No. It is called upon suspend, meaning that koreader assumes to gain back control at exactly the point where it handed it off to the suspend script. All files are open, changes unwritten at that point. This is not the way to implement a quit & poweroff.
You would have to implement it properly, within koreader. It isn't hard to do, but the use case does not look very common. Maybe it's sufficient to have the script that calls koreader from KSM do a poweroff when koreader is done?
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