29. (LOSS)/EARNINGS PER ORDINARY SHARE Basic (loss)/earnings per ordinary share The calculation of basic (loss)/earnings per ordinary share at 31 December 2023 was based on the (loss)/profit attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding calculated as follows: Group 1.7.2022 to 31.12.2023 1.7.2021 to 30.6.2022 (Loss)/Profit for the period/year attributable to owners of the Company (RM’000) (119,947) 549,587 Weighted average number of ordinary shares (in ’000): At 1 July 3,156,254 2,724,685 Effect of new ordinary shares issued 77 382,185 At 31 December/30 June 3,156,331 3,106,870 Basic (loss)/earnings per ordinary share (sen) (3.80) 17.68 Diluted (loss)/earnings per ordinary share Group 1.7.2022 to 31.12.2023 1.7.2021 to 30.6.2022 (Loss)/Profit for the period/year attributable to owners of the Company for diluted (loss)/earnings per ordinary share computation (RM’000) (119,947) 549,587 Weighted average number of ordinary shares for basic (loss)/earnings per ordinary share (in ’000) 3,156,331 3,106,870 Shares deemed to be issued for no consideration: – exercise of share options* – 3,119 Weighted average number of ordinary shares for diluted (loss)/earnings per ordinary share computation 3,156,331 3,109,989 Diluted (loss)/earnings per ordinary share (sen) (3.80) 17.67 * The potential conversion of ESOS are anti–dilutive as their exercise prices are higher than the average market price of the Company’s ordinary shares during the current financial period. Accordingly, the exercise of ESOS has been ignored in the calculation of dilutive (loss)/earnings per share. Integrated Report 2023 269
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