NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 104 11. PROPERTY, PLANT AND EQUIPMENT (CONT’D) COST Foreign As at currency As at 31 1 January translation December 2025 differences Reclassifications Additions Write-offs Disposals 2025 The Group RM RM RM RM RM RM RM Freehold land 29,978,487 (2,809,926) 23,034,681 6,057 - - 50,209,299 Land improvement 272,744 (14,204) - - - - 258,540 Freehold buildings 128,362,273 (6,547,442) 2,448,663 6,019 (35,738) - 124,233,775 Long-term leasehold buildings 44,067,044 (1,544,657) 2,634,976 - - - 45,157,363 Factory and office renovation 31,419,104 (955,474) 45,000 410,956 (281,509) - 30,638,077 Plant and machinery 259,136,381 (11,291,464) 10,529,714 2,895,513 (794,166) (2,325,703) 258,150,275 Workshop tools 2,591,843 - - 37,743 (131,704) (5,859) 2,492,023 Office equipment 11,906,491 (476,413) - 598,594 (161,931) - 11,866,741 Furniture and fittings 1,112,962 (18,122) - 67,077 - - 1,161,917 Motor vehicles 12,463,178 (485,414) 470,592 394,666 - - 12,843,022 Computers 1,813,933 (65,270) - 87,632 (82,822) - 1,753,473 Capital work-in-progress 10,970,951 (494,355) (40,024,933) 38,239,161 - - 8,690,824 Total 534,095,391 (24,702,741) (861,307) 42,743,418 (1,487,870) (2,331,562) 547,455,329
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