Sasbadi Annual Report 2022

FINANCIAL STATEMENTS (continued) 76 STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2022 <-------Non-distributable-------> Distributable Share Share Treasury options Retained Total capital shares reserve earnings equity Company RM’000 RM’000 RM’000 RM’000 RM’000 At 1 September 2020 108,210 (1) 400 711 109,320 Net loss and total comprehensive loss for the financial year - - - (939) (939) Transactions with owners of the Company Ordinary shares issued pursuant to ESOS 863 - (254) - 609 Expiry of share options under ESOS - - (400) 400 - Share-based payment transactions - - 500 - 500 Total transactions with owners 863 - (154) 400 1,109 As at 31 August 2021/ 1 September 2021 109,073 (1) 246 172 109,490 Net profit and total comprehensive income for the financial year - - - 5,139 5,139 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) 705 5,313 115,155 <---------------Note 17---------------> The accompanying notes form an integral part of the financial statements. 76 SASBADI HOLDINGS BERHAD

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