Basic and Diluted Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2025

Basic and Diluted Earnings Per Share [Abstract]

Schedule of Basic Earnings Per Share is Based on the Profit Attributable to Ordinary Shareholders

The calculation of basic earnings per share is based on the profit attributable to ordinary shareholders of the Company and the weighted average number of ordinary shares outstanding, which is calculated as follows:

	For the six months period ended June 30, 2024			For the six months period ended June 30, 2025
	MYR			MYR		USD
Profit for the year		(2,575,121	)		2,244,605		512,537
Weighted average number of ordinary shares		20,304,913			20,241,155		20,241,155
Basic earnings per share		0.13			0.11		0.03

Schedule of Diluted Earnings Per Share

The potentially dilutive securities that were not included in the calculation of above dilutive net profit per share in the years presented where their inclusion would be anti-diluted include weighted average number of RCPS of 474,614 and 801,501 shares for the period ended June 30, 2024 and 2025.

	For the six months period ended June 30, 2024			For the period ended June 30, 2025
	MYR			MYR		USD
Net earnings allocated to ordinary share		(2,575,121	)		2,244,605		512,537
Add: Effect on interest expenses of AI RCPS		—			—		—
Net earnings used in the computation of diluted earnings per share		(2,575,121	)		2,244,605		512,537

Weighted average number of ordinary shares		20,304,913			20,241,155		20,241,155
Effect of redeemable convertible preference shares		—			—		—
Weighted average number of ordinary shares in the computation of diluted earnings per share		20,304,913			20,241,155		20,241,155
Diluted earnings per share		0.13			0.11		0.03

Agroz Inc. 6-K