25. DIVIDENDS Group and Company 2025 2024 Dividend Amount of Dividend Amount of per share dividend per share dividend Sen RM’000 Sen RM’000 In respect of the financial year ended 31 August 2023: Interim dividend paid on 3 January 2024 - - 0.25 1,084 In respect of the financial year ended 31 August 2024: Interim dividend paid on 24 May 2024 - - 0.50 2,181 Interim dividend paid on 18 December 2024 0.25 1,090 - - In respect of the financial year ended 31 August 2025: Interim dividend paid on 12 June 2025 0.50 2,128 - - 3,218 3,265 On 28 October 2025, the Board of Directors declared and approved the payment of a second interim single-tier dividend of RM0.0025 per ordinary share in respect of the financial year ended 31 August 2025. This second interim dividend is to be paid on 23 December 2025 to shareholders registered in the Record of Depositors as at 2 December 2025. The dividend will be accounted for as an appropriation of retained earnings in the financial year ending 31 August 2026. 26. OPERATING SEGMENTS Segmental information is presented in accordance with the Group’s operations and products. For each operation and product, the Group’s Managing Director (“GMD”), who is the chief operating decision maker, reviews internal management reports regularly. Performance is measured based on segment profit before tax, interest, depreciation and amortisation (“EBITDA”), as included in the internal management reports that are reviewed by the GMD. Segment profit is used to measure performance as management believes that such information is the most relevant in evaluating the results of certain segments relative to other entities that operate within these industries. ANNUAL REPORT 2025 Financial Statements (conঞ nued) 139
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