Financial statements
Statement of Changes in Equity
For the financial year ended 31 December 2022
| Note | Share capital USD’000 | Share premium USD’000 | Contributed surplus USD’000 | Merger reserve USD ’000 |
Treasury shares USD’000 | Share-based payment reserve USD’000 | Capital reserve USD ’000 | Retained earnings USD ’000 |
Total USD’000 | |
| Balance at 1 January 2022 | 3,703 | 704,834 | 537,112 |
(76,657) |
(12,832) | 4,837 | – |
47,672 |
1,208,669 |
|
| Transactions with owners | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Issue of common shares (net of capitalised equity raise costs) | 11 | 376 | 97,170 | – | – | – | – | – | – | 97,546 |
| Acquisition of subsidiaries
(net of capitalised costs) |
3 | 921 | 206,459 | – | – | 12,832 | – | – | – | 220,212 |
| Equity-settled share-based payment | – | – | – | – | – | 1,760 | – | – | 1,760 | |
| Share options exercised | – | – | – | – | 2,893 | (724) | (710) | – | 1,459 | |
| Purchase of treasury shares cum issuance of shares | 11 | 35 | 15,533 | – | – | (15,568) | – | – | – | – |
| Dividends paid | 18 | – | – | – | – | – | – | – | (243,748) | (243,748) |
| Total comprehensive income | ||||||||||
|
Profit after tax, representing total comprehen- sive income for the financial year |
– | – | – | – | – | – |
384,302 |
384,302 |
||
| Balance at 31 December 2022 | 5,035 | 1,023,996 | 537,112 |
(76,657) |
(12,675) | 5,873 | (710) |
188,226 |
1,670,200 |
|
For the financial year ended 31 December 2021
| Note | Share capital USD’000 | Share premium USD’000 | Contributed surplus USD’000 | Merger reserve USD ’000 |
Treasury shares USD’000 | Share-based payment reserve USD’000 | Retained earnings USD ’000 |
Total USD’000 | |
| Balance at 1 January 2021 | 3,703 | 704,834 | 537,112 |
(76,657) |
(13,001) | 1,859 |
5,853 |
1,163,703 |
|
| Transactions with owners | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Equity-settled share-based payment | – | – | – | – | 169 | 2,978 | – | 3,147 | |
| Total comprehensive income/(loss) | |||||||||
|
Profit after tax, representing total comprehensive income for the financial year |
– | – | – | – | – | – |
41,819 |
41,819 |
|
| Balance at 31 December 2021 | 3,703 | 704,834 | 537,112 |
(76,657) |
(12,832) | 4,837 |
47,672 |
1,208,669 |
|