YCP Holdings (Global) Limited

Combined Statement of Changes in Equity

For the financial years ended 31 December 2019 and 2020

| Attributable to owners of the parent |  |
| Capital reserve | Exchange fluctuation reserve | Retained profits | Total equity attributable to owners of the YCP Holdings Limited | Non-controlling interest | Total equity
| US$ | US$ | US$ | US$ | US$ | US$
At 1 January 2019 (restated) | 500,000 | 240,516 | 8,738,169 | 9,478,685 | 18,979 | 9,497,664
Loss for the year | – | – | (1,186,967) | (1,186,967) | (34,783) | (1,221,750)
Other comprehensive income/(loss) for the year: |  |  |  |  |  |
Exchange differences on translation of financial statements | – | 161,718 | – | 161,718 | (315) | 161,403
Share of other comprehensive income of associates | – | 6,704 | – | 6,704 | – | 6,704
Total comprehensive loss for the year | – | 168,422 | (1,186,967) | (1,018,545) | (35,098) | (1,053,643)
Acquisition of a non-controlling interest | – | (1,366) | (13,155) | (14,521) | (18,979) | (33,500)
Capital contribution from non-controlling shareholders | – | – | – | – | 143,770 | 143,770
At 31 December 2019 | 500,000 | 407,572 | 7,538,047 | 8,445,619 | 108,672 | 8,554,291

YCP Holdings (Global) Limited

Combined Statement of Changes in Equity (continued)

For the financial years ended 31 December 2019 and 2020

|  | Attributable to owners of the parent |  |
| Note | Capital reserve | Exchange fluctuation reserve | Retained profits | Share option reserve | Defined benefit reserve | Total equity attributable to owners of YCP Holdings Limited | Non-controlling interest | Total equity
|  | US$ | US$ | US$ | US$ | US$ | US$ | US$ | US$
At 1 January 2020 |  | 500,000 | 407,572 | 7,538,047 | – | – | 8,445,619 | 108,672 | 8,554,291
Profit for the year |  | – | – | 6,339,589 | – | – | 6,339,589 | (39,581) | 6,300,008
Other comprehensive income/(loss) for the year: |  |  |  |  |  |  |  |  |
Exchange differences on translation of financial statements |  | – | (77,208) | – | – | – | (77,208) | 5,091 | (72,117)
Share of other comprehensive income of associates |  | – | 22,197 | – | – | – | 22,197 | – | 22,197
Remeasurement loss on defined benefit liabilities, net of tax | 30 | – | – | – | – | (5,062) | (5,062) | – | (5,062)
Total comprehensive income for the year |  | – | (55,011) | 6,339,589 | – | (5,062) | 6,279,516 | (34,490) | 6,245,026
Repurchase of the Company’s shares | 31b | (30,871) | – | – | – | – | (30,871) | – | (30,871)
Issue of YCP Holdings Limited’s shares | 31c | 275,375 | – | – | – | – | 275,375 | – | 275,375
Equity-settled share option arrangements | 32 | – | – | – | 17,479 | – | 17,479 | – | 17,479
At 31 December 2020 |  | 744,504 | 352,561 | 13,877,636 | 17,479 | (5,062) | 14,987,118 | 74,182 | 15,061,300

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