Page 39 - ar2012

35 Annual Report 2012
Consolidated Statement of Changes in Equity
For the Financial Year Ended 30 September 2012
Attributable to equity holders of the Company
Note
Share
Capital
S$
Merger
Reserve
S$
Currency
Translation
Reserve
S$
Warrants
Reserve
S$
Retained
Earnings
S$
Subtotal
S$
Non-
controlling
Interests
S$
Total
S$
Group
Balance at
1 October 2011
(previously reported) 8,665,611 (485,076) (28,935) 986,432 14,416,519 23,554,551 97,545 23,652,096
Effect of adopting INT
FRS 115 2(a) - - - - 6,592,878 6,592,878 - 6,592,878
Balance at 1 October
2011 (restated) 8,665,611 (485,076) (28,935) 986,432 21,009,397 30,147,429 97,545 30,244,974
Issuance of Ordinary
Shares upon exercise
of warrants 25(d) 60,860 - - (3,580) - 57,280 - 57,280
Net proft/(expense)
for the year - - - - 24,646,389 24,646,389 (755) 24,645,634
Other comprehensive
loss for the year:
- Exchange
differences arising
from consolidation - - (3,542) - - (3,542) (1,546) (5,088)
Total comprehensive
(loss)/income for the
year - - (3,542) 24,646,389 24,642,847 (2,301) 24,640,546
Dividends paid 27 - - - - (1,923,520) (1,923,520) - (1,923,520)
Balance at
30 September 2012 8,726,471 (485,076) (32,477) 982,852 43,732,266 52,924,036 95,244 53,019,280
The accompanying notes form an integral part of the fnancial statements