48
LHN Limited Annual Report
Consolidated Statement of
Changes in Equity
for the financial year ended 30 September 2015
Attributable to owners of the Company
Share
capital
Retained
profits
Merger
reserve
Reserve on
disposal
of non-
controlling
interests
Asset
revaluation
reserve
Exchange
fluctuation
reserve
Total
attributable
to owners
of the
Company
Non-
controlling
interests
Total
equity
$
$
$
$
$
$
$
$
$
Balance at 1 October 2014
2
,
000
,
001 28
,
998
,
913
–
268
,
690 2
,
188
,
962 (730
,
006) 32
,
726
,
560 (130
,
548) 32
,
596
,
012
Profit/(loss) for the year
– 4
,
222
,
630
–
–
–
– 4
,
222
,
630 (168
,
534) 4
,
054
,
096
Other comprehensive
income/(expense)
–
–
–
– 253
,
883 (285
,
619)
(31
,
736)
(4
,
612)
(36
,
348)
Total comprehensive income/
(expense) for the year
– 4
,
222
,
630
–
– 253
,
883 (285
,
619) 4
,
190
,
894 (173
,
146) 4
,
017
,
748
Effect on non-controlling
interest on
:
– newly incorporated
subsidiaries
–
–
–
–
–
–
–
45
,
184
45
,
184
– a newly acquired subsidiary
–
–
–
–
–
–
–
31
,
522
31
,
522
–
–
–
–
–
–
–
76
,
706
76
,
706
Effect on issuance of shares
to a non-controlling interest
of a subsidiary
–
–
–
–
–
–
– 100
,
000 100
,
000
Adjustment arising from the
share swap agreement
[see Note 1(a)(g)]
(2
,
000
,
000)
– (30
,
726
,
559)
–
–
– (32
,
726
,
559)
– (32
,
726
,
559)
Issue of new shares pursuant
to the Restructuring
Exercise
32
,
726
,
559
–
–
–
–
– 32
,
726
,
559
– 32
,
726
,
559
Issue of Pre-IPO shares
2
,
000
,
000
–
–
–
–
– 2
,
000
,
000
– 2
,
000
,
000
Issue of shares as part
payment of Sponsor fee
320
,
000
–
–
–
–
– 320
,
000
– 320
,
000
Issuance of placement shares
16
,
999
,
990
–
–
–
–
– 16
,
999
,
990
– 16
,
999
,
990
Less
:
share issue costs
(803
,
494)
–
–
–
–
– (803
,
494)
– (803
,
494)
51
,
243
,
055
–
–
–
–
– 51
,
243
,
055
– 51
,
243
,
055
Transactions with owners
49
,
243
,
055
– (30
,
726
,
559)
–
–
– 18
,
516
,
496 176
,
706 18
,
693
,
202
Balance at 30 September 2015 51
,
243
,
056 33
,
221
,
543 (30
,
726
,
559)
268
,
690 2
,
442
,
845 (1
,
015
,
625) 55
,
433
,
950 (126
,
988) 55
,
306
,
962
Share issue costs relate to incremental costs that are directly attributable to issuing new shares
.
The annexed notes form an integral part of and should be read in conjunction with these financial statements
.
