Kimlun Corporation Berhad Annual Report 2024

Statements of changes in equity (cont'd) For the financial year ended 31 December 2024 Distributable Non-distributable Equity, Share Treasury Retained Warrant Note total capital shares earnings reserves (Note 28(a)) (Note 28(b)) (Note 29) (Note 30(b)) Company RM RM RM RM RM At 1 January 2024 306,491,844 255,944,359 (23,774) 16,377,591 34,193,668 Total comprehensive income for the year 1,604,055 - - 1,604,055 - Total transaction with owners Conversion of warrants 6,720 9,040 - - (2,320) Expiry of warrants - - - 34,191,348 (34,191,348) Dividends on ordinary shares 37 (3,533,627) - - (3,533,627) - At 31 December 2024 304,568,992 255,953,399 (23,774) 48,639,367 - At 1 January 2023 318,255,741 255,944,359 (23,774) 28,141,488 34,193,668 Total comprehensive loss for the year (8,230,310) - - (8,230,310) - Transaction with owners Dividends on ordinary shares 37 (3,533,587) - - (3,533,587) - At 31 December 2023 306,491,844 255,944,359 (23,774) 16,377,591 34,193,668 Attributable to owners of the Company Non-distributable The accompanying accounting policies and explanatory notes form an integral part of the financial statements. - 21 - STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024 113 ANNUAL REPORT 2024

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