MKH Berhad 145 9. EARNINGS AND NET ASSETS PER SHARE Basic earnings per share The basic earnings per share is calculated by dividing the Group’s profit attributable to owners of the parent by the weighted average number of ordinary shares in issue during the financial year. Basic earnings per share are calculated as follows: The Group 2021 2020 RM RM Profit attributable to owners of the parent 80,435,074 41,737,497 Number of ordinary shares in issue at beginning and end of the financial year 586,548,168 586,548,168 Adjusted weighted average number of treasury shares (9,132,300) (8,379,026) Weighted average number of ordinary shares in issue 577,415,868 578,169,142 Basic earnings per share (sen) 13.93 7.22 Net assets per share The net assets per share is calculated by dividing the total equity attributable to owners of the parent by the number of ordinary shares in issue, net of treasury shares at the reporting date as disclosed in Note 27. Diluted earnings per share The basic and diluted earnings per share are the same as the Group has no dilutive potential ordinary shares. Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2021
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