Calculate the company:

1. Cost of preferred equity

2. Cost of common equity

3. cost of debt

Annual Report 2020 131 FINANCIAL STATEMENTS Notes to the Financial Statements 31 December 2020 29. EARNINGS PER SHARE (CONTINUED) b) Diluted Diluted earnings per ordinary share for the financial year ended are calculated by dividing earnings for the financial year attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year adjusted for the effects of dilutive potential ordinary shares. Group 2020 2019 317,568 337,161 1,683,056 3,126 1.000 Profit for the financial year attributable to the owners of the Company (RM 000) Weighted average number of ordinary shares in issue (1000) Effect of dilution of ESOS share options ('000) Adjusted weighted average number of ordinary shares for dituted earnings per ordinary share Diluted earnings per ordinary share (sen) 1,000 1,686,182 20.00 31,757 The weighted average number of ordinary shares in issue as at 31 December 2020 and 31 December 2019 have been adjusted retrospectively to reflect the Subdivision, which was completed on 23 September 2020 as disclosed in Note 15 to the financial statements. 30. DIVIDENDS Group 2020 RM 000 2019 RM'000 Company 2020 RM OOO 2019 RM1000 Interim single tier dividend of: RM23,000.00 per ordinary share RM27,000.00 per ordinary share RM1,673.00 per ordinary share RM5,000.00 per ordinary share AMO.0073 per ordinary share 230,000 270,000 1,673 230.000 270.000 50,000 45,819 95,819 50,000 45,819 95,819 501,673 500.000 Distributed to former shareholders of MD(B). On 17 February 2021, the Company declared a third interim single tier dividend of RM0.0070 per ordinary share amounted to RM43,936,200 in respect of the financial year ended 31 December 2020, which is payable on 8 April 2021. The dividend will be accounted for in equity as an appropriation of retained earnings in the financial year ending 31 December 2021. The Directors do not recommend the payment of any final dividend in respect of the current financial year. DIVIDENDS Dividends paid, declared or proposed since the end of the previous financial year were as follows: RM'000 In respect of financial year ended 31 December 2020: First interim single tier dividend of RM5,000 per ordinary share, paid on 30 July 2020. Second interim single tier dividend of RM0.0073 per ordinary share, paid on 18 December 2020. 50,000 45,819 95,819 On 17 February 2021, the Company declared a third interim single tier dividend of RM0.0070 per ordinary share amounted to RM43,936,200 in respect of the financial year ended 31 December 2020, which is payable on 8 April 2021. The dividend will be accounted for in equity as an appropriation of retained earnings in the financial year ending 31 December 2021. The Directors do not recommend the payment of any final dividend for the financial year ended 31 December 2020. ISSUE OF SHARES AND DEBENTURES On 23 September 2020, the Company issued and allotted 60,872,000 new ordinary shares in the Company to the shareholders of the Company (except for Mr D.I.Y. Holdings (M) Sdn. Bhd. ("MDHM")] and the shareholders of MDHM and/or their investment holding companies at a total consideration of RM100,000 ("Share Issuance") to facilitate the re-organisation of the shareholding structure whereby the interests in the Company are held directly by the shareholders of MDHM and/or their investment holding companies together with Hyptis Limited. Upon completion of the Share Issuance, the total number of ordinary shares increased from 10,000 to 60,882,000 shares. Upon completion of the Share Issuance, the Company had carried out a subdivision of 1 existing ordinary share in the Company to 100 new ordinary shares in the Company ("Subdivision") on 23 September 2020. Upon completion of the Subdivision, the total number of ordinary shares in the Company increased to 6,088,200,000 shares. On 23 October 2020, the Company undertook a public issue of 188,400,000 new ordinary shares in conjunction with the initial public offering of the Company at an issue price of RM1.60 per ordinary share. The newly issued ordinary shares rank pari passu in all respects with the existing ordinary shares of the Company. There were no other issuances of shares during he financial year. The Company did not