The basic earnings per ordinary share in 2016 is RM19.14 and RM14.30 in 2015. This shows that the ordinary share was increased by RM4 .84 compared to 2016 based on 2015 On the other hand, this company had declared a first interim single dividend of 10 sen per common share amounting to RM22.88 million over the financial year ended Dec 31, 2016. They sold their ordinary shares for RM400,000,000 units. of RM0.50 each in 2016 and RM200,000,000 units of RM0.50 each in 2015 to their shareholders. It increased from 2015 to 2016 with 200,000,000 units. The other investments available for sale are RM1000 same as in 2015 and 2016. Furthermore, Cocoaland Holdings Berhad has a total revenue of RM50,000,000 in 2015 and RM10,000,000 in 2016. It can be seen that they decrease RM40,000. 000 compared to this both years. Furthermore, the debt of this company consists of 34,685,858 in 2015 and 38,057,668 in 2016. Furthermore, it consists of the total net worth and debt-equity ratio within their capital which is 202,680,654 and 0, 17 in 2015 and 2015239,503,310 and 0.16 in 2016. conclude that total equity has increased and the debt-to-equity ratio has decreased compared to 2015