NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 99 7. NET IMPAIRMENT LOSSES ON FINANCIAL ASSETS The Group The Company 2025 2024 2025 2024 RM RM RM RM Reversal of impairment losses: - trade receivables 47,063 - - - 47,063 - - - 8. PROFIT BEFORE TAX Profit before tax is arrived at after crediting/(charging) the following: The Group The Company 2025 2024 2025 2024 RM RM RM RM Interest income 11,251,068 7,366,656 2,883,079 1,092,352 Fair value gain on short-term investments 2,941,888 1,614,770 - - Gain on disposal of short-term investments - 267,400 - - Gain on disposal of property, plant and equipment 25,137 - - - Lease income from property, plant and equipment 1,290,390 1,273,118 - - Net insurance claim proceeds 2,006,536 2,217,474 - - Auditors’ remuneration: - audit fee - current financial year - auditors of the Company (228,000) (220,500) (156,000) (148,500) - other auditors (421,424) (417,804) - - - underprovision in the previous financial year - auditors of the Company - (3,396) - - - other auditors (6,156) - - - - non-audit fee - auditors of the Company (24,500) (12,500) (24,500) (12,500) - member firms of the auditors of the Company (5,500) (5,500) - - - other auditors (31,272) (25,293) - - Depreciation of property, plant and equipment (18,179,327) (17,284,642) (193,860) (106,859) Depreciation of right-of-use assets (3,275,619) (3,397,988) - - Directors’ remuneration: - directors of the Company: - fees (419,844) (340,352) (359,844) (340,352) - salaries and other emoluments (15,217,020) (14,194,985) (8,107,875) (7,426,142) - defined contribution plan (1,624,719) (1,491,526) (1,540,302) (1,410,805) - directors of the Subsidiaries: - salaries and other emoluments (2,217,782) (2,418,605) - - Net (loss)/gain on foreign exchange: - unrealised (9,773,756) 4,208,237 (2,514) (82,047) - realised (123,254) 258,236 253,528 841,290 Lease expenses: - short-term leases (1,066,390) (1,657,054) - (48,717) - low value assets (52,804) (58,587) - - Property, plant and equipment written off (27,780) (143,635) - - Staff costs (160,233,215) (153,061,488) (815,428) (792,984)
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