This is demonstrated by the dividends paid to shareholders which increased from 17.9% in 2013 to 20.3% in 2014. The high return on capital creates a positive impact for the company, making it profitable for current investors to continue with their investments while making the business attractive to new investors. However, management must ask itself whether the Group will be able to sustain the rising dividend trend. 6.5 INVESTMENT RATIO There is an increasing trend in the allocation of the Group's profit to each outstanding share, measured through the earnings per share ratio. Earnings per share increased to 0.0497 times in 2014 from 0.496 times in the previous year. However, net asset value per share decreased slightly to 0.259 in 2014 from 0.393 in 2013. The decrease in net asset value per share reflects a reduction in net assets per share. Although the decline is insignificant, Management may want to study the underlying signals to improve its investment ratio to attract more investors and the confidence of its