8. INCOME TAX EXPENSE (CONTINUED) Unrecognised deferred tax assets (Continued) As at 30 September 2024, the Group has unutilised tax losses amounting to approximately $63,418,000 (2023: $50,853,000) available for set-off against future taxable profits subject to agreement with the tax authorities and compliance with certain provisions of the tax legislation of the respective countries in which the companies operate. Deferred tax assets have not been recognised as there is no certainty that there will be sufficient future taxable profits in the Group to realise these future benefits. Accordingly, the deferred tax assets have not been recognised in the financial statements in accordance with the accounting policy in Note 2.9 to the financial statements. Included in unutilised tax losses are the following tax losses of KHA Resorts & Hotels Construction Pvt Ltd which are available for offset against future taxable income for a period of 5 years from the year incurred: Group Year incurred Year of expiry 2024 2023 $’000 $’000 2018 2023 – 14 2019 2024 – 43 – 57 9. LOSS PER SHARE 9.1 Basic loss per share Basic loss per share is calculated by dividing the net loss attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year. 2024 2023 (Restated) The calculation of basic loss per share is based on the following data: Loss attributable to owners of the Company ($’000) (3,916) (49,900) Weighted average number of ordinary shares at 30 September (’000) 235,010 235,010 Basic loss per share (cents) (1.67) (21.23) 9.2 Diluted loss per share The diluted loss per share is the same as the basic loss per share as the Group does not have any potential anti-dilutive ordinary shares. 91 ANNUAL REPORT 2024 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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