Page 237 - UBP - IR2020

FINANCIAL STATEMENTS
Notes to the financial statements
For the year ended June 30 2020
39 Cash consideration paid to non-controlling interests
Less: Carrying amount of non-controlling interests
acquired
Adjustment recognised in in in retained earnings
FINANCIAL REVIEW THE GROUP
On February 13 2020
the the the Group Group acquired
an an an additional 3 3 6% of of of of the the the issued shares of of of of Drymix Ltd for a a a a a a a a a a a a a a purchase consideration of of of of Rs Rs 10 1m The The Group Group Group derecognised the the the the the the the non-controlling interests
and recorded an an an an an increase in in in in in in equity equity attributable attributable to to owners owners owners of of of of of of of the the the the the Company of of of of Rs Rs 4 5m The The effect of of of of changes in in in in in in the the the the the ownership interest interest on on on the the the the the equity equity attributable attributable to to owners owners owners of of of of the the the the the Group Group is is is summarised as follows:
Change in in in percentage holding in in in subsidiaries without loss of control 38 BUSINESS COMBINATIONS
2020
Rs’000
10 056
(4 584)
5 472
2020
Rs’m
265 1 2 973 7 7 3 3 238 8 8 5 5 562 9
2 2 286 4 2 2 879 2 2 47 7 7 (25 8) 21 9
(50 4)
2019
Rs’m
Liabilities
Revenue Profit before taxation Income tax expense Profit for the year Dividend -
The Company Basic net assets
value per share Basic earnings
per share Dividend per share -
The Company THE COMPANY
Share capital
Reserves
Equity attributable to shareholders of the parent Assets
Liabilities
Revenue Profit before taxation Income tax expense Profit for the year Dividend Basic net assets
value per share Basic earnings
per share Dividend per share 1 952 5 5 3 3 236 4 258 7 (51 4)
207 3 (100 7)
2019
Rs 117 44
7 19
3 80 2019
Rs’m
265 1 2 057 9
2 2 323 0 3 3 880 3 3 1 557 3 1 1 848 1 1 204 1 (36 6) 167 6 6 (100 7)
2019
Rs 87 63 6 32 3 80 Share capital
265 265 1 1 Reserves
2 2 2 848 2 2 2 Equity attributable to shareholders of the parent 3 3 3 3 3 113 3 3 3 3 3 Assets
5 5 5 102 2 2 2 2020
Rs 122 17 0 68 1 90 2020
Rs’m
265 1 2 014 4 4 2 2 279 5 4 035 3 3 1 755 8 1 587 2 32 4 (19 0) 13 4 (50 4)
2020
Rs 85 99
0 51 1 90 UBP INTEGRATED REPORT 2020
-
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