138 KIMLUN CORPORATION BERHAD • STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 Statements of changes in equity For the financial year ended 31 December 2025 Distributable Non-distributable Foreign currency NonNote Equity, Share Treasury Retained translation controlling total capital shares earnings reserve interests (Note 29(a)) (Note 29(b)) (Note 30) (Note 31(a)) Group RM RM RM RM RM RM At 1 January 2025 787,913,737 255,953,399 (23,774) 506,348,405 (676,468) 26,312,175 Profit net of tax 106,831,658 - - 104,496,402 - 2,335,256 Foreign currency translation (27,792) - - - (27,792) - Total comprehensive income/(loss) for the year 106,803,866 - - 104,496,402 (27,792) 2,335,256 Transactions with owners Disposal of partial interest in a subsidiary 15 13,333,125 - - 11,298,270 - 2,034,855 Acquisition of non-controlling interest 15 (45,000) - - (12,419) - (32,581) Acquisition of a subsidiary 1,000,000 - - - - 1,000,000 Issuance of ordinary shares 29 42,050,078 42,050,078 - - - - Share issuance expenses (494,260) (494,260) - - - - Dividends on ordinary shares 38 (7,067,254) - - (7,067,254) - - Total transactions with owners 48,776,689 41,555,818 - 4,218,597 - 3,002,274 At 31 December 2025 943,494,292 297,509,217 (23,774) 615,063,404 (704,260) 31,649,705 Attributable to owners of the Company The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Non-distributable - 18 -
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