STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2023 <-------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 As at 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/ 1 September 2022 109,138 (1) 705 5,313 115,155 Net profit and total comprehensive income for the financial year - - - 621 621 Transactions with owners of the Company Ordinary shares issued pursuant to ESOS 1,241 - (355) - 886 Share options lapsed under ESOS - - (216) 216 - Dividends paid - - - (2,154) (2,154) Total transactions with owners 1,241 - (571) (1,938) (1,268) As at 31 August 2023 110,379 (1) 134 3,996 114,508 <---------------Note 17---------------> The accompanying notes form an integral part of the financial statements. ANNUAL REPORT 2023 SASBADI HOLDINGS BERHAD 88 Financial Statements (continued)
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