2025 UEM Edgenta Annual Report

UEM EDGENTA BERHAD Integrated Annual Report 2025 340 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 29. SHARE CAPITAL Number of ordinary shares Amount 2025 ‘000 2024 ‘000 2025 RM’000 2024 RM’000 Issued and fully paid up, at no par value At 1 January/31 December 831,624 831,624 268,074 268,074 The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. All ordinary shares rank equally with regard to the Company’s residual assets. 30. CAPITAL AND OTHER MERGER RESERVE The acquisitions of Opus Group Berhad and Edgenta PROPEL Berhad in prior years, which was accounted for using the pooling of interest method, gave rise to the following: (a) Capital reserve This reserve represents the excess of issue price of the Company’s shares over the par value in accordance with Section 60(4) (a) of the Companies Act, 1965. This reserve had been partially set off against the merger deficit reserve in prior years for the purpose of presentation in the financial statements of the Group. (b) Other merger reserve This reserve represents the excess of fair value of the Company’s shares at the acquisition date over the issue price. This reserve had been fully set off against the merger deficit reserve for the purpose of presentation in the financial statements of the Group. 31. OTHER RESERVES Statutory reserve RM’000 (Note a) Foreign currency translation reserve RM’000 (Note b) Other reserve RM’000 (Note c) Total RM’000 Group At 1 January 2024 294 54,150 9,163 63,607 Foreign currency translation (47,634) - (47,634) At 31 December 2024 294 6,516 9,163 15,973 Foreign currency translation - (37,225) - (37,225) At 31 December 2025 294 (30,709) 9,163 (21,252)

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