NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 28. SHARE CAPITAL (CONT'D) (a) Share capital The holders of ordinary shares are entitled to receive dividend as and when declared by the Company from time to time and are entitled to one vote per share at meetings of the Company. All ordinary shares rank equally with regards to the Company’s residual assets. (b) Treasury shares Treasury shares relate to ordinary shares of the Company that are held by the Company. The amount consists of the acquisition costs of treasury shares net of the proceeds received on their subsequent sale or issuance. The Company acquired 506,600 (2024: 21,000) shares in the Company through purchases on the Bursa Malaysia Securities Berhad during the financial year. The total amount paid to acquire the shares including transaction costs was RM554,427 (2024: RM27,512) and this was presented as a component within shareholders’ equity. The directors of the Company are committed to enhancing the value of the Company for its shareholders and believe that the repurchase plan can be applied in the best interests of the Company and its shareholders. The repurchase transactions were financed by internally generated funds. The shares repurchased are held as treasury shares. 29. RESERVES The Group The Company 2025 2024 2025 2024 RM RM RM RM Non-distributable Translation reserve (44,063,497) (20,387,074) - - Revaluation reserve 27,832,594 25,215,341 919,774 671,520 (16,230,903) 4,828,267 919,774 671,520 Distributable Retained earnings 1,244,562,390 1,177,963,445 633,782,114 609,733,477 1,228,331,487 1,182,791,712 634,701,888 610,404,997 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 261 ANNUAL REPORT 2025 MKH BERHAD
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