Agribel Annual Financial Review | Page 15

AGRIBEL HOLDINGS LTD FINANCIAL REVIEW 2021
FOR THE YEAR ENDED 30 APRIL 2021
ISSUED SHARE CAPITAL
SHARE PREMIUM
NON-DISTRIBUTABLE RESERVES
CHANGE IN OWNERSHIP AND OTHER RESERVES
FAIR VALUE ADJUSTMENTS
SHARE-BASED PATMENT RESERVE
RETAINED EARNINGS
NON-CONTROLLING INTEREST
TOTAL EQUITY
R ' m R ' m R ' m R ' m R ' m R ' m R ' m R ' m R ' m
Notes
14
15.1
15.2.2
15.2.1
15.2.3
GROUP Balance as at 30 April 2019
5
498
78
51
( 29 )
23
981
1 243
2 850
Total comprehensive income
-
-
-
( 1 )
-
-
164
165
328
Profit for the year
-
-
-
-
-
-
164
165
329
Other comprehensive income
-
-
-
( 1 )
-
-
-
-
( 1 )
Dividends
25.2
-
-
-
-
-
-
( 48 )
( 54 )
( 102 )
Issue of shares
8
-
-
-
-
-
-
-
8
Equity-settled share-based payment scheme - Vesting
-
-
-
-
-
( 5 )
-
( 3 )
( 8 )
Acquisition of subsidiary
-
-
-
-
-
-
-
288
288
Change in ownership
-
-
-
6
-
-
-
( 6 )
-
Net treasury shares sold
-
-
-
( 54 )
-
21
-
69
36
Recycling of reserves
-
-
-
( 1 )
-
-
1
-
-
Recycling of fair value adjustments
-
-
-
-
29
-
( 29 )
-
-
Prior period adjustment in subsidiary
-
-
-
-
-
-
1
-
1
Balance as at 30 April 2020
13
498
78
1
-
39
1 070
1 702
3 401
Total comprehensive income
-
-
-
-
1
-
298
291
590
Profit for the year
-
-
-
-
-
-
298
290
588
Other comprehensive income
-
-
-
-
1
-
-
1
2
Dividends
25.2
-
-
-
-
-
-
( 55 )
( 59 )
( 114 )
Issue of shares
41
-
-
-
-
-
-
-
41
Acquisition of subsidiaries
-
-
-
-
-
-
-
39
39
Change in ownership of subsidiary *
-
-
-
587
-
-
-
( 966 )
( 379 )
Disposal of subsidiary
-
-
-
-
-
-
-
6
6
Recycling of reserves
-
-
-
18
-
-
( 20 )
( 1 )
( 3 )
Equity-settled share-based payment scheme - Vesting
-
-
-
9
-
( 9 )
( 9 )
( 5 )
( 14 )
Net treasury shares sold
-
-
-
5
-
-
( 3 )
( 75 )
( 73 )
Equity-settled share-based payment scheme - Expense
-
-
-
-
-
4
-
3
7
Prior period adjustment in subsidiary
-
-
-
-
-
-
( 3 )
-
( 3 )
Balance as at 30 April 2021
54
498
78
620
1
34
1 278
935
3 498
* The change in ownership relates to the transactions described in note 6.1 and 6.2 .
COMPANY
Balance as at 30 April 2019
5
498
78
-
386
-
( 55 )
-
912
Total comprehensive income
-
-
-
-
7
-
50
-
57
Profit for the year
-
-
-
-
-
-
50
-
50
Other comprehensive income
-
-
-
-
7
-
-
-
7
Dividends
25.2
-
-
-
-
-
-
( 48 )
-
( 48 )
Issue of shares
8
-
-
-
-
-
-
-
8
Recycling of fair value reserves
-
-
-
-
( 8 )
-
8
-
-
Balance as at 30 April 2020
13
498
78
-
385
-
( 45 )
-
929
Total comprehensive income
-
-
-
-
80
-
73
-
153
Profit for the year
-
-
-
-
-
-
73
-
73
Other comprehensive income *
-
-
-
-
80
-
-
-
80
Dividends
25.2
-
-
-
-
-
( 55 )
-
( 55 )
Issue of shares
41
-
-
-
-
-
-
-
41
Recycling of fair value reserves **
-
-
-
-
3
-
( 3 )
-
-
Prior period adjustment
-
-
-
-
( 1 )
-
( 1 )
-
( 2 )
Balance as at 30 April 2021
54
498
78
-
467
-
( 31 )
-
1 066
* Relates to the remeasurement of the shares held in Senwes Ltd .
** Relates to the recycling of reserves related to shares sold during the year .
Agribel Holdings Limited Reg nr : 1996 / 017629 / 06 AGRIBEL ANNUAL FINANCIAL REVIEW 2021
13