EXCEL FORCE MSC BERHAD Annual Report 2025

104 Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D) 28. TAXATION (CONT’D) Unutilised tax losses will expire in the following financial years: Group Company 2025 2024 2025 2024 RM RM RM RM Expiring in 2031 302,139 302,139 - - Expiring in 2032 743,137 743,137 - - Expiring in 2033 334,587 334,587 - - Expiring in 2034 545,191 545,191 - - Expiring in 2035 537,929 - - - 2,462,983 1,925,054 - - Based on the current legislation, any unutilised tax losses shall be carried forward for a maximum period of ten consecutive years of assessment immediately following that year of assessment, whereas the unutilised capital allowances are allowed to be carried forward indefinitely. 29. EARNINGS PER SHARE (a) Basic earnings per share The basic earnings per share are calculated based on the consolidated profit for the financial year attributable to owners of the Company and the weighted average number of ordinary shares in issue during the financial year as follows: Group 2025 2024 Profit attributable to owners of the Company (RM) 5,074,727 8,281,572 Weighted average number of ordinary shares in issue: (units) Issued ordinary shares at 1 July 609,878,375 559,378,375 Issuance of ordinary shares - 16,833,333 609,878,375 576,211,708 Basic earnings per ordinary share (in sen) 0.83 1.44 (b) Diluted earnings per share The Group has no dilution in their earnings per ordinary shares as there are no dilutive potential ordinary shares. There have been no other transactions involving ordinary shares or potential ordinary shares since the end of the financial year and before the authorisation of these financial statements.

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