NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 107 11. PROPERTY, PLANT AND EQUIPMENT (CONT’D) IMPAIRMENT LOSS CARRYING AMOUNT As at 31 Foreign December Foreign As at currency 2024/ currency As at 31 As at 31 As at 31 1 January translation 1 January translation December December December 2024 differences 2025 differences Write-offs 2025 2025 2024 The Group RM RM RM RM RM RM RM RM Freehold land - - - - - - 50,209,299 29,978,487 Land improvement - - - - - - 113,881 159,101 Freehold buildings - - - - - - 81,550,940 87,687,849 Long-term leasehold buildings - - - - - - 16,450,731 15,681,179 Factory and office renovation - - - - - - 2,040,121 2,969,211 Plant and machinery 51,312 - (49,749) 1,563 - 1,563 73,150,234 72,776,733 Workshop tools - - - - - - 118,599 118,962 Office equipment - - - - - - 2,296,703 2,477,603 Furniture and fittings - - - - - - 210,050 207,035 Motor vehicles - - - - - - 3,404,910 3,477,257 Computers - - - - - - 141,780 141,327 Capital work-in-progress - - - - - - 8,690,824 10,970,951 Total 51,312 - (49,749) 1,563 - 1,563 238,378,072 226,645,695
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