Page 7 - Mazaya Holding_FS_E_Q3_2021

AL MAZAYA HOLDING COMPANY K.S.C.P. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (UNAUDITED)
FOR THE PERIOD ENDED SEPTEMBER 30, 2021
(All amounts are in Kuwaiti Dinars)

Attributable to shareholders of the Parent Company

Foreign
currency
translation
adjustments
associated
Employees’ Foreign currency with assets (Accumalated Non-
Share Share Treasury Statutory Fair value share option Other translation classified as loss) Retained controlling
Capital premium Shares reserve reserve plan Reserves adjustments held for sale earnings Sub-total interests Total
Balance as at January 1, 2021 68,827,896 21,655,393 (18,819,349) 14,469,647 (4,874,003) 67,830 731,986 (11,259,558) - (3,733,833) 67,066,009 12,840,326 79,906,335
Profit for the period - - - - - - - - - 148,200 148,200 284,349 432,549
Other comprehensive loss for the
period - - - - (350,379) - - (1,961,135) - - (2,311,514) (40,515) (2,352,029)
Total comprehensive (loss) income
for the period - - - - (350,379) - - (1,961,135) - 148,200 (2,163,314) 243,834 (1,919,480)
Setting off of accumulated losses
(Note 11) - (3,733,833) - - - - - - - 3,733,833 - - -
Cancelation of treasury shares
(Note 11) (5,871,914) - 18,625,088 (12,753,174) - - - - - - - - -
Effect of partial disposal of a
subsidiary - - - - - - (4,918) - - - (4,918) 107,244 102,326
Effect of acquisition of additional
shares of a subsidiary - - - - - - 6,716 - - - 6,716 226,781 233,497
Effect of consolidating a subsidiary
(Note 12) - - - - - - - - - - - 320,500 320,500
Transferred to foreign currency
translation adjustments relating to
assets classified as held for sale - - - - - - - 38,020 (38,020) - - - -
Employee share options exercised - - 192,484 (124,654) - (67,830) - - - - - - -
Balance as at September 30, 2021 62,955,982 17,921,560 (1,777) 1,591,819 (5,224,382) - 733,784 (13,182,673) (38,020) 148,200 64,904,493 13,738,685 78,643,178

Balance as at January 1, 2020 68,827,896 21,655,393 (19,288,845) 14,469,647 (3,293,389) 237,109 731,986 (8,472,837) - 5,020,551 79,887,511 13,088,139 92,975,650
(Loss) profit for the period - - - - - - - - - (5,266,738) (5,266,738) 45,905 (5,220,833)
Other comprehensive loss for the
period - - - - (1,129,208) - - (1,537,042) - - (2,666,250) (48,280) (2,714,530)
Total comprehensive loss for the
period - - - - (1,129,208) - - (1,537,042) - (5,266,738) (7,932,988) (2,375) (7,935,363)
Employees’ share based payment - - - - - 16,956 - - - - 16,956 - 16,956
Employee share options exercised - - 469,496 - - (191,887) - - - (277,609) - - -
Balance as at September 30, 2020 68,827,896 21,655,393 (18,819,349) 14,469,647 (4,422,597) 62,178 731,986 (10,009,879) - (523,796) 71,971,479 13,085,764 85,057,243

The accompanying notes from (1) to (14) form an integral part of the interim consolidated financial information.

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