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51
AEMULUS HOLDINGS BERHAD
TA R G E T I N G T H E B U L L’ S E Y E
CONSOLIDATED STATEMENT
OF CHANGES IN EQUITY
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2016
Non-distributable
Distributable
Share
Capital
Share
Premium
Merger
Deficit
Exchange
Translation
Reserve
Retained
Profits
Total
Equity
NOTE
RM
RM
RM
RM
RM
RM
30.9.16
Balance at 1.10.15
43,885,000 15,210,093 (12,954,053)
– 22,068,565 68,209,605
Total comprehensive
loss for the year
–
–
–
(8,127)
(2,735,019)
(2,743,146)
Balance at 30.9.16
43,885,000 15,210,093 (12,954,053)
(8,127)
19,333,546 65,466,459
30.9.15
Balance at 17.10.14
(date of incorporation)
2
–
–
– 13,001,532 * 13,001,534
Total comprehensive
income for the period
–
–
–
–
9,067,033 9,067,033
Transactions with owners:
Share issue pursuant
to acquisition of
a subsidiary
14 35,105,998
– (12,954,053)
–
– 22,151,945
Share issue pursuant
to Initial Public Offering 14 8,779,000 15,802,200
–
–
– 24,581,200
Share issue expenses
– (592,107)
–
–
– (592,107)
Total transactions
with owners
43,884,998 15,210,093 (12,954,053)
–
– 46,141,038
Balance at 30.9.15
43,885,000 15,210,093 (12,954,053)
– 22,068,565 68,209,605
* This represents the retained profits of Aemulus Corporation Sdn. Bhd. as at 1 October 2014.
The notes set out on pages 55 to 90 form an integral part of these financial statements.