Sasbadi Annual Report 2021

73 ANNUAL REPORT 2021 FINANCIAL STATEMENTS (continued) 73 SASBADI HOLDINGS BERHAD (Incorporated in Malaysia) CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2021 <------------------------------Attributable to owners of the Company------------------------------> <-------------------------------------Non-distributable-------------------------------------> Distributable Share Treasury Merger Fair value Revaluation Share options Retained Total capital shares deficit reserve reserve reserve earnings equity Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 As at 1 September 2019 108,210 (1) (50,500) (6) 22,484 - 74,755 154,942 Net loss for the financial year - - - - - - (8,952) (8,952) Other comprehensive loss, net of tax - - - (38) (310) - - (348) Total comprehensive loss for the financial year - - - (38) (310) - (8,952) (9,300) Transaction with owners of the Company Share-based payment transactions - - - - - 400 - 400 As at 31 August 2020/1 September 2020 108,210 (1) (50,500) (44) 22,174 400 65,803 146,042 Net loss for the financial year - - - - - - (9,251) (9,251) Other comprehensive loss, net of tax - - - (12) - - - (12) Total comprehensive loss for the financial year - - - (12) - - (9,251) (9,263) Transfer upon disposal of properties - - - - (3,818) - 3,818 - Transactions with owners of the Company Ordinary shares issued pursuant to ESOS 863 - - - - (254) - 609 Expiry of share options under ESOS - - - - - (400) 400 - Share-based payment transactions - - - - - 500 - 500 Total transactions with owners 863 - - - - (154) 400 1,109 As at 31 August 2021 109,073 (1) (50,500) (56) 18,356 246 60,770 137,888 <----------------------------------------------Note 18 -------------------------------------------> The accompanying notes form an integral part of the financial statements.