AwanBiru Technology Berhad - Annual Report 2021

Statements of Changes in Equity For The Financial Year Ended 30 June 2021 (Cont’d) 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 1.7.2020 - As previously reported 133,803 (3,366) – – – (24,327) 106,110 12,822 118,932 - Prior year adjustments 55 – – – – – (663) (663) – (663) - As restated 133,803 (3,366) – – – (24,990) 105,447 12,822 118,269 Profit after taxation/ Total comprehensive income for the financial year – – – – – 9,985 9,985 (636) 9,349 Contributions by and distributions to owners of the Company: - Issuance of ordinary shares 42,869 – – 19,812 – – 62,681 – 62,681 - Share options to employees – – – – 919 – 919 – 919 - Capital reduction in a subsidiary – – – – – – – (319) (319) Total transactions with owners 42,869 – – 19,812 919 – 63,600 (319) 63,281 Balance at 30.6.2021 176,672 (3,366) – 19,812 919 (15,005) 179,032 11,867 190,899 The annexed notes form an integral part of these financial statements. Awantec | Financial Review Annual Report 2021 142