Wah Seong Corporation Berhad Annual Report 2018

Attributable to owners of the Company Exchange Available- Non Share Share Treasury translation for-sale Retained controlling Total Note capital premium shares reserves reserve profits Total interests equity RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 At 1 January 2017 387,444 160,246 (2,331) (11,469) 6 241,995 775,891 91,913 867,804 Net profit for the financial year - - - - - 113,021 113,021 1,622 114,643 Other comprehensive (expense)/income for the financial year - - - (2,860) - - (2,860) 1,215 (1,645) Total comprehensive (expense)/income for the financial year - - - (2,860) - 113,021 110,161 2,837 112,998 Transactions with owners: Transition to no-par value regime on 31 January 2017 25, 26 160,246 (160,246) - - - - - - - Total contributions by and distributions to owners 160,246 (160,246) - - - - - - - Acquisition of shares in existing subsidiary from non-controlling interest - - - - - - - 400 400 Disposal of a subsidiary - - - 6,895 - - 6,895 - 6,895 Liquidation of a joint venture - - - 1,214 - - 1,214 1,061 2,275 Total changes in ownership interest in subsidiaries that did not result in a loss of control - - - 8,109 - - 8,109 1,461 9,570 Total transactions with owners 160,246 (160,246) - 8,109 - - 8,109 1,461 9,570 At 31 December 2017 547,690 - (2,331) (6,220) 6 355,016 894,161 96,211 990,372 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2018 WAH SEONG CORPORATION BERHAD 84

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