54 EXCEL FORCE MSC BERHAD Note Attributable to owners of the Company Non- Controlling Interests Total Equity Non-distributable Distributable Share Capital Fair Value Reserve Other Reserve Retained Earnings Total RM RM RM RM RM RM RM Group At 1 January 2022 81,176,480 4,318,133 (80,745) 13,744,903 99,158,771 545,090 99,703,861 Profit for the financial year - - - 12,118,556 12,118,556 (334,287) 11,784,269 Net changes in fair value of equity investments designated at FVTOCI - (8,998,725) - - (8,998,725) - (8,998,725) Total comprehensive income for the financial period - (8,998,725) - 12,118,556 3,119,831 (334,287) 2,785,544 Transactions with owners: Acquisition of equity interest in subsidiary company 8(b) - - - 210,802 210,802 (210,803) (1) Dividends to owners of the Company 32 - - - (5,593,784) (5,593,784) - (5,593,784) - - - (5,382,982) (5,382,982) (210,803) (5,593,785) At 30 June 2023 81,176,480 (4,680,592) (80,745) 20,480,477 96,895,620 - 96,895,620 Statements of Changes in Equity For the Financial Period from 1 January 2022 to 30 June 2023
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