140 KIMLUN CORPORATION BERHAD • STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 Statements of changes in equity (cont'd) For the financial year ended 31 December 2025 Distributable Non-distributable Equity, Share Treasury Retained Warrant Note total capital shares earnings reserves (Note 29(a)) (Note 29(b)) (Note 30) (Note 31(b)) Company RM RM RM RM RM At 1 January 2025 304,568,992 255,953,399 (23,774) 48,639,367 - Total comprehensive income for the year 41,521,172 - - 41,521,172 - Total transaction with owners 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) - At 31 December 2025 380,578,728 297,509,217 (23,774) 83,093,285 - 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 38 (3,533,627) - - (3,533,627) - At 31 December 2024 304,568,992 255,953,399 (23,774) 48,639,367 - Attributable to owners of the Company Non-distributable The accompanying accounting policies and explanatory notes form an integral part of the financial statements. - 20 -
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