Sasbadi Annual Report 2020

57 ANNUAL REPORT 2020 FINANCIAL STATEMENTS (continued) Consolidated statement of changes in equity for the year ended 31 August 2020 <----------------------------------Attributable to owners of the Company----------------------> <-----------------------------------Non-distributable-----------------------------------> Distributable Note Share capital Treasury shares Merger deficit Fair value reserve Revaluation reserve Share option reserve Retained earnings Total equity Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 At 1 September 2018 108,210 (1) (50,500) (25) 22,484 - 71,491 151,659 Net change in fair value of equity investments designated at fair value through other comprehensive income - - - 19 - - - 19 Total other comprehensive income - - - 19 - - - 19 Net profit for the year - - - - - - 3,264 3,264 Total comprehensive income for the year - - - 19 - - 3,264 3,283 At 31 August 2019/1 September 2019 108,210 (1) (50,500) (6) 22,484 - 74,755 154,942 Reversal of revaluation gain on property, plant and equipment, net of tax - - - - (310) - - (310) Net change in fair value of equity investments designated at fair value through other comprehensive income - - - (38) - - - (38) Total other comprehensive loss - - - (38) (310) - - (348) Net loss for the year - - - - - - (8,952) (8,952) Total comprehensive loss for the year - - - (38) (310) - (8,952) (9,300) Transaction with owners of the Company Share-based payment transactions 19 - - - - - 400 - 400 At 31 August 2020 108,210 (1) (50,500) (44) 22,174 400 65,803 146,042 <--------------------------------------------Note 16 ----------------------------------------> The notes on pages 63 to 140 are an integral part of these financial statements.