138 KEYFIELD INTERNATIONAL BERHAD 202001038989 (1395310-M) STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024 (cont’d) Non- distributable Distributable Employee Share Share Option Retained Total Capital Reserve Profits Equity Note RM’000 RM’000 RM’000 RM’000 The Company At 1.1.2023 125,260 - 29,617 154,877 Profit after taxation/Total comprehensive income for the financial year - - 33,345 33,345 Distributions by owners: - dividend 28 - - (5,010) (5,010) Balance at 31.12.2023/1.1.2024 125,260 - 57,952 183,212 Profit after taxation/Total comprehensive income for the financial year - - 34,303 34,303 Issuance of shares 15 269,064 - - 269,064 Issuance expenses 15 (6,008) - - (6,008) Share options to employees 16 - 8,657 - 8,657 Employees’ share options exercised 15 4,852 (2,020) - 2,832 Dividends 28 - - (79,242) (79,242) Total contributions by and distributions to owners 267,908 6,637 (79,242) 195,303 Balance at 31.12.2024 393,168 6,637 13,013 412,818 The annexed notes form an integral part of these financial statements.
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