Frontken Berhad Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 100 8. PROFIT BEFORE TAX (CONT’D) (a) Staff costs Staff costs include salaries, bonuses, contributions to statutory defined contribution plan, defined benefits plan and all other staff related expenses. Contributions to statutory defined contribution plan and defined benefits plan, included in staff costs, made by the Group and by the Company during the financial year are as follows: The Group The Company 2025 2024 2025 2024 RM RM RM RM Defined contribution plan 5,092,462 5,054,093 100,859 97,838 Defined benefits plan 83,127 330,947 - - (b) Key management personnel compensation The remuneration of the members of key management are as follows: The Group The Company 2025 2024 2025 2024 RM RM RM RM Directors of the Company 17,261,583 16,026,863 10,008,021 9,177,299 Directors of the Subsidiaries 2,217,782 2,418,605 - - Other Key Management Personnel 5,018,951 5,180,282 359,575 342,639 24,498,316 23,625,750 10,367,596 9,519,938 In addition to the above disclosure, there is an unallocated provision of director fees in a subsidiary amounting to RM6,261,704 (2024: RM5,142,200). c) Directors’ remuneration Contributions to provident fund, included in directors’ remuneration, made by the Group and by the Company during the current financial year are as follows: The Group The Company 2025 2024 2025 2024 RM RM RM RM Contributions to provident funds: Directors of the Company 1,624,719 1,491,526 1,540,302 1,410,805 Directors of the Subsidiaries 202,984 215,491 - - 1,827,703 1,707,017 1,540,302 1,410,805

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