Cellmid 2018 Annual Report
32
CONSOLIDATED STATEMENT OF
CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2018
Share Foreign
Based Currency
Issued General Payments Translation Accumulated Total
Capital Reserve Reserve Reserve Losses Equity
Note $ $ $ $ $ $
Consolidated
Balance at 1 July 2017 36,715,030 18,258 2,053,007 306,382 (35,021,651) 4,071,026
Loss for the year after income tax - - - - (3,732,615) (3,732,615)
Other comprehensive income 19 - - - 106,223 - 106,223
Total comprehensive income for - - - 106,223 (3,732,615) (3,626,392)
the year, net of tax
Transactions with equity holders
Share-based payments 19 - - 111,490 - - 111,490
Shares issued during the year -
net of transaction costs (Cash) 18 1,299,048 - - - - 1,299,048
Balance at 30 June 2018 38,014,078 18,258 2,164,497 412,605 (38,754,266) 1,855,172
Consolidated
Balance at 1 July 2016 32,426,826 (79,864) 2,036,900 585,763 (30,279,575) 4,690,050
Prior period error 30 - - - - (311,880) (311,880)
Balance at 1 July 2016 (Restated) 32,426,826 (79,864) 2,036,900 585,763 (30,591,455) 4,378,170
Prior period error 30 - - - - (12,137) (12,137)
Loss for the year after income tax - - - - (4,470,136) (4,470,136)
Other comprehensive income - - - (279,381) - (279,381)
Total comprehensive income for 19 - - - (279,381) (4,482,273) (4,761,654)
the year, net of tax (Restated)
Transactions with equity holders
Share-based payments 19 - - 16,107 - - 16,107
Shares issued during the year -
net of transaction costs (Cash) 18 4,074,104 - - - - 4,074,104
Shares issued during the year -
net of transaction costs (Non-Cash) 214,100 - - - - 214,100
Transfer of Equity value of 2016
loan repaid - (52,077) - - 52,077 -
Equity value of loan - net of
transaction costs 19 - 150,199 - - - 150,199
Balance at 30 June 2017 (Restated) 36,715,030 18,258 2,053,007 306,382 (35,021,651) 4,071,026
The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.