GHL System Berhad Annual Report 2023

Share capital Retirement benefit reserve Exchange translation reserve Retained earnings Total attributable to owners of the parent Noncontrolling interest Total equity Group Note RM RM RM RM RM RM RM Balance as at 1 January 2022 351,485,304 (305,431) (3,250,116) 160,942,434 508,872,191 167,978 509,040,169 Profit for the financial year - - - 28,305,071 28,305,071 19,889 28,324,960 Remeasurement of defined benefit liability, net of tax - 1,080,392 - - 1,080,392 - 1,080,392 Foreign currency translations, net of tax - - 1,669,664 - 1,669,664 - 1,669,664 Reclassification adjustment relating to a subsidiary disposed off during the financial year - - 248,826 - 248,826 - 248,826 Total comprehensive income - 1,080,392 1,918,490 28,305,071 31,303,953 19,889 31,323,842 Transaction with owners: Dividend paid 11 - - - (28,537,487) (28,537,487) - (28,537,487) Total transaction with owners - - - (28,537,487) (28,537,487) - (28,537,487) Balance as at 31 December 2022 351,485,304 774,961 (1,331,626) 160,710,018 511,638,657 187,867 511,826,524 Balance as at 1 January 2023 351,485,304 774,961 (1,331,626) 160,710,018 511,638,657 187,867 511,826,524 Profit for the financial year - - - 28,807,679 28,807,679 11,923 28,819,602 Remeasurement of defined benefit liability, net of tax - (213,824) - - (213,824) - (213,824) Foreign currency translations, net of tax - - 4,553,140 - 4,553,140 - 4,553,140 Total comprehensive income - (213,824) 4,553,140 28,807,679 33,146,995 11,923 33,158,918 Balance as at 31 December 2023 351,485,304 561,137 3,221,514 189,517,697 544,785,652 199,790 544,985,442 STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 85 ANNUAL REPORT 2023

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