166 KEYFIELD INTERNATIONAL BERHAD 202001038989 (1395310-M) NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2024 (cont’d) 25. PROFIT BEFORE TAXATION The Group The Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Profit before taxation is arrived at after charging/(crediting):- Auditor’s remuneration: - audit fees 243 214 50 22 - non-audit fees 8 - 8 - Accretion of interest on CRNCPS 3,053 2,669 3,053 2,669 Depreciation: - property, plant and equipment 35,138 28,001 - - - investment property 31 31 - - - right-of-use assets 17,542 9,454 - - Direct operating expenses on income generating investment property 15 5 - - Directors’ fee 312 304 312 301 Directors’ non-fee emoluments: - salaries, bonuses, allowances and other benefits 5,350 3,612 42 9 - defined contribution benefits 604 429 - - - share option expenses 2,373 - 625 - Lease expense: - short-term leases 96,174 55,837 - - - low-value assets 6 6 - - Loss on foreign exchange: - realised 891 212 - - - unrealised 297 120 - - Staff costs (including other key management personnel as disclosed in Note 30): - salaries and bonuses 55,328 25,743 - - - defined contribution plan 3,774 1,345 - - - other benefits 1,845 852 - - - share option expenses 6,284 - - - Interest expense on lease liabilities 1,538 819 - - Other interest expenses: - term loans 448 2,576 - 1,403 - revolving credits 4 1,121 - - - CRNCPS 1,422 4,275 1,422 4,275 - shareholder of a subsidiary - 78 - - - third parties 1,998 5,062 - - Interest income (2,047) (584) (464) (682) Lease income (96) (96) - - Gain on foreign exchange: - realised (569) (142) - - - unrealised (91) (159) - - Loss on lease modification - 18 - - Gain on lease settlement (185) - - - Gain on disposal of property, plant and equipment (2) - - -
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