17. SHARE CAPITAL AND RESERVES (continued) (f) Share option reserve (continued) Employees9 share option scheme (<ESOS=) (continued) The fair value of services received in return for share options granted is based on the fair value of share options granted, measured using the Black-Scholes model, with the following inputs: Group 2024 2023 RM RM Fair value of share options and assumptions Fair value of grant date: ESOS 1 - 0.05 ESOS 2 0.04 0.04 Volume-weighted average share price: ESOS 1 - 0.1296 ESOS 2 0.1025 0.1025 Exercise price: ESOS 1 - 0.12 ESOS 2 0.10 0.10 Volatility rate: ESOS 1 - 65.37% ESOS 2 73.24% 73.24% Option life: ESOS 1 - 2 years ESOS 2 2 years 2 years Risk free rate: ESOS 1 - 1.91% ESOS 2 2.65% 2.65% Dividend yield: ESOS 1 - Nil ESOS 2 Nil Nil Share options expense is not recognised in the profit or loss of the Company as it has been re-charged to the subsidiaries benefiting from the services of the employees. The share options expense was immediately recognised in the profit or loss as there were no vesting conditions attached to these share options granted on the grant date. Responsible Corpor-|; bঞ;mv_br Integrity & Honesty Accountable P-u|m;uv_br Excellence & Inno-ঞom Financial Statements (continued) 127
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