61 www.excelforce.com.my Non-distributable Distributable Share Capital Fair Value Reserve Retained Earnings Total Equity Company Note RM RM RM RM At 1 July 2023 81,176,480 (4,680,592) 21,240,434 97,736,322 Profit for the financial year - - 1,672,788 1,672,788 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 - Total comprehensive income for the financial year - 7,480,792 6,078,311 13,559,103 Transactions with owners: Issuance of ordinary shares 17 16,917,500 - - 16,917,500 Dividends to the 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 21,472,461 122,366,641 At 1 January 2022 81,176,480 4,318,133 14,045,164 99,539,777 Profit for the financial period - - 12,789,054 12,789,054 Net changes in fair value of equity investments designated at FVTOCI - (8,998,725) - (8,998,725) Total comprehensive income for the financial period - (8,998,725) 12,789,054 3,790,329 Transactions with owners: Dividends to the owners of the Company 32 - - (5,593,784) (5,593,784) At 30 June 2023 81,176,480 (4,680,592) 21,240,434 97,736,322 Statements of Changes in Equity (cont’d) The accompanying notes form an integral part of the financial statements.
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