177 ENRA GROUP BERHAD ANNUAL REPORT 2025 Notes To The Financial Statements (Cont’d) 31 March 2025 Registration No: 81 199201005296 (236800 - T) 25. LOSS PER ORDINARY SHARE (continued) (b) The diluted loss per share for the current financial year is anti-dilutive. The warrants exercise price is more than the average share price for the current and previous financial year. The ESOS exercise price is more than the average share price for the current and previous financial year. Accordingly, the diluted loss per share for the current and previous financial year is presented as equal to basic earnings per share 26. EMPLOYEE BENEFITS Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Salaries, wages, bonus and allowances 6,256 6,027 4,206 4,382 Defined contribution plan 718 672 489 487 Other employee benefits 500 1,108 202 452 Share options granted under ESOS: - Directors - 228 - 228 - Key Management Personnel^ - 60 - 30 - Other employees - 69 - 69 7,474 8,164 4,897 5,648 ^ Other than Directors Included in the employee benefits of the Group and the Company is Directors’ remuneration amounting to RM2,288,000 (2024: RM2,638,000). 27. EMPLOYEES’ SHARES SCHEME (“ESS”) In the Extraordinary General Meeting on 9 February 2018, the Shareholders have approved the ESS comprising Employees' Option Scheme ("ESOS") and Employees' Share Grant ("ESG") that came into effect on 12 February 2018 for a period of 5 years up to 12 February 2023. Subsequently, the Company has extended the duration of the ESS for another 5 years to 12 February 2028. On 1 June 2022, the Company made an offer of 6,100,000 ESOS Option under the ESS ("1st Award") to the eligible Directors and employees of the Company and its subsidiaries (collectively as “Eligible Persons”). The ESOS Option was offered in 2 tranches with the 1st tranche of 40% comprising 2,440,000 ESOS Option with no vesting period and the 2nd tranche of 60% comprising 3,660,000 ESOS Option with a vesting period of 1 year till 31 May 2023. The Company had subsequently on 2 January 2024 made an offer of 11,900,000 new ESOS Option (“2nd Award”) for an option period of three (3) years commencing from 2 January 2024 and expiring on 1 January 2027 to the Eligible Persons.
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