17. SHARE CAPITAL, TREASURY SHARES AND RESERVES (continued) (f) Share option reserve (continued) Employees’ share option scheme (“ESOS”) (continued) The fair value of services received in return for share options granted is based on the fair value of share options granted, measured using the Black-Scholes model, with the following inputs: Group 2024 RM Fair value of share options and assumptions Fair value of grant date: ESOS 2 0.04 Volume-weighted average share price: ESOS 2 0.1025 Exercise price: ESOS 2 0.10 Volatility rate: ESOS 2 73.24% Option life: ESOS 2 2 years Risk free rate: ESOS 2 2.65% Dividend yield: ESOS 2 Nil Share options expense is not recognised in the profit or loss of the Company as it has been re-charged to the subsidiaries benefiting from the services of the employees. The share options expense was immediately recognised in the profit or loss as there were no vesting conditions attached to these share options granted on the grant date. ANNUAL REPORT 2025 Financial Statements (conঞ nued) 131
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