Yinson Integrated Annual Report 2026

157 INTEGRATED ANNUAL REPORT 2026 Group Attributable to owners of the Company Share capital Treasury shares Foreign currency translation reserve Cash flow hedge reserve Sharebased option reserve Share grant reserve Put option reserve Warrants reserve Retained earnings Total Redeemable convertible preference shares Perpetual securities Noncontrolling interests Total equity RM million RM million RM million RM million RM million RM million RM million RM million RM million RM million RM million RM million RM million RM million (Note 28) (Note 29) (Note 31(a)) (Note 31(b)) (Note 31(c)) (Note 31(d)) (Note 31(e)) (Note 31(f)) (Note 32) (Note 48) (Note 47) 2026 At 1 February 2025 2,414 (452) (51) 280 1 14 - 110 3,326 5,642 - 1,941 281 7,864 Profit for the financial year - - - - - - - - 683 683 - - 70 753 Other comprehensive loss - - (944) (177) - - - - - (1,121) - - (52) (1,173) Total comprehensive (loss)/income - - (944) (177) - - - - 683 (438) - - 18 (420) Transaction with owners Distribution to holders of perpetual securities - - - - - - - - (100) (100) - - - (100) Issuance of redeemable convertible preference shares (“RCPS”), net of transaction costs - - - - - - - - - - 2,059 - - 2,059 Exercise of ESS 11 - - - (2) - - - - 9 - - - 9 Lapse of ESS - - - - 1 - - - (1) - - - - - Effect of 2023, 2024 and 2025 Restricted Share Unit Award (“RSU”) - - - - - 11 - - - 11 - - - 11 Dividends to owners of the Company (Note 16) 8 - - - - - - - (144) (136) - - - (136) Cash dividends to noncontrolling interests - - - - - - - - - - - - (40) (40) Distributions to RCPS holders - - - - - - - - (82) (82) 38 - - (44) Exercise of warrants 339 - - - - - - (40) - 299 - - - 299 Purchase of treasury shares - (244) - - - - - - - (244) - - - (244) Cash settlement in lieu of cancellation of LTIP - - - - - (6) - - - (6) - - - (6) Cash settlement of RSU - - - - - (5) - - - (5) - - - (5) Lapse of warrants - - - - - - - (70) 70 - - - - - Total transactions with owners 358 (244) - - (1) - - (110) (257) (254) 2,097 - (40) 1,803 At 31 January 2026 2,772 (696) (995) 103 - 14 - - 3,752 4,950 2,097 1,941 259 9,247 ACCOUNTABILITY | STATEMENTS OF CHANGES IN EQUITY STATEMENTS OF CHANGES IN EQUITY As at 31 January 2026 The notes on pages 165 to 298 are an integral part of these financial statements.

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