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 Equity attributable to owners of the Company Non- controlling interests Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 2023 Group Balance at 1 October 2022, as previously reported 25,048 (3,303) 2,041 (1,379) (4,794) (25,289) 1,125 117,578 111,027 (1,755) 109,272 Prior year restatements 40 – – – – – 54,130 – (64,931) (10,801) – (10,801) Balance at 1 October 2022, as restated 25,048 (3,303) 2,041 (1,379) (4,794) 28,841 1,125 52,647 100,226 (1,755) 98,471 Loss for the financial year: – As previously reported – – – – – – – (49,488) (49,488) (1,316) (50,804) – Prior year restatements 40 – – – – – – – (412) (412) – (412) – As restated – – – – – – – (49,900) (49,900) (1,316) (51,216) Other comprehensive income Exchange differences on translating foreign operations – – – 1,582 – – – – 1,582 – 1,582 Share of other comprehensive loss of an associate – – – – – (709) – – (709) – (709) Fair value gain/(loss) on financial assets at FVTOCI: – As previously reported – – – – – 1,290 – – 1,290 – 1,290 – Prior year restatements – – – – – (1,230) – – (1,230) – (1,230) – As restated 17 – – – – – 60 – – 60 – 60 Total comprehensive income/(loss) for the financial year – – – 1,582 – (649) – (49,900) (48,967) (1,316) (50,283) Transactions with owners, recognised directly in equity Liquidation of subsidiary – – – – – – – – – 3,071 3,071 Balance as at 30 September 2023 restated 25,048 (3,303) 2,041 203 (4,794) 28,192 1,125 2,747 51,259 – 51,259 (1) This relates to the share of associate’s and joint venture’s hedging reserve and transactions between owners of an associate. The accompanying notes form an integral part of and should be read in conjunction with these financial statements. 62 KEONG HONG HOLDINGS LIMITED STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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