v3.26.3
Basic and Diluted Earnings Per Share
12 Months Ended
Dec. 31, 2025
Basic and Diluted Earnings Per Share [Abstract]  
Basic and diluted earnings per share

22. Basic and diluted earnings per share

 

The calculation of basic and diluted earnings per share is based on the profit attributable to ordinary shareholders of the Company and the weighted average number of ordinary shares outstanding, which is calculated as follows:

 

   For the
year ended
December 31,
2023
   For the
year ended
December 31,
2024
   For the
year ended
December 31,
2025
 
   MYR   MYR   MYR   USD 
Profit for the year   3,754,385    3,512,168    6,583,003    1,623,029 
Weighted average number of ordinary shares   20,000,000    20,031,151    20,753,924    20,753,924 
Basic earnings per share   0.19    0.18    0.32    0.08 

(b) Diluted earnings per share

 

Diluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of redeemable convertible preference shares. In accordance with IAS 33, potentially dilutive securities are excluded from the diluted EPS computation when their effect is anti-dilutive was nil shares for 2023, 584,350 shares for 2024, and 679,920 shares for 2025. Because their conversion would increase earnings per share or decrease loss per share, these shares were excluded from the computation of diluted earnings per share for all years presented.

 

   For the
year ended
December 31,
2023
   For the
year ended
December 31,
2024
   For the
year ended
December 31,
2025
 
   MYR   MYR   MYR   USD 
Net earnings allocated to ordinary share   3,754,385    3,512,168    6,583,003    1,623,029 
Add: Effect on interest expenses of AI RCPS   100,648    
—
    
—
    
—
 
Net earnings used in the computation of diluted earnings per share   3,855,033    3,512,168    6,583,003    1,623,029 
                     
Weighted average number of ordinary shares   20,000,000    20,031,151    20,753,924    20,753,924 
Effect of redeemable convertible preference shares   67,069    
—
    
—
    
—
 
Weighted average number of ordinary shares in the computation of diluted earnings per share   20,067,069    20,031,151    20,753,924    20,753,924 
Diluted earnings per share   0.19    0.18    0.32    0.08