<table><tr><td rowspan="3"></td><td colspan="9">Attributable to owners of the Company</td><td rowspan="2">Non-
controlling 
interest</td><td rowspan="2">Total 
equity</td></tr><tr><td>Share 
capital</td><td>Share 
premium</td><td>Convertible 
bonds</td><td>Share option 
reserve</td><td>Merger 
reserve 
(Note 20(a))</td><td>Other 
reserves 
(Note 20(b))</td><td>Exchange 
reserve</td><td>Accumulated 
losses</td><td>Total</td></tr><tr><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td></tr><tr><td>Balance at 1 April 2018</td><td>1,188</td><td>47,752</td><td>38,954</td><td>1,096</td><td>(63,808)</td><td>13,636</td><td>(567)</td><td>(18,919)</td><td>19,332</td><td>4,290</td><td>23,622</td></tr><tr><td>Comprehensive (loss)/income</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Profit for the year</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>10,090</td><td>10,090</td><td>(18)</td><td>10,072</td></tr><tr><td>Other comprehensive loss</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Currency translation differences</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>(2,865)</td><td>—</td><td>(2,865)</td><td>(284)</td><td>(3,149)</td></tr><tr><td>Total comprehensive (loss)/income</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>(2,865)</td><td>10,090</td><td>7,225</td><td>(302)</td><td>6,923</td></tr><tr><td>Transactions with owners in their 
capacity as owners</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Employee share option scheme:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>— Exercise of share options</td><td>8</td><td>1,336</td><td>—</td><td>(388)</td><td>—</td><td>—</td><td>—</td><td>—</td><td>956</td><td>—</td><td>956</td></tr><tr><td>Conversion of convertible bond</td><td>25</td><td>5,575</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>5,600</td><td>—</td><td>5,600</td></tr><tr><td>Balance at 31 March 2019</td><td>1,221</td><td>54,663</td><td>38,954</td><td>708</td><td>(63,808)</td><td>13,636</td><td>(3,432)</td><td>(8,829)</td><td>33,113</td><td>3,988</td><td>37,101</td></tr></table>

The accompanying notes are an integral part of this consolidated financial statements.

<table><tr><td rowspan="3"></td><td colspan="9">Attributable to owners of the Company</td><td rowspan="2">Non-
controlling 
interest</td><td rowspan="2">Total 
equity</td></tr><tr><td>Share 
capital</td><td>Share 
premium</td><td>Convertible 
bonds</td><td>Share option 
reserve</td><td>Merger 
reserve 
(Note 20(a))</td><td>Other 
reserves 
(Note 20(b))</td><td>Exchange 
reserve</td><td>Accumulated 
losses</td><td>Total</td></tr><tr><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td><td>US$’000</td></tr><tr><td>Balance at 1 April 2019</td><td>1,221</td><td>54,663</td><td>38,954</td><td>708</td><td>(63,808)</td><td>13,636</td><td>(3,432)</td><td>(8,829)</td><td>33,113</td><td>3,988</td><td>37,101</td></tr><tr><td>Comprehensive (loss)/income</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Loss for the year</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>(10,209)</td><td>(10,209)</td><td>233</td><td>(9,976)</td></tr><tr><td>Other comprehensive loss</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Currency translation differences</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>(2,039)</td><td>—</td><td>(2,039)</td><td>(202)</td><td>(2,241)</td></tr><tr><td>Total comprehensive loss</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>(2,039)</td><td>(10,209)</td><td>(12,248)</td><td>31</td><td>(12,217)</td></tr><tr><td>Balance at 31 March 2020</td><td>1,221</td><td>54,663</td><td>38,954</td><td>708</td><td>(63,808)</td><td>13,636</td><td>(5,471)</td><td>(19,038)</td><td>20,865</td><td>4,019</td><td>24,884</td></tr></table>

The accompanying notes are an integral part of this consolidated financial statements.