In most studies, the absorbance exhibited by a MIM metasurface is among its most important properties -implicitly treated as = -, where is energy incident on the sample ( = 1 in the normalised presentation), whereas is the reflectance. This absorption relies on dissipation of optical energy in metals, although realization of perfect absorption is also considered using epsilon near zero (ENZ) materials with permittivity ≡ ˜2 → 0. Similarly, coupling of ENZ and a meteasurfaces provides a viable path for attaining a highly absorbing layers . For example, indium tin oxide (ITO) is a notable ENZ material candidate, however, its operation wavelength is highly dependent on specifically tailored optical constants. Therefore, precise control over dopant concentrations becomes an acute challenge in achieving a well-defined ENZ wavelength. In designing metasurfaces, nano-structures and functional layers are usually treated rigorously, but the absorbance in the metal back plate of a MIM structure is scrutinised to a far lesser degree due to experimental difficulties in directly measuring the fraction of optical energy absorbed in it. The metal back plate is understood as a reflector with negligible transmittance owing to its considerable thickness. Hence, the scattered portion of radiation energy is either ignored or not explicitly accounted for, since it is assumed to be incorporated in or and is distributed among them.