controlling interest R'000 |
Retained earnings R'000 |
Non- controlling interests R'000 |
Total equity R'000 |
|||||||||
| Balance at 1 July 2018 | 18 686 | 999 058 | 1 970 | 55 874 | 865 026 | 679 277 | 2 619 891 | |||||||||
| CHANGES IN EQUITY | ||||||||||||||||
| Profit for the year | – | – | – | – | 269 880 | 115 132 | 385 012 | |||||||||
| Foreign exchange loss | – | – | (3 907) | (3 907) | ||||||||||||
| Remeasurement of post- employment benefit obligations | – | – | – | – | (133) | – | (133) | |||||||||
| Issue of equity | 14 | 199 | 81 243 | – | – | – | 81 442 | |||||||||
| Dividend recognised as distributions to shareholder | 27 | – | – | – | – | (186 321) | (10 341) | (196 662) | ||||||||
| Increase through share-based payment transactions | 15 | – | – | 7 785 | – | – | – | 7 785 | ||||||||
| Opening balance adjustment | – | – | – | – | (14 078) | – | (14 078) | |||||||||
| Non-controlling interest on acquisition of subsidiaries | 16 | – | – | – | – | – | 3 645 | 3 645 | ||||||||
| Balance at 30 June 2019 | 18 885 | 1 080 301 | 5 848 | 55 874 | 934 374 | 787 713 | 2 882 995 | |||||||||
| Balance at 1 July 2019 | 18 885 | 1 080 301 | 5 848 | 55 874 | 934 374 | 787 713 | 2 882 995 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHANGES IN EQUITY | ||||||||||||||||
| Profit for the year | – | – | – | – | 303 575 | 155 112 | 458 687 | |||||||||
| Remeasurement of post- employment benefit obligations | – | – | – | – | 12 | – | 12 | |||||||||
| Foreign exchange benefit | – | – | (380) | – | – | – | (380) | |||||||||
| Dividend recognised as distributions to shareholder | 27 | – | – | – | – | (195 242) | (43 900) | (239 142) | ||||||||
| Increase through changes in ownership interests insubsidiaries that do not result in loss of control | 16 | – | – | – | – | 2 045 | 3 566 | 5 611 | ||||||||
| Reclassification | 15 | – | – | (11 138) | – | 11 138 | – | – | ||||||||
| Increase through share-based payment transactions | 15 | – | – | 9 131 | – | – | – | 9 131 | ||||||||
| Revaluation reserves | – | – | – | – | – | – | – | |||||||||
| Measurement period adjustments after acquisition date* | – | – | – | – | 2 181 | – | 2 181 | |||||||||
| Balance at 30 June 2020 | 18 885 | 1 080 301 | 3 461 | 55 874 | 1 058 083 | 902 491 | 3 119 095 | |||||||||
| Notes | 14 | 14 | ||||||||||||||
| * | In relation to the acquisition of Activo Health (Pty) Ltd in March 2019, in terms of the sale of shares agreement, a preacquisition dividend was declared and payment effected in December 2019. In terms of IFRS 3 Business Combination, the provisional accounting applied to the acquisition of Activo Health (Pty) Ltd was finalised in December 2019 (which is within the measurement period), resulting in the adjustments. |