Sasbadi Annual Report 2019

PAGE 57 ANNUAL REPORT 2019 FINANCIAL STATEMENTS (continued) Consolidated statement of changes in equity for the year ended 31 August 2019 <----------------------------------Attributable to owners of the Company----------------------> <--------------------------Non-distributable--------------------------> Distributable Note Share capital Treasury shares Merger deficit Fair value reserve Revaluation reserve Retained earnings Total equity Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 At 1 September 2017, as previously reported 108,210 (1) (50,500) 20 13,596 74,058 145,383 Adjustment on initial application of MFRS 15, net of tax 30 - - - - - (1,542) (1,542) At 1 September 2017, restated 108,210 (1) (50,500) 20 13,596 72,516 143,841 Fair value of available-for-sale financial assets - - - (45) - - (45) Revaluation of property, plant and equipment, net of tax - - - - 8,888 - 8,888 Total other comprehensive (loss)/income - - - (45) 8,888 - 8,843 Net profit for the year - - - - - 2,055 2,055 Total comprehensive (loss)/income for the year - - - (45) 8,888 2,055 10,898 At 31 August 2018, restated 108,210 (1) (50,500) (25) 22,484 74,571 154,739 <-----------------------------------Note 14-------------------------------->