AwanBiru Technology Berhad - Annual Report 2021

Statements of Changes in Equity For The Financial Year Ended 30 June 2021 Non-Distributable Distributable Employee Retained Attributable Fair Share Profits/ to Owners Non- Share Treasury Value Warrant Option (Accumulated of the controlling Total Capital Shares Reserve Reserve Reserve Losses) Company Interests Equity Note RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 The Group Balance at 1.7.2019: - As previously reported 119,700 (3,366) (7,630) – – 1,168 109,872 12,545 122,417 - Prior year adjustments 55 – – – – – 470 470 – 470 - As restated 119,700 (3,366) (7,630) – – 1,638 110,342 12,545 122,887 Loss after taxation for the financial year: - As previously reported – – – – – (17,171) (17,171) 277 (16,894) - Prior year adjustments 55 – – – – – (1,133) (1,133) – (1,133) - As restated – – – – – (18,304) (18,304) 277 (18,027) Other comprehensive expenses for the financial year: - Fair value changes of equity instruments – – (694) – – – (694) – (694) Total comprehensive expenses for the financial year – – (694) – – (18,304) (18,998) 277 (18,721) Balance carried forward 119,700 (3,366) (8,324) – – (16,666) 91,344 12,822 104,166 Distributions to the owners of the Company: - Issuance of ordinary shares 19 14,103 – – – – – 14,103 – 14,103 Disposal of other investment 21 – – 8,324 – – (8,324) – – – Balance at 30.6.2020 133,803 (3,366) – – – (24,990) 105,447 12,822 118,269 The annexed notes form an integral part of these financial statements. Financial Review | Awantec Annual Report 2021 141