24. EARNINGS PER ORDINARY SHARE (<EPS=) The calculation of basic EPS was based on the profit attributable to ordinary shareholders and a weighted average number of ordinary shares outstanding, calculated as follows: Group 2024 2023 Profit attributable to ordinary shareholders (RM9000) 2,207 10,168 Weighted average number of ordinary shares (8000) 435,076 427,831 Basic earnings per ordinary share (sen) 0.51 2.38 Diluted earnings per ordinary share is calculated by dividing profit attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding, adjusted for the effects of dilutive potential ordinary shares. The effects of dilutive potential ordinary shares have been arrived at based on the assumption that ESOS are exercised and the ordinary shares to be issued are based on the assumed proceeds on the difference between average share price for the financial year and exercise price. Group 2024 2023 Profit attributable to ordinary shareholders (RM9000) 2,207 10,168 Weighted average number of ordinary shares (8000) 435,076 427,831 Effect of dilution due to ESOS (8000) - 1,147 Adjusted weighted average number of ordinary shares (8000) 435,076 428,978 Diluted earnings per ordinary share (sen) 0.51 2.37 Diluted earnings per ordinary share for the current financial year was equivalent to the basic earnings per ordinary share as the Group no longer had any other instruments with potential dilutive effects upon expiry of the Group9s ESOS on 9 March 2024. 25. DIVIDENDS On 30 October 2023, the Board of Directors declared and approved the payment of a second interim single-tier dividend of RM0.0025 per ordinary share in respect of the financial year ended 31 August 2023. The second interim dividend was paid on 3 January 2024 to shareholders registered in the Record of Depositors as at 15 December 2023 which amounts to RM1,084,259.21. The dividend was accounted for as an appropriation of retained earnings for the financial year ended 31 August 2024. On 24 April 2024, the Board of Directors declared and approved the payment of an interim single tier dividend of RM0.005 per ordinary share in respect of the financial year ended 31 August 2024. The interim dividend was paid on 24 May 2024 to shareholders registered in the Record of Depositors as at 13 May 2024 which amounts to RM2,180,667.64. On 28 October 2024, the Board of Directors declared and approved the payment of a second interim single-tier dividend of RM0.0025 per ordinary share in respect of the financial year ended 31 August 2024. This second interim dividend is to be paid on 18 December 2024 to shareholders registered in the Record of Depositors as at 26 November 2024. The dividend will be accounted for as an appropriation of retained earnings in the financial year ending 31 August 2025. Responsible Corpor-|; bঞ;mv_br Integrity & Honesty Accountable P-u|m;uv_br Excellence & Inno-ঞom Financial Statements (continued) 135
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