4. COST OF SALES Group 2024 RM’000 2023 RM’000 Asset consultancy 99,268 68,239 Healthcare solutions 1,422,759 1,367,760 Infrastructure services 847,145 867,015 Property and facility solutions 276,711 206,423 Property development: – completed properties held for sale 3,433 2,923 – other costs – 224 Others 2,605 28,141 2,651,921 2,540,725 During the year, the amounts of inventories recognised as expenses in cost of sales of the Group for consumables and properties held for sale were RM181.9 million and RM3.1 million (2023: RM220.5 million and RM2.9 million) respectively. 5. OTHER INCOME Included in other income are: Group Company 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 Dividend income from short term investments 113 47 – – Interest income from: – fixed deposits 6,965 7,134 140 598 – advances to subsidiaries – – 4,648 3,335 Negative goodwill arising from step-up acquisition of a subsidiary (Note 44(c)) 9,528 – – – Reversal of allowance for ECL on trade and other receivables (Note 22) – 2,487 4,910 945 Gain on disposal of plant and equipment 125 – – – Fair value adjustment on investment properties (Note 14) – 525 – – Reversal of impairment loss on cost of investment in a subsidiary (Note 18(b)) – – 35,000 – Fair value gain on short term investment 564 1,306 – – Bad debt recovered 281 8 – – Net foreign exchange gain: – realised – 348 – 345 – unrealised – 151 – 371 Gain on deemed disposal of an associate 1 – – – Gain on derecognition of lease – 108 – 65 Gain on lease modification 1,152 – 1,152 – Accretion of interest on – concession receivables 14,324 15,423 – – – loans and receivables 2,798 4,696 – – Rental income 217 134 9,870 9,800 Notes to the Financial Statements For the year ended 31 December 2024 305 FINANCIAL STATEMENTS
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