38
JUMBO GROUP LIMITED
Combined Statements of
Changes in Equity
Year ended 30 September 2015
Share
capital
Currency
translation
reserve
Equity
reserve
Retained
earnings
Equity
attributable
to owners of
the Company
Fellow
co-operative
venturer’s
interests
Non-
controlling
interests
Total
$
$
$
$
$
$
$
$
Group
Balance at
1 October 2013
2,595,940
7,850 94,702 34,175,138 36,873,630 1,460,362 1,353,175 39,687,167
Total comprehensive income
for the year:
Profit for the year
–
–
– 11,520,661 11,520,661 1,827,744 429,150 13,777,555
Other comprehensive
income
– 14,785
–
–
14,785
–
4,524
19,309
Transactions with owners,
recognised directly in equity:
Dividend paid to owners of
the Company (Note 32)
–
–
– (1,300,000) (1,300,000)
–
– (1,300,000)
Dividend paid to
non-controlling interests
–
–
–
–
–
– (166,110)
(166,110)
Balance at
30 September 2014
2,595,940 22,635 94,702 44,395,799 47,109,076 3,288,106 1,620,739 52,017,921
Total comprehensive income
for the year:
Profit for the year
–
–
– 10,599,659 10,599,659 2,152,251 569,918 13,321,828
Other comprehensive
income
– 214,626
–
– 214,626
–
72,964 287,590
Transactions with owners,
recognised directly in equity:
Non-controlling interest
arising from changes in
interest in a subsidiary
–
–
–
–
–
– 570,000 570,000
Dividend paid to owners of
the Company (Note 32)
–
–
– (1,000,000) (1,000,000)
–
– (1,000,000)
Balance at
30 September 2015
2,595,940 237,261 94,702 53,995,458 56,923,361 5,440,357 2,833,621 65,197,339
Share
capital
Accumulated
losses
Net
$
$
$
Company
Issuance of shares at date of incorporation (Note 21)
2
–
2
Total comprehensive loss for the period
–
(1,089,434)
(1,089,434)
Balance at 30 September 2015
2
(1,089,434)
(1,089,432)
See accompanying notes to financial statements.
