NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 (CONT’D) 29. 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 after deducting for treasury shares. The Group 2025 2024 Profit after taxation attributable to owners of the Company (RM’000) (Basic) 142,920 226,942 Weighted average number of ordinary shares in issue (‘000) (Basic) 806,365 713,917 Effect of treasury shares held (‘000) (733) - Weighted average number of ordinary shares in issue (‘000) (Basic) 805,632 713,917 Basic earnings per share (Sen) 17.74 31.79 (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 2025 2024 Profit after taxation attributable to owners of the Company (RM’000) (Diluted) 142,920 226,942 Weighted average number of ordinary shares in issue (‘000) (Basic) 806,365 713,917 Effect of treasury shares held (‘000) (733) - Effect of dilution due to ESOS (‘000) 9,821 10,453 Weighted average number of ordinary shares in issue (‘000) (Diluted) 815,453 724,370 Diluted earnings per share (Sen) 17.53 31.33 206 KEYFIELD INTERNATIONAL BERHAD (Incorporated in Malaysia) | Registration No: 202001038989 (1395310 - M)
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