96 GHL SYSTEMS BERHAD 199401007361 (293040-D) ANNUAL REPORT 2021 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2021 CONT’D 10. EARNINGS PER SHARE (a) Basic Basic earnings per ordinary share for the financial year is calculated by dividing the profit for the financial year attributable to equity holders of the parent by the weighted average number of ordinary shares outstanding (excluding treasury shares and ESS shares) during the financial year. Group 2021 2020 Profit for the financial year attributable to equity holders of the parent (RM) 28,158,433 13,549,362 Weighted average number of ordinary shares in issue 1,141,403,440 803,179,132 Basic earnings per ordinary share (sen) 2.47 1.69 (b) Diluted Diluted earnings per ordinary share for the financial year is calculated by dividing the profit for the financial year attributable to equity holders of the parent by the weighted average number of ordinary shares outstanding (excluding treasury shares) during the financial year adjusted for the effects of dilutive potential ordinary shares. Group 2021 2020 Profit for the financial year attributable to equity holders of the parent (RM) 28,158,433 13,549,362 Weighted average number of ordinary shares in issue applicable to basic earnings per ordinary share 1,141,403,440 803,179,132 Effect of dilution: - ESS - 462,179 Adjusted weighted average number of ordinary shares applicable to diluted earnings per ordinary share 1,141,403,440 803,641,311 Diluted earnings per ordinary share (sen) 2.47 1.69 11. DIVIDENDS No dividend has been paid, declared or proposed since the end of the previous financial year. The Directors do not recommend payment of any dividend in respect of the current financial year.
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