Attributable to equity holders of the Company
Share
capital
Accumulated
profits
Merger
reserve
Treasury
shares
Foreign
currency
translation
reserve
Other
reserves Total
Non-
controlling
interests
Total
equity
$’000
$’000 $’000 $’000
$’000 $’000 $’000
$’000 $’000
2016
Balance at 1.7.2015 29,618
24,143 (7,338)
–
– (107) 46,316
67 46,383
Profit for the year
–
9,227
–
–
–
– 9,227
355 9,582
Other
comprehensive
income
Foreign currency
translation gain
(note 24)
–
–
–
–
1
– 1
– 1
Other
comprehensive
income for the
year, net of tax
–
–
–
–
1
– 1
– 1
Total comprehensive
income for
the year
–
9,227
–
–
1
– 9,228
355 9,583
Contributions by
and distributions
to equity holders
Dividend (note 27)
–
(1,644)
–
–
–
– (1,644)
– (1,644)
Purchase of
treasury shares
–
–
– (1,966)
–
– (1,966)
– (1,966)
Treasury shares
reissued pursuant
to acquisition of a
subsidiary
(note 23(b))
–
–
– 1,593
– (44) 1,549
– 1,549
–
(1,644)
– (373)
– (44) (2,061)
– (2,061)
Changes in
ownership interest
in a subsidiary
Incorporation of
a subsidiary
–
–
–
–
–
– –
7
7
Total transactions
with equity
holders of the
Company
–
(1,644)
– (373)
– (44) (2,061)
7 (2,054)
Balance at
30.6.2016
29,618
31,726 (7,338)
(373)
1 (151) 53,483
429 53,912
CONSOLIDATED STATEMENT OF CHANGES IN EqUITY
FOR THE FInAncIAL yEAR EnDED 30 JunE 2016
The accompanying notes form an integral part of the financial statements.
61
ISOTEAM LTD.
ANNUAL REPORT 2016
