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CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the six months ended 30 September 2019

Unaudited
Attributable to equity holders of the Company
Capital Exchange Staff Non-
Share Share redemption and other compensation Revaluation Retained controlling Total
capital premium reserve reserves reserve reserve earnings Total interests equity
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
At 1 April 2018 57,860 308,278 1,089 (2,382) 11,783 – 1,353,170 1,729,798 (569) 1,729,229
Comprehensive income/(loss)
Loss for the period – – – – – – (180,598) (180,598) (178) (180,776)
Other comprehensive income
Currency translation differences – – – (16,521) – – – (16,521) – (16,521)
Fair value gain on transfer of owner-occupied
property to investment property – – – – – 65,423 – 65,423 – 65,423
Total comprehensive income/(loss) – – – (16,521) – 65,423 (180,598) (131,696) (178) (131,874)
Transaction with owners
2018 final dividend – – – – – – (11,572) (11,572) – (11,572)

Total transaction with owners – – – – – – (11,572) (11,572) – (11,572)
At 30 September 2018 57,860 308,278 1,089 (18,903) 11,783 65,423 1,161,000 1,586,530 (747) 1,585,783
At 1 April 2019 (audited) 72,324 417,679 1,089 (14,794) 11,783 65,423 776,564 1,330,068 (598) 1,329,470
Adjustment on adoption of HKFRS 16 – – – – – – (24,649) (24,649) – (24,649)

At 1 April 2019 (restated) 72,324 417,679 1,089 (14,794) 11,783 65,423 751,915 1,305,419 (598) 1,304,821
Comprehensive income/(loss)
Loss for the period – – – – – – (216,786) (216,786) (239) (217,025)
Other comprehensive income
Currency translation differences – – – 12,907 – – – 12,907 – 12,907
Total comprehensive income/(loss) – – – 12,907 – – (216,786) (203,879) (239) (204,118)

At 30 September 2019 72,324 417,679 1,089 (1,887) 11,783 65,423 535,129 1,101,540 (837) 1,100,703

Interim Report 2019 ALCO HOLDINGS LIMITED 5