EXCEL FORCE MSC BERHAD 51 The accompanying notes form an integral part of the financial statements. Group Company 30.6.2023 31.12.2021 1.1.2021 30.6.2023 31.12.2021 1.1.2021 Note RM RM RM RM RM RM (Restated) (Restated) (Restated) (Restated) EQUITY Share capital 17 81,176,480 81,176,480 89,303,150 81,176,480 81,176,480 89,303,150 Reserves 18 15,719,140 17,982,291 29,009,942 16,559,842 18,363,297 28,482,520 Treasury shares 19 - - (27,560,666) - - (27,560,666) Equity attributable to owners of the Company 96,895,620 99,158,771 90,752,426 97,736,322 99,539,777 90,225,004 Non-controlling interests - 545,090 - - - - Total equity 96,895,620 99,703,861 90,752,426 97,736,322 99,539,777 90,225,004 LIABILITIES Non-current liabilities Lease liabilities 20 104,268 327,067 672,117 104,268 327,067 672,117 Deferred tax liabilities 21 2,362,392 1,966,188 2,107,064 2,281,411 1,890,150 2,107,064 2,466,660 2,293,255 2,779,181 2,385,679 2,217,217 2,779,181 Current liabilities Trade payables 22 352,851 369,234 281,762 322,386 278,270 255,702 Other payables 23 3,260,835 4,671,943 5,381,988 3,176,463 4,543,661 5,247,666 Contract liabilities 24 3,641,999 2,574,966 1,625,834 2,808,748 1,816,228 824,018 Lease liabilities 20 527,943 345,050 333,200 527,943 345,050 333,200 Tax payable - 341,741 1,235,211 - 341,741 1,235,005 7,783,628 8,302,934 8,857,995 6,835,540 7,324,950 7,895,591 Total liabilities 10,250,288 10,596,189 11,637,176 9,221,219 9,542,167 10,674,772 Total equity and liabilities 107,145,908 110,300,050 102,389,602 106,957,541 109,081,944 100,899,776 Statements of Financial Position (Cont’d)
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