Attributable to equity holders of the Company
Share Accumulated Merger
Other
Non-
controlling Total
capital
profits reserve reserve Total
interests equity
$’000
$’000 $’000 $’000 $’000
$’000 $’000
2015
Balance at 1.7.2014
15,867
17,195 (7,338)
– 25,724
63 25,787
Profit and total
comprehensive income
for the year
–
8,124
–
– 8,124
(18)
8,106
Contributions by and distributions
to equity holders
Issue of shares
6,620
–
–
– 6,620
– 6,620
Share issue expenses
(193)
–
–
– (193)
– (193)
Dividend (note 27)
–
(1,176)
–
– (1,176)
– (1,176)
Issuance of shares pursuant to
acquisition of subsidiaries
7,324
–
–
– 7,324
22 7,346
13,751
(1,176)
–
– 12,575
22 12,597
Changes in ownership
interest in a subsidiary
Acquisition of non-controlling
interest without a change
in control
–
–
– (107)
(107)
– (107)
–
–
– (107)
(107)
– (107)
Total transactions with equity
holders of the Company
13,751
(1,176)
– (107) 12,468
22 12,490
Balance at 30.6.2015
29,618
24,143 (7,338)
(107) 46,316
67 46,383
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.
62
ISOTEAM LTD.
ANNUAL REPORT 2016
