Notes To The Financial Statements (Cont’d) 31 March 2026 SECTION 05 : FINANCIAL STATEMENTS & OTHERS 144 Registration No: 66 199201005296 (236800 - T) 13. TREASURY SHARES The shareholders of the Company, by way of an ordinary resolution passed at the annual general meeting held on 19 September 2007, approved the Company’s plan to repurchase up to 10% of the issued and paid-up share capital of the Company (“Share Buy Back”). The shares of the Company repurchased were held as treasury shares in accordance with Section 127(6) of the Companies Act 2016 in Malaysia. As at 31 March 2026, the Group held 1,289,400 (2025: 1,289,400) of the Company’s treasury shares at a total cost of RM1,199,000 (2025: RM1,199,000). 14. NON-DISTRIBUTABLE RESERVES Group Company 2026 2025 2026 2025 Note RM’000 RM’000 RM’000 RM’000 Exchange translation reserve (a) (2,714) 2,034 - - Share options reserve (b) 309 327 309 327 (2,405) 2,361 309 327 (a) Exchange translation reserve The exchange translation reserve is used to record foreign currency exchange differences arising from the translation of the financial statements of foreign operations whose functional currencies are different from that of the presentation currency of the Group. It is also used to record the exchange differences arising from monetary items which form part of the Group’s net investment in foreign operations, where the monetary item is denominated in either the functional currency of the reporting entity or the foreign operation. (b) Share options reserve The share options reserve represents the effect of equity-settled share options granted to employees. This reserve is made up of the cumulative value of services received from employees for the issue of share options. When options are exercised, the amount from the share options reserve is transferred to share capital. When the share options expire, the amount from the share options reserve is transferred to retained earnings.
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