Dagang NeXchange Berhad Annual Report 2024

6. INTANGIBLE ASSETS (CONTINUED) Development Exploration Licence and and Software Development and production evaluation in progress Software expenditure others assets assets Total Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Accumulated amortisation and impairment loss At 1 July 2022 Accumulated amortisation - 24,430 315 38,872 189,591 - 253,208 Accumulated impairment loss - 9,259 - 9,234 - - 18,493 - 33,689 315 48,106 189,591 - 271,701 Amortisation for the period - 2,077 - - 47,743 - 49,820 Foreign currency translation - - - - 7,676 - 7,676 At 31 December 2023/ 1 January 2024 Accumulated amortisation - 26,507 315 38,872 245,010 - 310,704 Accumulated impairment loss - 9,259 - 9,234 - - 18,493 - 35,766 315 48,106 245,010 - 329,197 Amortisation for the year - 897 - - 27,627 - 28,524 Impairment loss - - - - - 138 138 Foreign currency translation - - - - (6,527) - (6,527) At 31 December 2024 Accumulated amortisation - 27,404 315 38,872 266,110 - 332,701 Accumulated impairment loss - 9,259 - 9,234 - 138 18,631 - 36,663 315 48,106 266,110 138 351,332 Carrying amounts At 1 July 2022 1,112 2,146 - - 930,391 94,947 1,028,596 At 31 December 2023 788 1,897 - - 910,875 248,758 1,162,318 At 31 December 2024 894 1,562 - - 866,322 338,057 1,206,835 145 Financial Statements DAGANG NeXCHANGE BERHAD Integrated Report 2024 NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024

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