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Annual Report 2013 LifeBrandz Ltd
Statement of Changes in Equity
For the fnancial year ended 31 July 2013
Attributable to equity holders
of the Company
Foreign
Share currency Non-
capital translation Accumulated controlling
Group (Note 25) reserve (a) losses interest Total
$’000 $’000 $’000 $’000 $’000
2013
At 1 August 2012 47,076 3 (43,444) (1,175) 2,460
Issuance of shares 2,910 – – – 2,910
Share issuance expenses (35) – – – (35)
Proft/(loss) for the year – – 375 (173) 202
Other comprehensive income for the year – (36) – – (36)
Total comprehensive income for the year 2,875 (36) 375 (173) 3,041
At 31 July 2013 49,951 (33) (43,069) (1,348) 5,501
2012
At 1 August 2011 47,076 (3) (40,178) – 6,895
Loss for the year – – (3,266) (1,175) (4,441)
Other comprehensive income for the year – 6 – – 6
Total comprehensive income for the year – 6 (3,266) (1,175) (4,435)
At 31 July 2012 47,076 3 (43,444) (1,175) 2,460
Share capital Accumulated
Company (Note 25) losses Total
$’000 $’000 $’000
2013
At 1 August 2012 47,076 (45,028) 2,048
Issuance of share 2,910 – 2,910
Share issuance expenses (35) – (35)
Proft for the year – 1,252 1,252
Total comprehensive income for the year 2,875 1,252 4,127
At 31 July 2013 49,951 (43,776) 6,175
2012
At 1 August 2011 47,076 (40,285) 6,791
Loss for the year – (4,743) (4,743)
Total comprehensive income for the year – (4,743) (4,743)
At 31 July 2012 47,076 (45,028) 2,048
(a) The foreign currency translation reserve represents exchange differences arising from the translation of the fnancial statements of foreign
operations whose functional currencies are different from that of the Group’s presentation currency.
The accompanying accounting policies and explanatory notes form an integral part of the fnancial statements.