377 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 06 / FINANCIAL STATEMENTS 01 02 03 04 05 07 08 09 55. EQUITY COMPENSATION BENEFITS (CONT’D.) Kenanga Group’s Employees’ Share Scheme (“ESS”) (cont’d.) (1) ESOS (cont’d.) ESOS Second Offer Tranches of vesting: First tranche Second tranche Third tranche Fair value of share options (RM) 0.1030 0.1140 0.1220 Share price at offer date (RM) 0.595 0.595 0.595 Exercise price (RM) 0.630 0.630 0.630 Expected volatility (%) 28.07% 28.07% 28.07% Risk free rate (%) 3.883% 3.883% 3.883% Expected dividend yield (%) 4.00% 4.00% 4.00% The exercise period is 3 years from vesting date. ESOS Third Offer Tranches of vesting: First tranche Second tranche Third tranche Fourth tranche Fair value of share options (RM) 0.1103 0.1251 0.1404 0.1535 Share price at offer date (RM) 0.580 0.580 0.580 0.580 Exercise price (RM) 0.605 0.605 0.605 0.605 Expected volatility (%) 28.10% 28.10% 28.10% 28.10% Risk free rate (%) 3.610% 3.610% 3.610% 3.610% Expected dividend yield (%) 1.80% 1.80% 1.80% 1.80% The exercise period is 3 years from vesting date.
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