issue any debentures during the financial year. Annual Report 2020 131 FINANCIAL STATEMENTS Notes to the Financial Statements 31 December 2020 29. EARNINGS PER SHARE (CONTINUED) b) Diluted Diluted earnings per ordinary share for the financial year ended are calculated by dividing earnings for the financial year attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year adjusted for the effects of dilutive potential ordinary shares. Group 2020 2019 317,568 337,161 1,683,056 3,126 1.000 Profit for the financial year attributable to the owners of the Company (RM 000) Weighted average number of ordinary shares in issue (1000) Effect of dilution of ESOS share options ('000) Adjusted weighted average number of ordinary shares for dituted earnings per ordinary share Diluted earnings per ordinary share (sen) 1,000 1,686,182 20.00 31,757 The weighted average number of ordinary shares in issue as at 31 December 2020 and 31 December 2019 have been adjusted retrospectively to reflect the Subdivision, which was completed on 23 September 2020 as disclosed in Note 15 to the financial statements. 30. DIVIDENDS Group 2020 RM 000 2019 RM'000 Company 2020 RM OOO 2019 RM1000 Interim single tier dividend of: RM23,000.00 per ordinary share RM27,000.00 per ordinary share RM1,673.00 per ordinary share RM5,000.00 per ordinary share AMO.0073 per ordinary share 230,000 270,000 1,673 230.000 270.000 50,000 45,819 95,819 50,000 45,819 95,819 501,673 500.000 Distributed to former shareholders of MD(B). On 17 February 2021, the Company declared a third interim single tier dividend of RM0.0070 per ordinary share amounted to RM43,936,200 in respect of the financial year ended 31 December 2020, which is payable on 8 April 2021. The dividend will be accounted for in equity as an appropriation of retained earnings in the financial year ending 31 December 2021. The Directors do not recommend the payment of any final dividend in respect of the current financial year. DIVIDENDS Dividends paid, declared or proposed since the end of the previous financial year were as follows: RM'000 In respect of financial year ended 31 December 2020: First interim single tier dividend of RM5,000 per ordinary share, paid on 30 July 2020. Second interim single tier dividend of RM0.0073 per ordinary share, paid on 18 December 2020. 50,000 45,819 95,819 On 17 February 2021, the Company declared a third interim single tier dividend of RM0.0070 per ordinary share amounted to RM43,936,200 in respect of the financial year ended 31 December 2020, which is payable on 8 April 2021. The dividend will be accounted for in equity as an appropriation of retained earnings in the financial year ending 31 December 2021. The Directors do not recommend the payment of any final dividend for the financial year ended 31 December 2020. ISSUE OF SHARES AND DEBENTURES On 23 September 2020, the Company issued and allotted 60,872,000 new ordinary shares in the Company to the shareholders of the Company (except for Mr D.I.Y. Holdings (M) Sdn. Bhd. ("MDHM")] and the shareholders of MDHM and/or their investment holding companies at a total consideration of RM100,000 ("Share Issuance") to facilitate the re-organisation of the shareholding structure whereby the interests in the Company are held directly by the shareholders of MDHM and/or their investment holding companies together with Hyptis Limited. Upon completion of the Share Issuance, the total number of ordinary shares increased from 10,000 to 60,882,000 shares. Upon completion of the Share Issuance, the Company had carried out a subdivision of 1 existing ordinary share in the Company to 100 new ordinary shares in the Company ("Subdivision") on 23 September 2020. Upon completion of the Subdivision, the total number of ordinary shares in the Company increased to 6,088,200,000 shares. On 23 October 2020, the Company undertook a public issue of 188,400,000 new ordinary shares in conjunction with the initial public offering of the Company at an issue price of RM1.60 per ordinary share. The newly issued ordinary shares rank pari passu in all respects with the existing ordinary shares of the Company. There were no other issuances of shares during he financial year. The Company did not issue any debentures during the financial year