NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 106 11. PROPERTY, PLANT AND EQUIPMENT (CONT’D) ACCUMULATED DEPRECIATION Foreign As at currency As at 31 1 January translation Changes for December 2025 differences the year Write-offs Disposals 2025 The Group RM RM RM RM RM RM Freehold land - - - - - - Land improvement 113,643 (8,298) 39,314 - - 144,659 Freehold buildings 40,674,424 (2,352,157) 4,377,249 (16,681) - 42,682,835 Long-term leasehold buildings 28,385,865 (1,113,840) 1,434,607 - - 28,706,632 Factory and office renovation 28,449,893 (912,485) 1,342,055 (281,507) - 28,597,956 Plant and machinery 186,358,085 (7,577,696) 9,329,289 (785,497) (2,325,703) 184,998,478 Workshop tools 2,472,881 - 38,069 (131,668) (5,858) 2,373,424 Office equipment 9,428,888 (380,391) 683,464 (161,923) - 9,570,038 Furniture and fittings 905,927 (18,122) 64,062 - - 951,867 Motor vehicles 8,985,921 (336,331) 788,522 - - 9,438,112 Computers 1,672,606 (60,795) 82,696 (82,814) - 1,611,693 Capital work-in-progress - - - - - - Total 307,448,133 (12,760,115) 18,179,327 (1,460,090) (2,331,561) 309,075,694
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