GHL System Berhad Annual Report 2023

NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2023 CONT’D 9. TAXATION (Cont’d) (d) Tax on each component of other comprehensive income is as follows: Group Before tax Tax effect After tax RM RM RM 2023 Foreign currency translations 4,553,140 - 4,553,140 Remeasurement of defined benefit liability (Note 27(d)) (296,081) 82,257 (213,824) 4,257,059 82,257 4,339,316 2022 Foreign currency translations 1,669,664 - 1,669,664 Remeasurement of defined benefit liability (Note 27(d)) 1,433,757 (353,365) 1,080,392 3,103,421 (353,365) 2,750,056 10. EARNINGS PER SHARE (a) Basic Basic earnings per ordinary share for the financial year is calculated by dividing the profit for the financial year attributable to equity holders of the parent by the weighted average number of ordinary shares outstanding (excluding treasury shares and ESS shares) during the financial year. Group 2023 2022 Profit for the financial year attributable to equity holders of the parent (RM) 28,807,679 28,305,071 Weighted average number of ordinary shares in issue 1,141,499,842 1,141,499,842 Basic earnings per ordinary share (sen) 2.52 2.48 (b) Diluted The diluted loss per ordinary share for the current and previous financial years is equal to the basic loss per ordinary share for the respective financial year as there are no dilutive potential ordinary shares as at 31 December 2023 and 31 December 2022. 100 GHL SYSTEMS BERHAD 199401007361 (293040-D)

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