200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 6. Profit/(loss) before tax (cont'd) The following items have been included in arriving at profit/(loss) before tax (cont'd): 2024 2023 2024 2023 RM RM RM RM Gain on disposal of property, plant and equipment (514,900) (906,446) - - Gain on remeasurement of financial liabilities (1,007,022) - - - Property, plant and equipment written off 86,542 1,493,269 - - Write back of land held for development (Note 18(a)) (1,500,000) (3,900,000) - - Gain on derecognition due to lease modification (41,504) (3,338) - - Loss on disposal of assets held for sale 455,437 - - - Gain on deemed disposal of investment in joint venture (Note 17) (1,837,388) - - - Short term leases: - equipment 16,616 10,296 - - - land and building 1,106,051 721,832 - - - office equipment 178,630 156,608 - - Provision for impairment loss on investment in subsidiaries - - - 10,027,486 Interest income from financial assets at amortised cost (2,588,083) (1,872,439) - - Provision for/(reversal of) defect liability costs (Note 26) 5,020,000 (1,561,000) - - Foreign exchange loss/(gain) - realised 851,319 4,582,078 - - - unrealised 7,387,217 (8,721,197) - - Group Company - 44 - NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024 136
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