200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 10. Earnings per share (a) Basic earnings per share 2024 2023 Profit net of tax attributable to owners of the Company (RM) 51,244,454 7,054,548 Weighted average number of ordinary shares in issue 353,382,716 353,358,716 Basic earnings per share (sen) 14.50 2.00 (b) Diluted earnings per share 2024 2023 Profit net of tax attributable to owners of the Company (RM) 51,244,454 7,054,548 Weighted average number of ordinary shares in issue 353,382,716 353,358,716 Diluted earnings per share (sen) 14.50 2.00 The following reflect the profit and share data used in the computation of diluted earnings per share for the years ended 31 December: Basic earnings per share amounts are calculated by dividing profit attributable to owners of the Company by the weighted average number of ordinary shares in issue during the financial year. Diluted earnings per share amounts are calculated by dividing profit attributable to owners of the Company by the weighted average number of ordinary shares in issue during the financial year plus the weighted average number of ordinary shares that would be issued on the conversion of all dilutive potential ordinary shares from exercise of the warrants. Dilutive potential ordinary shares are deemed to have been converted at the beginning of the financial year or, if later, the date of the issue of the potential ordinary shares. The following reflect the profit and share data used in the computation of basic earnings per share for the years ended 31 December: Group In the previous financial year, the outstanding warrants were not included in the weighted average number of ordinary shares used in the calculation of diluted earnings per share as their effect would have been antidilutive. Group - 48 - NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024 140
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