Annual financial statements
- Audit and risk committee report
- Approval of the financial statement
- Certificate by Company Secretary
- Independent Auditor's report
- Directors' report
- Consolidated statement of comprehensive income
- Consolidated statement of financial position
- Consolidated statement of changes in equity
- Consolidated statement of cash flows
- Notes to the consolidated financial statements
- Notes 1 - 10
- Notes 11 - 20
- Notes 21 - 30
- Notes 31 - 34
- Abbreviations
- Definitions
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
| Notes | Ordinary share capital | Ordinary share premium | Other capital reserves | Cash flow hedge reserve | Foreign currency translation reserve | Retained earnings | Total | Non-controlling interests | Total equity | |
|---|---|---|---|---|---|---|---|---|---|---|
| R’000 | R’000 | R’000 | R’000 | R’000 | R’000 | R’000 | R’000 | R’000 | ||
| Balance at 1 July 2014 |
9 124 | 734 414 | 283 225 | (5 582) | 1 231 089 | 2 252 270 | 20 471 | 2 272 741 | ||
| Profit for the year | 350 345 | 350 345 | (4 684) | 345 661 | ||||||
| Other comprehensive income | 21.1 - 21.2 | 3 268 | 3 268 | 3 268 | ||||||
| Total comprehensive income | 3 268 | 350 345 | 353 613 | (4 684) | 348 929 | |||||
| Share appreciation rights exercised | 19 | 263 | 103 949 | (18 468) | (64 132) | 21 612 | 21 612 | |||
| Share-based payment expense recognised | 31 | 18 080 | 18 080 | 18 080 | ||||||
| Other capital reserves transferred to retained earnings | (209 957) | 209 957 | ||||||||
| Acquisition of non-controlling interest in Lactolab (Pty) Ltd | (3 223) | (3 223) | (2 277) | (5 500) | ||||||
| Dividends forfeited | 610 | 610 | 610 | |||||||
| Dividends declared and paid | 9 | (71 624) | (71 624) | (71 624) | ||||||
| Balance at 30 June 2015 | 9 387 | 838 363 | 72 880 | (2 314) | 1 653 022 | 2 571 338 | 13 510 | 2 584 848 | ||
| Profit for the year | 350 906 | 350 906 | 995 | 351 901 | ||||||
| Other comprehensive income | 21.1 - 21.2 | 2 412 | 26 461 | 28 873 | 28 873 | |||||
| Total comprehensive income | 2 412 | 26 461 | 350 906 | 379 779 | 995 | 380 774 | ||||
| Share appreciation rights exercised | 19 | 129 | 44 411 | (11 709) | (23 638) | 9 193 | 9 193 | |||
| Share-based payment expense recognised | 31 | 12 697 | 12 697 | 12 697 | ||||||
| Initial recognition of call options | 20 | 1 005 | 1 005 | 1 005 | ||||||
| Non-controlling interest arising from business combinations | 3.1 - 3.2 | 8 800 | 8 800 | |||||||
| Dividends forfeited | 155 | 155 | 155 | |||||||
| Dividends declared and paid | 9 | (108 755) | (108 755) | (108 755) | ||||||
| Balance at 30 June 2016 |
9 516 | 882 774 | 74 873 | 2 412 | 24 147 | 1 871 690 | 2 865 412 | 23 305 | 2 888 717 |
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
| Notes | Ordinary share capital | Ordinary share premium | Other capital reserves | Retained earnings | Total equity | ||||
|---|---|---|---|---|---|---|---|---|---|
| R'000 | R'000 | R'000 | R'000 | R'000 | |||||
| Balance at 1 July 2014 | 9 124 | 734 414 | 29 198 | 24 350 | 797 086 | ||||
| Profit for the year | 78 177 | 78 177 | |||||||
| Other comprehensive income | – | – | |||||||
| Total comprehensive income | 78 177 | 78 177 | |||||||
| Share appreciation rights exercised | 19 | 263 | 103 949 | (18 468) | 85 744 | ||||
| Other capital reserves transferred to retained earnings | ( 478) | 478 | |||||||
| Dividends forfeited | 610 | 610 | |||||||
| Dividends declared and paid | (71 624) | (71 624) | |||||||
| Balance at 30 June 2015 | 9 387 | 838 363 | 10 252 | 31 991 | 889 993 | ||||
| Profit for the year | 125 507 | 125 507 | |||||||
| Other comprehensive income | – | – | |||||||
| Total comprehensive income | 125 507 | 125 507 | |||||||
| Share appreciation rights exercised | 19 | 129 | 44 411 | (8 083) | 36 457 | ||||
| Dividends forfeited | 155 | 155 | |||||||
| Dividends declared and paid | (108 755) | (108 755) | |||||||
| Balance at 30 June 2016 | 9 516 | 882 774 | 2 169 | 48 898 | 943 357 |
