NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 102 10. EARNINGS PER SHARE (a) Basic earnings per share Basic earnings per share is calculated by dividing the profit after taxation attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year after deducting for treasury shares. The Group 2025 2024 Profit after taxation attributable to owners of the Company (RM) 154,227,874 136,806,319 Weighted average number of ordinary shares in issue (Basic) 1,597,715,605 1,577,101,634 Basic earnings per ordinary share attributable to equity holders of the Company (sen) 9.65 8.67 (b) Diluted earnings per share Diluted earnings per share is calculated by dividing the profit after taxation attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year after deducting for treasury shares and adjusted for the effects of dilutive potential ordinary shares. The Group 2025 2024 Profit after taxation attributable to owners of the Company (RM) 154,227,874 136,806,319 Weighted average number of ordinary shares in issue (Basic) 1,597,715,605 1,577,101,634 Effect of dilution - warrants 16,954,255 14,200,837 Weighted average number of ordinary shares in issue (Diluted) 1,614,669,860 1,591,302,471 Diluted earnings per ordinary share attributable to equity holders of the Company (sen) 9.55 8.60
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