297 SECTION 6 FINANCIAL STATEMENTS INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 32 EARNINGS PER SHARE ATTRIBUTABLE TO OWNERS OF THE COMPANY The basic earnings per share for the financial year was calculated by dividing the Group’s profit attributable to owners of the Company for the financial year of RM160,540,000 (2024: RM153,045,000) by the weighted average number of ordinary shares in issue, after adjusting for the effects of treasury shares during the financial year. Weighted average number of shares Group 2025 ’000 2024 ’000 Issued ordinary shares at 1 January 774,888 774,888 Effect of treasury shares (577) (577) Weighted average number of ordinary shares in issue 774,311 774,311 Basic/Diluted earnings per ordinary share (sen) 20.73 19.77 The effects of loss from discontinued operation have no significant impact to the basic/diluted earnings per ordinary share attributable to the owners of the Company. There are no potential ordinary shares issued by the Company, thus there is no dilution in earnings per share. 33 DIVIDENDS Group and Company 2025 ’000 2024 ’000 In respect of financial year ended 31 December 2025: 1st interim single-tier cash dividend of 3.00 sen per share paid on 8 October 2025 23,229 - In respect of financial year ended 31 December 2024: Interim single-tier cash dividend of 2.00 sen per share paid on 3 April 2025 15,486 - 38,715 - On 25 February 2026, the Directors declared a total single-tier cash dividend of 4.00 sen per share amounting to approximately RM30,972,000 in respect of the financial year ended 31 December 2025, comprising of second interim single-tier cash dividend of 3.00 sen per share and a special single-tier cash dividend of 1.00 sen per share. The entitlement date was on 16 March 2026 and was paid on 2 April 2026. Recognition and measurement Dividend distribution to owners of the Company is debited directly to equity and the corresponding liability is recognised in the period in which the dividends are approved. Liability is recognised for the amount of any dividend declared, being appropriately authorised and no longer at the discretion of the Group, on or before the end of the reporting period but not distributed at the end of the reporting period.
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