Frontken Berhad Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 110 12. RIGHT-OF-USE ASSETS CARRYING AMOUNT Foreign As at Modification Derecognition currency As at 1 January Depreciation of lease due to lease translation 31 December 2024 Additions charges liabilities termination differences 2024 The Group RM RM RM RM RM RM RM Leasehold land 30,974,584 1,202,359 (1,457,771) - - (2,172,747) 28,546,425 Factories and buildings 4,130,590 101,629 (1,824,188) (8,856) (72,110) (183,495) 2,143,570 Plant and machinery 23,129 - (22,137) - - (992) - Motor vehicles 89,874 72,168 (93,892) - - (6,791) 61,359 35,218,177 1,376,156 (3,397,988) (8,856) (72,110) (2,364,025) 30,751,354 Foreign As at Modification currency As at 1 January Depreciation of lease translation 31 December 2025 Additions charges liabilities differences 2025 The Group RM RM RM RM RM RM Leasehold land 28,546,425 - (1,437,684) - (1,237,696) 25,871,045 Factories and buildings 2,143,570 4,924,278 (1,791,861) (42,444) (334,237) 4,899,306 Motor vehicles 61,359 - (46,074) - (406) 14,879 30,751,354 4,924,278 (3,275,619) (42,444) (1,572,339) 30,785,230

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