9. EARNINGS/(LOSS) PER SHARE 9.1 Basic earnings/(loss) per share Basic earnings/(loss) per share is calculated by dividing the net loss attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year. 2025 2024 The calculation of basic loss per share is based on the following data: Profit/(Loss) attributable to owners of the Company ($’000) 10,154 (3,916) Weighted average number of ordinary shares at 30 September (’000) 235,010 235,010 Basic earnings/(loss) per share (cents) 4.32 (1.67) 9.2 Diluted earnings/(loss) per share Diluted earnings per share is the same as basic earnings per share as the outstanding share options were anti-dilutive for the financial year and were therefore excluded from the computation of diluted earnings per share. At the end of the financial year, the Company had 4,975,000 outstanding share options (2024: 5,175,000) that could potentially dilute basic earnings per share in the future but were not included in the calculation of diluted earnings per share because they were anti-dilutive for the financial year. 10. PROPERTY, PLANT AND EQUIPMENT Group Building Office equipment Furniture and fittings Motor vehicles Plant and machinery Total $’000 $’000 $’000 $’000 $’000 $’000 Cost Balance at 1 October 2023 35,654 1,414 772 440 16,170 54,450 Additions 416 – 4 – – 420 Balance at 30 September 2024 36,070 1,414 776 440 16,170 54,870 Additions 86 – 1 102 87 276 Disposals – – (11) (134) – (145) Written-off (21,270) – – – – (21,270) Balance at 30 September 2025 14,886 1,414 766 408 16,257 33,731 Accumulated depreciation Balance at 1 October 2023 20,321 1,358 745 341 16,019 38,784 Depreciation 2,243 37 6 22 74 2,382 Balance at 30 September 2024 22,564 1,395 751 363 16,093 41,166 Depreciation 1,830 13 4 34 92 1,973 Disposals – – (4) (134) – (138) Write-off (18,784) – – – – (18,784) Balance at 30 September 2025 5,610 1,408 751 263 16,185 24,217 Accumulated impairment loss Balance at 1 October 2023 and 30 September 2024 2,486 – – – – 2,486 Write-off (2,486) – – – – (2,486) Balance at 30 September 2025 – – – – – – Net carrying amount At 30 September 2024 11,020 19 25 77 77 11,218 At 30 September 2025 9,276 6 15 145 72 9,514 ANNUAL REPORT 2025 KEONG HONG HOLDINGS LIMITED 91 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
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