Page 210 - BTSGroup ONE REPORT 2021/22_EN

208 l Introduction l Nature of Business l Organisation and Shareholding Structure l Business Review l Corporate Governance l Financial Statements l Other Information l

STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

BTS Group Holdings Public Company Limited and its subsidiaries
For the year ended 31 March 2022

(Unit: Baht)
Consolidated f nancial statements
Equity attributable to owners of the Company
Other components of equity
Retained earnings Other comprehensive income
Surplus from Appropriated Translation Equity
Def cit on the change adjustment Effect of hedges Share of Capital reserve attributable
Share business in the of f nancial of a net other for Total other Total equity to
Issued and Surplus on subscriptions Equity combination ownership statements Revaluation Effect of investment comprehensive share-based components attributable to non-controlling
paid-up debenture received from exercise under interests Statutory in foreign surplus cash f ow in a foreign Cost of Fair value income payment of shareholders’ owners of interests of Shareholders’
share capital Share premium conversion in advance of warrants common control in subsidiaries reserve Def cit currencies on assets hedges operation hedging reserve reserve from associates transaction equity the Company the subsidiaries equity
Balance as at 1 April 2020 52,617,184,324 10,324,412,868 1,356,596,955 2,448,622 741,720 (3,371,978,137) 2,572,435,338 3,067,163,844 (9,845,295,672) (194,823,335) 1,816,687,952 (5,042,939,259) - - (3,120,386,299) (19,946,874) 29,407,710 (6,532,000,105) 50,191,709,757 10,736,062,478 60,927,772,235
Profit for the year - - - - - - - - 4,576,272,974 - - - - - - - - - 4,576,272,974 783,134,559 5,359,407,533
Other comprehensive income
for the year - - - - - - - - 7,314,234 69,818,189 - 2,165,313,911 (83,830) (13,782,289) 4,664,524,042 30,069,272 - 6,915,859,295 6,923,173,529 1,993,212,664 8,916,386,193
Total comprehensive income
for the year - - - - - - - - 4,583,587,208 69,818,189 - 2,165,313,911 (83,830) (13,782,289) 4,664,524,042 30,069,272 - 6,915,859,295 11,499,446,503 2,776,347,223 14,275,793,726
Exercised warrants 27,340,260 46,418,315 - 15,045,470 (741,720) - - - - - - - - - - - (9,322,745) (9,322,745) 78,739,580 - 78,739,580
Purchase of investment in
subsidiary - - - - - - (222,098,879) - - - - - - - - - - - (222,098,879) (89,877,398) (311,976,277)
Sales of investment in subsidiary - - - - - - 4,439,977,817 - - - - - - - - - - - 4,439,977,817 2,455,101,678 6,895,079,495
Issuance of in preferred shares
of subsidisry - - - - - - 75,533,520 - - - - - - - - - - - 75,533,520 291,355,426 366,888,946
Dividend payment (Note 48) - - - - - - - - (5,921,276,433) - - - - - - - - - (5,921,276,433) - (5,921,276,433)
Dividend paid by subsidiaries
to non-controlling interests
of the subsidiaries - - - - - - - - - - - - - - - - - - - (293,299,436) (293,299,436)
Disposal of investment
in equity instruments - - - - - - (54,614,822) - 339,214,213 - - - - - (284,599,391) - - (284,599,391) - - -
Share-based payment transaction - - - - - - - - - - - - - - - - 19,643,183 19,643,183 19,643,183 - 19,643,183
Retained earnings transferred
to statutory reserve (Note 38.1) - - - - - - - 36,355,346 (36,355,346) - - - - - - - - - - - -
Balance as at 31 March 2021 52,644,524,584 10,370,831,183 1,356,596,955 17,494,092 - (3,371,978,137) 6,811,232,974 3,103,519,190 (10,880,126,030) (125,005,146) 1,816,687,952 (2,877,625,348) (83,830) (13,782,289) 1,259,538,352 10,122,398 39,728,148 109,580,237 60,161,675,048 15,875,689,971 76,037,365,019

The accompanying notes are an integral part of the financial statements.