102 Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D) 26. FINANCE COSTS Group Company 2025 2024 2025 2024 RM RM RM RM Interest expenses on - Lease liabilities 50,814 43,830 6,964 13,135 - Term loan 316,046 87,963 316,046 87,963 366,860 131,793 323,010 101,098 27. PROFIT/(LOSS) BEFORE TAX Profit/(Loss) before tax is determined after charging/(crediting) amongst other, the following items: Group Company 2025 2024 2025 2024 RM RM RM RM Auditors’ remuneration - statutory audit 82,000 75,000 41,500 40,000 - non-statutory audit 5,000 5,000 5,000 5,000 Amortisation of product development costs 2,792,399 2,769,182 - 553,628 Depreciation of: - property, plant and equipment 967,406 941,972 108,249 291,472 - right-of-use assets 618,655 614,734 274,468 356,594 Impairment losses on trade receivables 13,262 - - - Inventories written off - 23,992 - - (Gain)/Loss on disposal of: - property, plant and equipment (837) (70,000) - - - subsidiary companies - - - 869,085 - operations upon corporate reorganisation exercise - - - (679,018) Loss/(Gain) on foreign exchange - realised 23,436 38,826 140 2,718 - unrealised 1,598,483 (765,214) 1,589,107 (766,463) Non-executive Directors: - fee 132,000 132,000 132,000 132,000 - estimated money value of benefit-in-kind 60,000 60,000 60,000 60,000 Property, plant and equipment written off 40 12 - 9 Interest income from: - deposits with licensed banks (134,616) (160,262) (27,945) (87,395) - short-term funds (56,503) (54,419) (56,503) (54,419) Reversal of impairment losses on trade receivables - (23,567) - - Reversal of provision of loss claim (1,000,000) (600,000) - -
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