Attributable to owners of the Company Note Share capital Treasury shares Share option reserve Foreign currency translation reserve Merger reserve Fair value reserve Other reserve(1) Retained earnings Noncontrolling interests Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 2025 Group Balance at 1 October 2024 25,048 (3,303) 2,041 3,451 (4,794) 28,102 1,125 (1,169) – 50,501 Profit for the financial year – – – – – – – 10,154 – 10,154 Other comprehensive income/(loss) Exchange differences on translating foreign operations – – – (307) – – – – – (307) Fair value loss on financial assets at FVTOCI 16 – – – – – (120) – – – (120) Disposal of investment in an associate – – – – – (32,542) – 32,542 – – – – – (307) – (32,662) – 32,542 – (427) Total comprehensive income for the financial year – – – (307) – (32,662) – 42,696 – 9,727 Balance at 30 September 2025 25,048 (3,303) 2,041 3,144 (4,794) (4,560) 1,125 41,527 – 60,228 (1) This relates to the share of associate’s and joint venture’s hedging reserve and transactions between owners of an associate and joint venture. The accompanying notes form an integral part of and should be read in conjunction with these financial statements. ANNUAL REPORT 2025 KEONG HONG HOLDINGS LIMITED 61 STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
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