56 EXCEL FORCE MSC BERHAD Note Non-distributable Distributable Total Equity Share Capital Treasury Shares Fair Value Reserve Retained Earnings RM RM RM RM RM Company At 1 January 2022 81,176,480 - 4,318,133 14,045,164 99,539,777 Profit for the financial period - - - 12,789,054 12,789,054 Net changes in fair value of equity investments designated at FVTOCI - - (8,998,725) - (8,998,725) Total comprehensive income for the financial period - - (8,998,725) 12,789,054 3,790,329 Transactions with owners: Dividends to the owners of the Company 32 - - - (5,593,784) (5,593,784) At 30 June 2023 81,176,480 - (4,680,592) 21,240,434 97,736,322 At 1 January 2021 - As previously reported 89,303,150 (27,560,666) (688,440) 31,278,024 92,332,068 - Prior year adjustments 38 - - - (2,107,064) (2,107,064) At 1 January 2021, as restated 89,303,150 (27,560,666) (688,440) 29,170,960 90,225,004 Profit for the financial year - - - 12,683,969 12,683,969 Net changes in fair value of equity investments designated at FVTOCI - - 5,021,480 - 5,021,480 Transfer upon the disposal of equity investment designated at FVTOCI - - (14,907) 14,907 - Total comprehensive income for the financial year - - 5,006,573 12,698,876 17,705,449 Transactions with owners: Cancellation of treasury shares 19 (8,126,670) 27,560,666 - (19,433,996) - Dividends to the owners of the Company 32 - - - (8,390,676) (8,390,676) (8,126,670) 27,560,666 - (27,824,672) (8,390,676) At 31 December 2021 81,176,480 - 4,318,133 14,045,164 99,539,777 The accompanying notes form an integral part of the financial statements. Statements of Changes in Equity (Cont’d)
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