168 KEYFIELD INTERNATIONAL BERHAD 202001038989 (1395310-M) NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2024 (cont’d) 27. EARNINGS PER SHARE (a) Basic Earnings Per Share The basic earnings per share is calculated by dividing the consolidated profit attributable to owners of the Company by the weighted average number of ordinary shares in issue during the financial year. The Group 2024 2023 Profit after taxation attributable to owners of the Company (RM’000) (Basic) 226,942 105,475 Weighted average number of ordinary shares in issue (‘000) (Basic) 713,917 501,040 Basic earnings per share (Sen) 31.79 21.05 (b) Diluted Earnings Per Share The diluted earnings per share is calculated by dividing the consolidated profit attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year after adjusted for the effects of dilutive potential ordinary shares. The Group 2024 2023 Profit after taxation attributable to owners of the Company (RM’000) (Diluted) 226,942 105,475 Weighted average number of ordinary shares in issue (‘000) (Basic) 713,917 501,040 Effect of dilution due to ESOS (‘000) 10,453 - Weighted average number of ordinary shares in issue (‘000) (Diluted) 724,370 501,040 Diluted earnings per share (Sen) 31.33 21.05
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