| Schedule of Basic and Diluted Earnings Per Share is Based on the Profit Attributable to Ordinary Shareholders |
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 | |
|
| Schedule of Diluted Earnings Per Share |
| | |
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 | |
|