59 www.excelforce.com.my Statements of Changes in Equity For the Financial Year Ended 30 June 2024 Attributable to owners of the Company Non-distributable Distributable Share Capital Fair Value Reserve Other Reserve Foreign Currency Translation Reserve Retained Earnings Total Equity Group Note RM RM RM RM RM RM At 1 July 2023 81,176,480 (4,680,592) (80,745) - 20,480,477 96,895,620 Profit for the financial year - - - - 8,281,572 8,281,572 Net changes in fair value of equity investments designated at FVTOCI - 11,886,315 - - - 11,886,315 Transfer upon disposal of equity instruments designated at FVTOCI - (4,405,523) - - 4,405,523 - Foreign currency translation reserve - - - (2,793) - (2,793) Total comprehensive income for the financial year - 7,480,792 - (2,793) 12,687,095 20,165,094 Transactions with owners: Issuance of ordinary shares 17 16,917,500 - - - - 16,917,500 Dividends to owners of the Company 32 - - - - (5,846,284) (5,846,284) 16,917,500 - - - (5,846,284) 11,071,216 At 30 June 2024 98,093,980 2,800,200 (80,745) (2,793) 27,321,288 128,131,930
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