Sasbadi Annual Report 2022

FINANCIAL STATEMENTS (continued) 75 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2022 (continued) <------------------------------Attributable to owners of the Company------------------------------> <-------------------------------------Non-distributable-------------------------------------> Distributable Share Treasury Merger Fair value Revaluation Share options Retained Total capital shares deficit reserve reserve reserve earnings equity Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 As at 1 September 2021 109,073 (1) (50,500) (56) 18,356 246 60,770 137,888 Net profit for the financial year - - - - - - 841 841 Other comprehensive loss, net of tax - - - (5) - - - (5) Total comprehensive (loss)/income for the financial year - - - (5) - - 841 836 Transfer on disposal of other investment - - - (3) - - 3 - Transactions with owners of the Company Ordinary shares issued pursuant to ESOS 65 - - - - (19) - 46 Share options lapsed under ESOS - - - - - (2) 2 - Share-based payment transactions - - - - - 480 - 480 Total transactions with owners 65 - - - - 459 2 526 As at 31 August 2022 109,138 (1) (50,500) (64) 18,356 705 61,616 139,250 <----------------------------------------------Note 17 -------------------------------------------> The accompanying notes form an integral part of the financial statements. 75 ANNUAL REPORT 2022

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