Sasbadi Annual Report 2020

SASBADI HOLDINGS BERHAD 120 FINANCIAL STATEMENTS (continued) 24. Earnings per ordinary share (“EPS”) The calculation of basic EPS was based on the (loss)/profit attributable to ordinary shareholders and a weighted average number of ordinary shares outstanding, calculated as follows: 2020 2019 Group (Loss)/Profit attributable to ordinary shareholders (RM’000) (8,952) 3,264 Weighted average number of ordinary shares at 31 August (’000) 419,099 419,099 Basic earnings per ordinary shares (sen) (2.14) 0.78 Diluted EPS is equivalent to the basic EPS as the share option had an anti-dilutive effect on the basic EPS and the Group has no other instruments with potential dilutive effects as at 31 August 2020. Diluted EPS is not presented for the previous financial year as the Group had no shares or instruments with potential dilutive effects as at 31 August 2019. 25. Operating segments Segmental information is presented in accordance with the Group’s operations and products. For each operation and product, the Group’s Managing Director (“GMD”), who is the chief operating decision maker, reviews internal management reports regularly. Performance is measured based on segment profit before tax, interest, depreciation and amortisation, as included in the internal management reports that are reviewed by the GMD. Segment profit is used to measure 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.