NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 (CONT’D) 27. PROFIT BEFORE TAXATION (CONT’D) The Group The Company 2025 2024 2025 2024 Note RM’000 RM’000 RM’000 RM’000 Profit before taxation is arrived at after charging/(crediting) (Cont’d):- Lease expenses: - short-term leases 124,556 96,174 - - - low-value assets 6 6 - - Net loss/(gain) on foreign exchange: - realised 1,127 322 (2) - - unrealised 931 206 22 - Staff costs (including other key management personnel as disclosed in Note 32(b)): 32(b) - salaries, bonuses and other benefits 60,070 57,173 - - - defined contribution benefits 4,770 3,774 - - - share option expenses 3,705 6,284 - - Dividend income from short-term investment (12) - Fair value gain on short-term investment (33) - - - Gain on disposal of property, plant and equipment (25,825) (2) - - Gain on lease modification (169) - - - Gain on lease settlement - (185) - - Short-term investment income (7,238) (1,956) (2,449) (436) Interest income: - cash and bank balances (53) (33) (14) - - fixed deposits (657) (30) - - - loan to subsidiaries - - (4,493) - - trade receivables (1,088) - - - - others - (28) - (28) Lease income (99) (96) - - Writeback of allowance for impairment losses on trade receivables (8,616) - - - 204 KEYFIELD INTERNATIONAL BERHAD (Incorporated in Malaysia) | Registration No: 202001038989 (1395310 - M)
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