Dagang NeXchange Berhad Annual Report 2025

STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 Nondistributable Distributable Share Share option Accumulated Total capital reserve losses equity Company RM’000 RM’000 RM’000 RM’000 At 1 January 2024 1,017,403 22,330 (185,904) 853,829 Loss for the year - - (65,153) (65,153) Total comprehensive loss for the year - - (65,153) (65,153) Contributions by and distributions to owners of the Company Issuance of shares - Effect of issuance of Private Placements 113,046 - - 113,046 Share options forfeited - (5,792) 5,792 - Share options expenses - 2,037 - 2,037 Total transactions with owners of the Company 113,046 (3,755) 5,792 115,083 At 31 December 2024/1 January 2025 1,130,449 18,575 (245,265) 903,759 Profit for the year - - 18,516 18,516 Total comprehensive income for the year - - 18,516 18,516 Contributions by and distributions to owners of the Company Issuance of shares - Effect of conversion of Warrants 821 - - 821 Share options forfeited - (2,108) 2,108 - Share options expenses - 3,675 - 3,675 Total transactions with owners of the Company 821 1,567 2,108 4,496 At 31 December 2025 1,131,270 20,142 (224,641) 926,771 Note 18 Note 18 The notes on pages 143 to 225 are an integral part of these financial statements. 139 OPERATIONAL REVIEW SUSTAINABILITY STATEMENT GOVERNANCE FINANCIAL STATEMENTS SHAREHOLDERS’ INFORMATION INTELLIGENCE POWERING

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