Frontken Corporation Berhad 200401012517 (651020-T) • ANNUAL REPORT 2022 82 STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 (CONT’D) The accompanying Notes form an integral part of these Financial Statements. Non-distributable Distributable Foreign Attributable currency Share to owners Non- Share Treasury translation Statutory grant plan Retained of the controlling Total capital shares reserve reserve reserve earnings Company interests equity The Group RM RM RM RM RM RM RM RM RM Balance at 1 January 2022 118,441,045 (4,747,849) 54,276,576 24,517,262 - 308,368,319 500,855,353 34,225,280 535,080,633 Other comprehensive income recognised for the financial year: - defined benefit plan actuarial loss - - - - - 1,443,045 1,443,045 114,600 1,557,645 - foreign currency translation differences - - (14,652,394) - - - (14,652,394) (1,356,146) (16,008,540) Profit after tax for the financial year - - - - - 123,291,868 123,291,868 11,875,673 135,167,541 Total comprehensive income for the financial year - - (14,652,394) - - 124,734,913 110,082,519 10,634,127 120,716,646 Contributions by and distributions to owners of the Company: - Share grant plan - - - - 4,183,700 - 4,183,700 - 4,183,700 - Dividends: - by the Company - - - - - (64,409,007) (64,409,007) - (64,409,007) - by subsidiaries to non-controlling interests - - - - - - - (2,909,942) (2,909,942) - Transfer to statutory reserve - - - 9,344,997 - (9,344,997) - - - - Changes in ownership interests in subsidiaries that do not result in a loss of control - - - - - (2,243,934) (2,243,934) (2,495,447) (4,739,381) Balance at 31 December 2022 118,441,045 (4,747,849) 39,624,182 33,862,259 4,183,700 357,105,294 548,468,631 39,454,018 587,922,649
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