Ni Hsin Berhad Annual Report 2018

/-------------------------------------- Attributable to owners of the Company --------------------------------------/ /-------------------------------------------- Non-distributable ----------------------------------------------------/ Distributable Share capital Treasury shares Share premium Fair value reserve Translation reserve Revaluation reserve Share option reserve Other reserve Retained earnings/ (Accumulated losses) Total Non- controlling interests Total equity Group Note RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 At 1 January 2018 53,980 (7,002) - 80 94 17,149 5,034 9,206 1,670 80,211 (93) 80,118 Foreign currency translation differences for foreign operations - - - - (4) - - - - (4) - (4) Reclassification of financial assets from fair value through other comprehensive income to fair value through profit or loss - - - (80) - - - - 80 - - - Revaluation of property – change of tax rate - - - - - (763) - - - (763) - (763) Total other comprehensive expense for the year - - - (80) (4) (763) - - 80 (767) - (767) Profit/(loss) for the year - - - - - - - - 2,167 2,167 (2) 2,165 Total comprehensive (expense)/ income for the year - - - (80) (4) (763) - - 2,247 1,400 (2) 1,398 Contributions by and distributions to owners of the Company Own shares acquired - (922) - - - - - - - (922) - (922) Cancellation of ESOS - - - - - - (5,034) - 5,034 - - - Changes in ownership interests in a subsidiary - - - - - - - - (95) (95) 95 - Warrant exercised 12,143 - - - - - - - - 12,143 - 12,143 Total transactions with owners of the Company 12,143 (922) - - - - (5,034) - 4,939 11,126 95 11,221 At 31 December 2018 66,123 (7,924) - - 90 16,386 - 9,206 8,856 92,737 - 92,737 Note 12.1 Note 12.2 Note 12.3 Note 12.4 Note 12.5 Note 12.6 Note 12.7 Consolidated statement of changes in equity for the year ended 31 December 2018 (continued) Annual Report 2018 45