FINANCIAL STATEMENTS (continued) 108 17. SHARE CAPITAL AND RESERVES (continued) (f) Share option reserve (continued) Employees’ 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 2022 2021 RM RM Fair value of share options and assumptions Fair value of grant date: ESOS 1 0.05 0.05 ESOS 2 0.04 - Volume-weighted average share price: ESOS 1 0.1296 0.1296 ESOS 2 0.1025 - Exercise price: ESOS 1 0.12 0.12 ESOS 2 0.10 - Volatility rate: ESOS 1 65.37% 65.37% ESOS 2 73.24% - Option life: ESOS 1 2 years 2 years ESOS 2 2 years - Risk free rate: ESOS 1 1.91% 1.91% ESOS 2 2.65% - Dividend yield: ESOS 1 Nil Nil ESOS 2 Nil Nil Value of employee services received for issue of share options Group 2022 2021 RM’000 RM’000 Share options granted, representing expenses recognised ESOS 1 - 500 ESOS 2 480 - The 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. 108 SASBADI HOLDINGS BERHAD
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