Yinson Integrated Annual Report 2026

159 INTEGRATED ANNUAL REPORT 2026 Attributable to owners of the Company Share capital Treasury shares Sharebased option reserve Share grant reserve Warrants reserve Retained earnings Total Perpetual securities Total equity RM million RM million RM million RM million RM million RM million RM million RM million RM million Company (Note 28) (Note 29) (Note 31(c)) (Note 31(d)) (Note 31(f)) (Note 32) (Note 47) 2026 At 1 February 2025 2,414 (452) 1 14 110 445 2,532 997 3,529 Total comprehensive income - - - - - 499 499 - 499 Transaction with owners Dividends to owners of the Company (Note 16) 8 - - - - (144) (136) - (136) Distribution to holders of perpetual securities - - - - - (50) (50) - (50) Exercise of ESS 11 - (2) - - - 9 - 9 Lapse of ESS - - 1 - - (1) - - - Exercise of warrants 339 - - - (40) - 299 - 299 Effect of lieu of cancellation of LTIP - - - - - - - - - Effect of 2023, 2024 and 2025 Restricted Share Unit Award (“RSU”) - - - 11 - - 11 - 11 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) (125) (122) - (122) At 31 January 2026 2,772 (696) - 14 - 819 2,909 997 3,906 2025 At 1 February 2024 2,241 (369) 1 15 110 587 2,585 358 2,943 Total comprehensive income - - - - - 192 192 - 192 Transaction with owners Dividends to owners of the Company (Note 16) 51 - - - - (118) (67) - (67) Distribution to holders of perpetual securities - - - - - (71) (71) - (71) Issue of perpetual securities - - - - - - - 639 639 Proceeds from private placement, net of transaction costs 281 - - - - - 281 - 281 Exercise of ESS 2 - - - - - 2 - 2 Cancellation of treasury shares (164) 309 - - - (145) - - - Exercise of warrants 3 - - - - - 3 - 3 Effect of 2023 and 2024 Restricted Share Unit Award - - - 5 - - 5 - 5 Purchase of treasury shares - (392) - - - - (392) - (392) Cash settlement in lieu of cancellation of LTIP - - - (6) - - (6) - (6) Total transactions with owners 173 (83) - (1) - (334) (245) 639 394 At 31 January 2025 2,414 (452) 1 14 110 445 2,532 997 3,529 The notes on pages 165 to 298 are an integral part of these financial statements. ACCOUNTABILITY | STATEMENTS OF CHANGES IN EQUITY

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