notes to the financial statements 31 march 2025 (cont’d.) 24. Share capital The movements in the paid-up share capital are as follows: GROUP/COMPANY 2025 ‘000 2024 ‘000 2025 RM’000 2024 RM’000 Issued and fully paid up, at no par value: Ordinary shares: At beginning of the year 1,251,348 1,251,348 961,315 961,315 New shares issued: - Bonus issue 625,674 – – – At end of the year 1,877,022 1,251,348 961,315 961,315 (a) The holders of ordinary shares are enঞtled to receive dividends as and when declared by the Company and are enঞtled to one vote per share at meeঞngs of the Company. The ordinary shares have no par value. (b) During the financial year, the Company increased its issued share capital by way of issuance of 625,673,809 new ordinary shares pursuant to the bonus issue exercise undertaken by the Company on the basis of 1 bonus share for every 2 exisঞng ordinary shares held by the shareholders of the Company. 25. Reserves GROUP COMPANY 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Non-distributable: Translaঞon reserves 4,730 7,544 – – The foreign exchange translaঞon reserve arose from the translaঞon of the financial statements of foreign subsidiaries whose funcঞonal currencies are different from the Group’s presentaঞon currency. 26. Retained earnings The Company is able to distribute dividend out its enঞre retained earnings as at 31 March 2025 under the single ঞer system. 200 MATRIX CONCEPTS HOLDINGS BERHAD INTEGRATED ANNUAL REPORT 2025 07 FINANCIAL STATEMENTS
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