EXCEL FORCE MSC BERHAD Annual Report 2025

78 Annual Report 2025 3. PROPERTY, PLANT AND EQUIPMENT (CONT’D) Buildings Freehold land Furniture and fittings Motor vehicles Computer and software Office equipment Renovation Total RM RM RM RM RM RM RM RM Company 2024 Cost At 1 July 2023 335,605 382,284 257,793 980,260 4,530,875 242,504 1,530,599 8,259,920 Additions - - - - 12,317 - - 12,317 Written off - - - - (4,088) (2,170) - (6,258) Transfer upon corporate reorganisation exercise - - (257,793) (482,385) (4,526,787) (240,334) (1,419,424) (6,926,723) At 30 June 2024 335,605 382,284 - 497,875 12,317 - 111,175 1,339,256 Accumulated depreciation At 1 July 2023 145,539 - 222,688 487,525 2,295,394 199,806 1,528,866 4,879,818 Charge for the financial year 6,210 - 4,938 117,955 158,814 3,425 130 291,472 Written off - - - - (4,086) (2,163) - (6,249) Transfer upon corporate reorganisation exercise - - (227,626) (356,543) (2,448,274) (201,068) (1,417,829) (4,651,340) At 30 June 2024 151,749 - - 248,937 1,848 - 111,167 513,701 Carrying amount At 30 June 2024 183,856 382,284 - 248,938 10,469 - 8 825,555 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D)

RkJQdWJsaXNoZXIy NDgzMzc=