(1) The calculation of basic EPS for the previous financial year has been adjusted retrospectively to reflect the changes in the number of shares as a result of the bonus issue.
(2) The diluted EPS equals the basic EPS due to the anti-dilutive effect of the share options which has been ignored in calculating the diluted EPS.
^ The combined financial statements for the years ended 30 June 2014 and 2015 are the combination or aggregation of financial statements of FoundPac Sdn. Bhd. ("FPSB") and FoundPac Technologies Sdn. Bhd. ("FoundPac Tech") based on the separate audited financial statements of both entities for financial years then ended. All material intragroup transactions and balances have been eliminated on combination.
* On 16 February 2016, FoundPac Group Berhad ("FoundPac") acquired the entire issued and paid-up share capital in FPSB and FoundPac Tech. The acquisition of FPSB and FoundPac Tech by way of share swap is a business combination of entities or businesses under common control. Accordingly, FoundPac prepared the audited consolidated financial statements for the year ended 30 June 2016.

Please read this section in conjunction with FoundPac Group Berhad’s Prospectus dated 13 December 2016.