DESTINI Annual Report 2022

Notes to the Financial Statements Registration No. 200301030845 (633265-K) - 118 - 31. Taxation (Cont’d) Pursuant to an amendment to Section 44(5F) of the Income Tax Act 1967, effective from year of assessment 2019 onwards, the unutilised tax losses can be carried forward for a maximum period of ten consecutive years of assessment. The unutilised tax losses accumulated up to year of assessment 2018 can be carried forward for another ten consecutive years of assessment until year of assessment 2028. The other temporary differences do not expire under current tax legislation. 2022 2021 2022 2021 RM RM RM RM Unutilised losses to be carried forward until: - Year of assessment 2028 6,503,392 6,503,392 - - - Year of assessment 2029 68,432,766 68,432,766 7,107,084 7,107,084 - Year of assessment 2030 55,850,701 55,850,701 7,141,704 7,141,704 - Year of assessment 2031 14,583,441 14,583,441 8,927,121 8,927,121 - Year of assessment 2032 776,929 - 79,799,422 - 146,147,229 145,370,300 102,975,331 23,175,909 Group Company 32. (Loss)/Earnings Per Share Basic (loss)/gains per shares The basic loss per share is calculated based on the consolidated loss for the financial year attributable to the owners of the parent and the weighted average number of ordinary shares in issue during the financial year as follows: 2022 2021 RM RM (Loss)/Gain attributable to ordinary shareholders (30,154,672) 3,008,893 Weighted average number of ordinary s hs ah raer se si ni ni sis us eu :e 1,663,531,629 1,568,576,086 (1.81) 0.19 Group Basic (loss)/gains per ordinary shares (in sen) Diluted (loss)/gains per share The Group and the Company have no dilution in their loss per ordinary share as there are no dilutive potential ordinary shares. There have been no other transactions involving ordinary shares or potential ordinary shares since the end of the financial year and before the authorisation of these financial statements. 196 DESTINI BERHAD ANNUAL REPORT 2022

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