Kimlun Corporation Berhad Annual Report 2025

ANNUAL REPORT 2025 163 NOTES TO THE FINANCIAL STATEMENTS 200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 6. Profit before tax The following items have been included in arriving at profit before tax: 2025 2024 2025 2024 RM RM RM RM Auditors' remuneration: Statutory audits - Current year - Ernst & Young PLT 584,000 535,000 80,000 87,000 - Other auditors 22,826 24,349 - - - Underprovision in prior year - Other auditors 5,918 - - - - Other services - Ernst & Young PLT 10,000 10,000 10,000 10,000 Allowance for impairment on trade receivables (Note 21) 1,994,000 107,000 - - Reversal of allowance for impairment on trade receivables (Note 21) - (18,184,023) - - Reversal of allowance for impairment on contract assets (Note 4) - (25,391,137) - - Reversal of provision for impairment on investment in subsidiaries - - (10,000,000) - Bad debts recovered - (678,290) - - Employee benefits expenses (Note 7) 121,089,731 107,319,220 - - Non-executive directors' remuneration (Note 8) 450,950 446,700 450,950 446,700 Hire of plant and machinery 59,099,923 39,802,371 - - Depreciation of property, plant and equipment (Note 11) 46,585,216 27,861,030 - - Depreciation of right-of-use assets (Note 12) 4,240,220 3,819,906 - - Depreciation of investment properties (Note 13) 6,549 6,549 - - Loss on disposal of subsidiaries (Note 15) - 273,080 - - Company Group - 43 -

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