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FRONTKEN CORPORATION BERHAD
(651020-T)
ANNUAL REPORT
2015
3.
SIGNIFICANT ACCOUNTING POLICIES (CONT’D)
Earnings Per Ordinary Share
Basic earnings per ordinary share is calculated by dividing the consolidated profit or loss attributable to ordinary
shareholders of the Company by the weighted average number of ordinary shares outstanding during the reporting
period, adjusted for own shares held.
Diluted earnings per ordinary share is determined by adjusting the consolidated profit or loss attributable to ordinary
shareholders of the Company and the weighted average number of ordinary shares outstanding, adjusted for the effects
of all dilutive potential ordinary shares.
4.
OPERATING SEGMENTS
The Group has one reportable segment as the Group is principally engaged in one business segment which is the
provision of engineering services.
The Group Chief Executive Officer (the chief operating decision maker) review internal management report at least on a
quarterly basis.
Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be
allocated on a reasonable basis. Unallocated items mainly comprise corporate assets and expenses.
Segment capital expenditure is the total cost incurred during the period to acquire segment assets that are expected to
be used for more than one period.
The Group is organised into the following geographical segments:
- Malaysia
- Singapore
- Philippines
- Taiwan
- China
- Indonesia
NOTES TO THE FINANCIAL STATEMENTS
(cont’d)