CONSOLIDATED AND SEPARATE STATEMENTS OF CHANGES IN EQUITY for the year ended 30 June 2024
| 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 30 JUNE 2022 AS PREVIOUSLY REPORTED | 18 909 | 1 094 876 | 23 085 | 55 874 | 1 245 965 | 987 772 | 3 426 481 | |
| IFRS 17 transition restatement | 34.2 | – | – | – | – | (465) | – | (465) |
| BALANCE AT 30 JUNE 2022 RESTATED | 18 909 | 1 094 876 | 23 085 | 55 874 | 1 245 500 | 987 772 | 3 426 016 | |
| BALANCE AT 1 JULY 2022 AS RESTATED | 18 909 | 1 094 876 | 23 085 | 55 874 | 1 245 500 | 987 772 | 3 426 016 | |
| CHANGES IN EQUITY | ||||||||
| Profit for the year | – | – | – | – | 183 523 | 112 011 | 295 534 | |
| Other comprehensive income/(expense) | – | – | 8 787 | – | (103) | – | 8 684 | |
| Issue of equity – share based payment awards exercised | 14 & 15 | 30 | 14 157 | (14 187) | – | – | – | – |
| Dividend recognised as distributions to shareholders | 26 | – | – | – | – | (98 235) | (65 593) | (163 828) |
| (Decrease)/increase through treasury shares | (10) | – | 1 162 | – | (1 162) | – | (10) | |
| Decrease through changes in ownership interests in subsidiaries | – | – | – | – | (525 760) | (978 240) | (1 504 000) | |
| Increase through share-based payment transactions | 15 | – | – | 17 837 | – | – | – | 17 837 |
| Increase through additional issue of shares | 14 | 2 365 | 1 416 654 | – | – | – | – | 1 419 019 |
| Reclassification of capital contribution by non-controlling interest to retained earnings | – | – | – | (55 874) | 55 874 | – | – | |
| BALANCE AT 30 JUNE 2023 AS RESTATED | 21 294 | 2 525 687 | 36 684 | – | 859 637 | 55 950 | 3 499 252 | |
| BALANCE AT 1 JULY 2023 | 21 294 | 2 525 687 | 36 684 | – | 859 637 | 55 950 | 3 499 252 | |
| CHANGES IN EQUITY | ||||||||
| Profit for the year | – | – | – | – | 55 381 | 18 874 | 74 255 | |
| Other comprehensive Expense | – | – | (9 381) | – | (52) | – | (9 433) | |
| Issue of equity – share-based payment awards exercised | 14&15 | 30 | 11 724 | (11 754) | – | – | – | – |
| Dividend recognised as distributions to shareholders | 26 | – | – | – | – | (92 520) | (26 581) | (119 101) |
| Decrease through changes in ownership interests in subsidiaries | 26& 16 | – | – | – | – | (28 841) | (17 054) | (45 895) |
| Increase through share-based payment transactions | 15 | – | – | 3 133 | – | – | – | 3 133 |
| Increase through share-based payment transactions-prior year | 15 | – | – | (1 026) | – | – | – | (1 026) |
| BALANCE AT 30 JUNE 2024 | 21 324 | 2 537 411 | 17 656 | – | 793 605 | 31 189 | 3 401 185 | |
| Note | 14 | 14 | ||||||
| Company | |||||||
| Notes | Ordinary share capital R'000 |
Share premium R'000 |
Other reserves R'000 |
Accumulated loss R'000 |
Total R'000 |
||
|---|---|---|---|---|---|---|---|
| BALANCE AT 1 JULY 2022 | 18 909 | 1 094 876 | 30 465 | (735 520) | 408 730 | ||
| CHANGES IN EQUITY | |||||||
| Issue of equity – share-based payment awards exercised | 14 | 30 | 14 157 | (14 187) | – | – | |
| Profit for the year | – | – | – | 70 069 | 70 069 | ||
| Dividend recognised as distributions to shareholders | 26 | – | – | – | (98 398) | (98 398) | |
| Increase through additional issue of shares | 2 365 | 1 416 654 | – | – | 1 419 019 | ||
| Increase through share-based payment transactions | 14 | – | – | 17 837 | – | 17 837 | |
| Decrease through treasury share transactions | (10) | – | – | – | (10) | ||
| BALANCE AT 30 JUNE 2023 | 21 294 | 2 525 687 | 34 115 | (763 849) | 1 817 247 | ||
| BALANCE AT 1 JULY 2023 | 21 294 | 2 525 687 | 34 115 | (763 849) | 1 817 247 | ||
| CHANGES IN EQUITY | |||||||
| Profit for the year | – | – | – | 40 897 | 40 897 | ||
| Dividend recognised as distributions to shareholders | 26 | – | – | – | (92 520) | (92 520) | |
| Issue of equity – share-based payment awards exercised | 14 & 15 | 30 | 11 724 | (11 754) | – | – | |
| Increase through share-based payment transactions | 15 | – | – | 3 133 | – | 3 133 | |
| Decrease through share-based payment transactions-prior year | 15 | – | – | (1 026) | – | (1 026) | |
| BALANCE AT 30 JUNE 2024 | 21 324 | 2 537 411 | 24 468 | (815 472) | 1 767 731 | ||
| Note | 14 | 14 | |||||