23. TAXATION (continued) Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Reconciliation of tax expense Profit before tax 14,807 2,979 2,784 723 Income tax using Malaysian tax rate of 24% (2024: 24%) 3,554 715 668 174 Non-deductible expenses 1,187 1,364 357 351 Non-taxable income (142) (162) (897) (423) Crystallisation of deferred tax (185) (185) - - Utilisation of previously unrecognised deferred tax assets (639) (7) - - Unrecognised deferred tax assets 97 80 - - 3,872 1,805 128 102 Under/(Over) provision of current tax in prior years 247 146 (6) (20) Under/(Over) provision of deferred tax in prior years 132 (1,179) - - 4,251 772 122 82 24. EARNINGS PER ORDINARY SHARE (“EPS”) (a) Basic EPS The calculation of basic EPS was based on the profit attributable to owners of the Company and a weighted average number of ordinary shares outstanding, calculated as follows: Group 2025 2024 Profit for the financial year attributable to owners of the Company (RM’000) 11,050 2,207 Weighted average number of ordinary shares (’000) 429,916 435,076 Basic earnings per ordinary share (sen) 2.57 0.51 (b) Diluted EPS The diluted EPS equals basic EPS because there were no potential dilutive ordinary shares as at the end of the reporting period. SASBADI HOLDINGS BERHAD Financial Statements (conঞ nued) 138
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