Dagang NeXchange Berhad Annual Report 2024

27. FINANCE COSTS/(INCOME) (CONTINUED) Group Company 1.1.2024 to 1.7.2022 to 1.1.2024 to 1.7.2022 to 31.12.2024 31.12.2023 31.12.2024 31.12.2023 RM’000 RM’000 RM’000 RM’000 Finance income on: Investment in deposits placed with licensed banks (13,706) (34,003) (1,811) (3,986) Advances to subsidiaries - - (15,784) (21,674) Others (156) (588) - - (13,862) (34,591) (17,595) (25,660) 28. (LOSS)/PROFIT BEFORE TAX Group Company 1.1.2024 to 1.7.2022 to 1.1.2024 to 1.7.2022 to 31.12.2024 31.12.2023 31.12.2024 31.12.2023 RM’000 RM’000 RM’000 RM’000 (Loss)/Profit before tax is arrived at after charging/(crediting): Amortisation of intangible assets 28,524 49,820 357 231 Auditors’ remuneration: - audit fees - Crowe Malaysia PLT 852 741 450 330 - foreign affiliate of Crowe Malaysia PLT 858 823 - - - Other auditors 568 287 - - - non-audit fees - Crowe Malaysia PLT 21 116 21 51 - foreign affiliate of Crowe Malaysia PLT - 173 - - Bad debts written off 2 - - - Depreciation: - property, plant and equipment 124,383 192,574 113 186 - right-of-use assets 2,780 3,832 - - Directors’ remuneration 5,076 9,059 4,447 7,813 Expenses relating to short-term leases 439 424 534 782 Impairment loss: - intangible assets 138 - - - - investments in subsidiaries - - 6,568 - - property, plant and equipment 22,951 25,751 - - Intangible assets written off - 200 - - Inventories written down 5,117 1,146 - - Loss on disposal of property, plant and equipment 2 2 2 2 Loss on foreign exchange: - realised 7,601 5,614 3 185 - unrealised 18,876 22,449 2,985 108 Loss on lease modification 10 - - - Personnel expenses: - contributions to Employees Provident Fund 24,582 33,580 1,272 2,073 - wages, salaries and others 194,598 321,964 16,995 19,826 - share options expenses 2,037 12,306 923 10,090 Property, plant and equipment written off - 46 - - 171 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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