2025 UEM Edgenta Annual Report

7 FINANCIAL STATEMENTS 307 7. (LOSS)/PROFIT BEFORE TAX AND ZAKAT (CONTD.) The following amounts have been charged/(credited) in arriving at profit before tax and zakat: (contd.) Group Company 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Net foreign exchange loss: - realised 3,214 190 18 54 - unrealised 78 1,363 597 292 Loss on derecognition of lease - 94 - 69 Impairment loss on goodwill 151,120 - - - Impairment loss on other non-current assets: - property, plant and equipment (Note 13) 67,920 - - - - rights-of-use assets (Note 15) 2,257 - - - - intangible assets (Note 17) 3,417 - - - 8. EMPLOYEE BENEFITS EXPENSE Group Company 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Wages and salaries 1,016,462 995,354 - - Contributions to statutory Employees Provident Fund (“EPF”) 90,598 87,134 - - Social security contributions 3,720 3,295 - - Retirement benefit obligations (Note 32) (165) (118) - - Decrease in liability for defined benefit pension plan (Note 33) (80) (299) - - Employees’ service entitlements (Note 34) 833 440 - - Staff rationalisation cost 11,344 15,226 - - Other benefits 247,595 220,837 - - Total employee benefits recognised in profit or loss (Note 7) 1,370,307 1,321,869 - - Included in employee benefits expense of the Group is executive directors’ remuneration, excluding benefits-in-kind, amounting to RM1.7 million (2024: RM1.8 million) as further disclosed in Note 9.

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