Yinson Annual Report 2023

183 ACCOUNTABILITY (FINANCIAL STATEMENTS) STATEMENTS OF CHANGES IN EQUITY (CONT’D) For the financial year ended 31 January 2023 Company Attributable to owners of the Company Share capital RM million (Note 27) Treasury shares RM million (Note 28) Sharebased option reserve RM million (Note 30 (c)) Share grant reserve RM million (Note 30 (d)) Warrants reserve RM million (Note 30 (f)) Retained earnings RM million (Note 31) Total RM million Perpetual securities RM million Total equity RM million 2023 At 1 February 2022 1,134 (178) 10 26 - 621 1,613 - 1,613 Total comprehensive income - - - - - 137 137 - 137 Transactions with owners Cash dividends (Note 15) - - - - - (87) (87) - (87) Paid and accrued perpetual securities distribution by subsidiaries - - - - - (6) (6) - (6) Issue of perpetual securities - - - - - - - 358 358 Exercise of ESS 16 - (3) - - - 13 - 13 Issuance of ESS - - 2 - - - 2 - 2 ESS lapsed - - (1) - - 1 - - - Effect of Long-term Incentive Plan - - - (10) - - (10) - (10) Purchase of treasury shares - (191) - - - - (191) - (191) Rights issue, net of transaction costs 1,070 - - - 110 - 1,180 - 1,180 Total transactions with owners 1,086 (191) (2) (10) 110 (92) 901 358 1,259 At 31 January 2023 2,220 (369) 8 16 110 666 2,651 358 3,009 2022 At 1 February 2021 1,126 (174) 8 8 - 663 1,631 - 1,631 Total comprehensive income - - - - - 21 21 - 21 Transactions with owners Cash dividends (Note 15) - - - - - (64) (64) - (64) Exercise of ESS 8 - (1) - - - 7 - 7 Issuance of ESS - - 4 - - - 4 - 4 ESS lapsed - - (1) - - 1 - - - Effect of Long-term Incentive Plan - - - 18 - - 18 - 18 Purchase of treasury shares - (4) - - - - (4) - (4) Total transactions with owners 8 (4) 2 18 - (63) (39) - (39) At 31 January 2022 1,134 (178) 10 26 - 621 1,613 - 1,613 The notes on pages 189 to 319 are an integral part of these financial statements.

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