Page 170 - ACC One Report 2567-En

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Annual Report 2024 (Form 56-1 One Report)
Advanced Connection Corporation Public Company Limited
ADVANCED CONNECTION CORPORATION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2024
27. BASIC EARNINGS (LOSS) PER SHARE
Basic earnings (loss) per shares is calculated by dividing earnings (loss) for the years ended December 31, 2024 and 2023 attributable to equity holders of the Company (excluding other comprehensive income) by the number of issued and
paid-up ordinary shares during year.
The number of issued and paid – up ordinary shares
Number of issued common shares
Impact of shares issued and sold during the year
The number of ordinary shares by the weighted average method
Basis Earnings (loss) per share (Baht: Share)
(Unit : Thousand Baht/Thousand Shares) For the years ended December 31,
Consolidated Separate
The diluted earnings per share is calculated by dividing the profit for the period attributable to the Company’s shareholders (excluding other comprehensive income) by the weighted average number of outstanding common shares during the period, adjusted for the weighted average number of potential common shares the Company could issue upon conversion of convertible securities into common shares, assuming such conversion occurs at the beginning of the period or on the issuance date of the potential shares.
Since the exercise price of the warrants exceeds the average market price of the common shares for the year ended December 31, 2024, the Company does not include the effect of these warrants in the calculation of diluted earnings per share. Therefore, the Company reports the diluted earnings per share as equal to the basic earnings per share.
28. SEGMENTINFORMATION
The operating segment information is consistent with internal reports used for decision – making regarding resource allocation and performance evaluation of each segment by the Group’s chief operating decision – maker, who is the board of directors. The group's business structure is divided into six segments: renewable energy investment, distribution, lending, construction contracting, leasing, and commercial hemp business. The group primarily operates in Thailand as its main geographical segment. Considering the nature of its activities, revenue and operating expenses can be separately identified for each segment. The details of the Group’s segment information for the years ended December 31, 2024, and 2023, are as follows.
2024 (85,235)
1,343,056 51,151 1,394,207 (0.06)
2023 2024 2023
(71,470)
1,343,055 - 1,343,055 (0.05)
(94,440)
1,343,056 51,151 1,394,207 (0.07)
(86,568) 1,343,055 - 1,343,055 (0.06)
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