A change in shareholder of a company through new issue refers to the issuance of new shares by a company to one or more new shareholders, which results in a change in the ownership structure of the company.

This can happen for a variety of reasons, such as when a company needs to raise capital to fund its operations or expansion, or when it wants to bring in new investors or strategic partners.

In this scenario, the company may issue new shares to investors in exchange for cash or other assets, such as intellectual property or equipment. The new shares will dilute the ownership percentage of the existing shareholders, as their proportion of the total shares outstanding will decrease.

The process of issuing new shares typically involves a number of legal and regulatory requirements, such as obtaining shareholder approval, complying with securities laws, and updating the company's records and filings. It's important to ensure that the issuance of new shares is done correctly and in compliance with any applicable laws and regulations.