Consolidated and separate statements of changes in equityfor the year ended 30 JUNE 2021
| Group | ||||||||
| Notes | Ordinary share capital |
Share premium |
Other reserves |
Capital contribution by non- controlling interest** |
Retained earnings |
Non- controlling interests |
Total equity |
|
| R'000 | R'000 | R'000 | R'000 | R'000 | R'000 | R'000 | ||
| 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 | |
| Other comprehensive income | – | – | (380) | – | 12 | – | (368) | |
| Dividend recognised as distributions to shareholders | 29 | – | – | – | – | (195 242) | (43 900) | (239 142) |
| Increase through share-based payment transactions | 17 | – | – | 9 131 | – | – | – | 9 131 |
| Reclassification | – | – | (11 138) | – | 11 138 | – | – | |
| Increase through changes in ownership interests in subsidiaries that do not result in loss of control | 18 | – | – | – | – | 2 045 | 3 566 | 5 611 |
| 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 | |
| Balance at 1 July 2020 | 18 885 | 1 080 301 | 3 461 | 55 874 | 1 058 083 | 902 491 | 3 119 095 | |
| Changes in equity | ||||||||
| Profit for the year | – | – | – | – | 302 033 | 167 722 | 469 755 | |
| Other comprehensive income | – | – | 8 493* | – | 129 | (2 471) | 6 151 | |
| Issue of equity | 16 & 17 | 7 | 4 395 | (4 402) | – | – | – | – |
| Dividend recognised as distributions to shareholders | 29 | – | – | – | – | (194 788) | (132 923) | (327 711) |
| Transactions with non-controlling interests | 18 | – | – | – | – | (15 011) | (4 989) | (20 000) |
| Increase (decrease) through share-based payment transactions | 17 | – | – | 10 787 | – | – | – | 10 787 |
| Disposal of subsidiary | 15 | – | – | – | – | (1 275) | (1 078) | (2 353) |
| Balance at 30 June 2021 | 18 892 | 1 084 696 | 18 339 | 55 874 | 1 149 171 | 928 752 | 3 255 724 | |
| Notes | 16.1 | 16.2 | ||||||
| * | The foreign currency translation reserve balance of Medscheme Zimbabwe was recycled through other comprehensive income on disposal of the subsidiary during the current financial year. |
| ** | The capital contribution by non-controlling interest relates to Sanlam's portion of the WAD contingent consideration payment on the Trading 58 Proprietary Limited during the 2018 financial year, in order to retain their non-controlling level of ownership in ACT Healthcare Assets Proprietary Limited. |
| Company | ||||||
| Ordinary share capital |
Share premium |
Other reserves |
Retained earnings |
Total equity |
||
| R'000 | R'000 | R'000 | R'000 | R'000 | ||
| Balance at 1 July 2019 | 18 885 | 1 080 301 | 11 286 | (538 758) | 571 714 | |
| Changes in equity | ||||||
| Profit for the year | – | – | – | 42 649 | 42 649 | |
| Dividend recognised as distributions to shareholder | 29 | – | – | – | (195 242) | (195 242) |
| Increase through share based payment transactions | 17 | – | – | 9 131 | – | 9 131 |
| Balance at 30 June 2020 | 18 885 | 1 080 301 | 20 417 | (691 351) | 428 252 | |
| Balance at 1 July 2020 | 18 885 | 1 080 301 | 20 417 | (691 351) | 428 252 | |
| Changes in equity | ||||||
| Profit for the year | – | – | – | 166 359 | 166 359 | |
| Issue of equity – share-based payment awards exercised | 16 & 17 | 7 | 4 395 | (4 402) | – | – |
| Dividend recognised as distributions to shareholder | 29 | – | – | – | (195 446) | (195 446) |
| Increase through share-based payment transactions | 17 | – | – | 10 787 | – | 10 787 |
| Balance at 30 June 2021 | 18 892 | 1 084 696 | 26 802 | (720 438) | 409 952 | |
| Notes | 16 | 16 | ||||