Profit/(Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2018

Profit/(Loss) Per Share [Abstract]

Schedule of basic earnings per share

	31/12/2016		31/12/2017		31/12/2018
	US$’000		US$’000		US$’000
I. Profit/(loss) attributable to ordinary equity holders of the parent (basic):
Profit/(loss) for the year, attributable to ordinary equity holders of the parent		40,654		55,365		(35,239	)

	31/12/2016			31/12/2017			31/12/2018
	Reebonz Limited			Reebonz Limited			Reebonz Holding Limited
	No. of shares			No. of shares			No. of shares
	(Restated)*			(Restated)*
II. Weighted-average number of ordinary shares in thousands (basic)
Issued ordinary shares at 1 January		10,564			10,564			6,029
Conversion of ordinary shares at ratio 0.56		(4,648	)		(4,724	)		–
Effect of shares issued in February 2017		–			120			–
Effect of shares issued in March 2017		–			53			–
Effect of conversion of preference shares		–			–			402
Convertible loan into ordinary shares		–			–			6
Promissory note into ordinary shares		–			–			3
Issued share capital		–			–			61
Backstop shares		–			–			66
Effect of reverse split at ratio 8:1 in March 2019		(5,176	)		(5,261	)		(5,746	)
Effect of share rights		42			42			–
Weighted-average number of ordinary shares at 31 December, as adjusted for subsequent reverse split		782			794			821
Basic profit/(loss) per share (US$ per share)		51.99			69.73			(42.92	)

Schedule of diluted earnings per share

	31/12/2016			31/12/2017			31/12/2018
	US$’000			US$’000			US$’000
I. Profit/(loss) attributable to ordinary equity holders of the parent (diluted):
Profit/(loss) attributable to ordinary equity holders of the parent		40,654			55,365			(35,239	)
Change in fair value of convertible preference shares:
Series A		(10,056	)		(7,668	)		1,659
Series B		(11,723	)		(11,792	)		2,140
Series C		(17,973	)		(25,756	)		3,574
Series D		(19,481	)		(24,847	)		(5,305	)
Unwinding of discount on contingent settlement provision		(4	)		58			63
Loss attributable to ordinary equity holders of the parent (diluted)		(18,583	)		(14,640	)		(33,108	)

	31/12/2016			31/12/2017			31/12/2018
	Reebonz Limited			Reebonz Limited			Reebonz Holding Limited
	No. of shares			No. of shares			No. of shares
	(Restated)*			(Restated)*
II. Weighted-average number of ordinary shares in thousands (diluted)
Weighted-average number of ordinary shares (basic)		782			794			821
Effect of conversion of preference shares		1,411			1,411			1,361
Effect of share options on issue		163			69			55
		2,356			2,274			2,237
Diluted loss per share (US$ per share)		(7.89	)		(6.44	)		(14.80	)

* Due to the business combination as described in Note 38, the comparative information have also been restated to reflect the denominator used in earnings per share for comparative periods.