Sasbadi Annual Report 2018

ANNUAL REPORT 2018 FINANCIAL STATEMENTS 117 21. Earnings per ordinary share The calculation of basic earnings per ordinary share at 31 August 2018 was based on the profit attributable to ordinary shareholders and a weighted average number of ordinary shares outstanding, calculated as follows: 2018 2017 Group Profit attributable to ordinary shareholders (RM’000) 2,041 8,044 Weighted average number of ordinary shares at 31 August (’000) 419,099 419,099 Basic earnings per ordinary shares (sen) 0.49 1.92 Diluted earnings per ordinary share is not presented as the Group has no shares or other instruments with potential dilutive effects as at 31 August 2018 (2017: None). 22. Operating segments Segmental information was previously presented by the Group in accordance with the Group's entities. However, beginning this current financial year, the Group has changed the presentation of the segmental information in accordance with the Group’s operations and products, to provide for better monitoring and management, and clearer performance reporting. The Group has restated the corresponding items of segmental information for the previous financial year. For each operation and product, the Group’s Managing Director (“GMD”), who is the chief operating decision maker, reviews internal management reports regularly. 3HUIRUPDQFH LV PHDVXUHG EDVHG RQ VHJPHQW SUR¿W EHIRUH WD[ LQWHUHVW GHSUHFLDWLRQ and amortisation, as included in the internal management reports that are reviewed by WKH *0' 6HJPHQW SUR¿W LV XVHG WR PHD sure performance as management believes that such information is the most relevant in evaluating the results of certain segments relative to other entities that operate within these industries. Segment assets The total of segment assets are measured based on all assets (including goodwill) of a segment, as included in the internal management reports that are reviewed by the GMD. Segment total assets are used to measure the return on assets of each segment. Segment liabilities Segment liabilities information is neither included in the internal management reports nor provided regularly to the GMD. Hence, no disclosure is made on segment liabilities. Segment capital expenditure Segment capital expenditure is the total cost incurred during the financial year to acquire property, plant and equipment, and intangible assets other than goodwill.