Dagang NeXchange Berhad Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS 31. LOSS PER ORDINARY SHARE Basic loss per ordinary share The calculation of basic loss per ordinary share was based on the loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding, calculated as follows: Group 2025 2024 Loss for the year attributable to owners of the Company (RM’000) (344,878) (50,361) Weighted average number of ordinary shares (in’000): At 1 January 3,471,964 3,156,331 Effect of new ordinary shares issued 1,687 186,729 At 31 December 3,473,651 3,343,060 Basic loss per ordinary share (sen) (9.93) (1.51) Diluted loss per ordinary share The calculation of dilutive loss per ordinary share was based on the loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding after adjustment for the effects of all dilutive potential ordinary shares, calculated as follows: Group 2025 2024 Loss for the year attributable to owners of the Company (RM’000) (344,878) (50,361) Weighted average number of ordinary shares for basic loss per ordinary share (in ’000) 3,473,651 3,343,060 Effect of potential exercise of ESOS* - - Effect of potential conversion of warrants* - - Weighted average number of ordinary shares for diluted loss per ordinary share computation 3,473,651 3,343,060 Diluted loss per ordinary share (sen) (9.93) (1.51) * The potential conversions of warrants and certain tranches of ESOS are anti-dilutive as the Group reported a loss during the current financial year. The potential conversion of remaining tranches of ESOS is anti-dilutive as their exercise prices are higher than the average market price of the Company’s ordinary shares during the current financial year. Accordingly, the exercise of the warrants and ESOS has been ignored in the calculation of diluted loss per ordinary share. 193 OPERATIONAL REVIEW SUSTAINABILITY STATEMENT GOVERNANCE FINANCIAL STATEMENTS SHAREHOLDERS’ INFORMATION INTELLIGENCE POWERING

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