24. EARNINGS PER ORDINARY SHARE (“EPS”) (continued) Group 2023 2022 Profit attributable to ordinary shareholders (RM’000) 10,168 841 Weighted average number of ordinary shares (‘000) 427,831 424,432 Effect of dilution due to ESOS (‘000) 1,147 2,426 Adjusted weighted average number of ordinary shares (‘000) 428,978 426,858 Diluted earning per ordinary share (sen) 2.37 0.20 25. DIVIDENDS On 18 April 2023, 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 2023. The interim dividend was paid on 30 May 2023 to shareholders registered in the Record of Depositors as at 16 May 2023 which amounts to RM2,154,217.62. 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. This second interim dividend is to be paid on 3 January 2024 to shareholders registered in the Record of Depositors as at 15 December 2023. The dividend will be accounted for as an appropriation of retained earnings in the financial year ending 31 August 2024. 26. OPERATING SEGMENTS Segmental information is presented in accordance with the Group’s operations and products. For each operation and product, the Group’s Managing Director (“GMD”), who is the chief operating decision maker, reviews internal management reports regularly. Performance is measured based on segment profit before tax, interest, depreciation and amortisation (“EBITDA”), as included in the internal management reports that are reviewed by the GMD. Segment profit is used to measure performance as management believes that such information is the most relevant in evaluating the results of certain segments relative to other entities that operate within these industries. Segment assets The total of segment assets is measured based on all assets (including goodwill) of a segment, as included in the internal management reports that are reviewed by the GMD. Segment total assets are used to measure the return on assets of each segment. Segment liabilities Segment liabilities information is neither included in the internal management reports nor provided regularly to the GMD. Hence, no disclosure is made on segment liabilities. Segment capital expenditure Segment capital expenditure is the total cost incurred during the financial year to acquire property, plant and equipment, and intangible assets other than goodwill. Geographical segments The Group operates primarily in Malaysia and as such, there are no geographical segment disclosures. Major customer Revenue from a customer of the Group amounted to RM11,463,000 (2022: RM9,979,000) contributed to more than 10% of the Group’s revenue. ANNUAL REPORT 2023 SASBADI HOLDINGS BERHAD 129 Financial Statements (continued)
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