Notes To The Financial Statements (Cont’d) 31 March 2026 SECTION 05 : FINANCIAL STATEMENTS & OTHERS 154 21. PROFIT/(LOSS) BEFORE TAX (continued) Other than those disclosed elsewhere in the financial statements, profit/(loss) before tax is arrived at: (continued) Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 And crediting: Fair value gain on derivatives - 40 - 37 Interest income received from: - deposits with licensed banks 17 41 8 2 - short term funds - 6 - 39 - subsidiaries - - 1,760 5,388 Unrealised gain on foreign exchange 934 1,942 - - Management fees from subsidiaries - - 6,076 2,198 Fair value gain on financial guarantee contracts - - 137 179 Gain on modification of RCPS 948 - - - Rental income from completed properties 108 115 108 115 Interest income is recognised on the accrual basis, using the effective interest method. Rental income is accounted for on a straight line basis over the lease term of an ongoing lease. 22. TAX EXPENSE Group Company 2026 2025 2026 2025 Note RM’000 RM’000 RM’000 RM’000 Current tax expense based on profit/(loss) for the financial year - Current year 650 20 - - - Under/(Over) provision in prior years - 223 - 217 Total tax expense 650 243 - 217 (a) Malaysian income tax is calculated at the statutory tax rate of 24% (2025: 24%) of the estimated taxable profits for the fiscal year. (b) Tax expense for other tax authorities are calculated at the rates prevailing in those respective jurisdictions.
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