Sasbadi Annual Report 2021

74 SASBADI HOLDINGS BERHAD FINANCIAL STATEMENTS (continued) 74 SASBADI HOLDINGS BERHAD (Incorporated in Malaysia) STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2021 <-------Non-distributable-------> Distributable Share Share Treasury options Retained Total capital shares reserve earnings equity Company RM’000 RM’000 RM’000 RM’000 RM’000 As at 1 September 2019 108,210 (1) - 677 108,886 Net profit and total comprehensive income for the financial year - - - 34 34 Transaction with owners of the Company Share-based payment transactions - - 400 - 400 At 31 August 2020/ 1 September 2020 108,210 (1) 400 711 109,320 Net loss and total comprehensive loss for the financial year - - - (939) (939) 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) 246 172 109,490 <---------------Note 18---------------> The accompanying notes form an integral part of the financial statements.