EXCEL FORCE MSC BERHAD Annual Report 2025

81 Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D) 4. RIGHT-OF-USE ASSETS (CONT’D) Leasehold buildings Office space Hostel Total RM RM RM RM Company 2025 Cost At 1 July 2024 19,756,200 - 270,547 20,026,747 Additions - - 294,073 294,073 Expiry of lease contracts - - (270,547) (270,547) At 30 June 2025 19,756,200 - 294,073 20,050,273 Accumulated depreciation At 1 July 2024 - - 45,091 45,091 Charge for the financial year - - 274,468 274,468 Expiry of lease contracts - - (270,547) (270,547) At 30 June 2025 - - 49,012 49,012 Carrying amount At 30 June 2025 19,756,200 - 245,061 20,001,261 2024 Cost At 1 July 2023 19,756,200 1,032,562 270,547 21,059,309 Additions - - 270,547 270,547 Expiry of lease contracts - - (270,547) (270,547) Transfer upon corporate reorganisation exercise - (1,032,562) - (1,032,562) At 30 June 2024 19,756,200 - 270,547 20,026,747 Accumulated depreciation At 1 July 2023 - 889,151 45,091 934,242 Charge for the financial year - 86,047 270,547 356,594 Expiry of lease contracts - - (270,547) (270,547) Transfer upon corporate reorganisation exercise - (975,198) - (975,198) At 30 June 2024 - - 45,091 45,091 Carrying amount At 30 June 2024 19,756,200 - 225,456 19,981,656

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