164 KIMLUN CORPORATION BERHAD • NOTES TO THE FINANCIAL STATEMENTS 200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 6. Profit before tax (cont'd) The following items have been included in arriving at profit before tax (cont'd): 2025 2024 2025 2024 RM RM RM RM Gain on disposal of property, plant and equipment (1,025,582) (514,900) - - Gain on remeasurement of financial liabilities - (1,007,022) - - Property, plant and equipment written off 58,232 86,542 - - Write back of land held for development (Note 18(a)) - (1,500,000) - - Gain on derecognition due to lease modification (544) (41,504) - - Loss on disposal of assets held for sale - 455,437 - - Inventories written down 3,728,849 - - - Gain on deemed disposal of investment in joint venture (Note 17) - (1,837,388) - - Short term leases: - equipment 22,779 16,616 - - - land and building 738,629 1,106,051 - - - office equipment 202,408 178,630 - - Interest income from financial assets at amortised cost (2,800,060) (2,588,083) (6,283,079) (5,937,431) Provision for defect liability costs (Note 27) 8,044,216 5,020,000 - - Foreign exchange (gain)/loss - realised (524,946) 851,319 - - - unrealised 4,384,832 7,387,217 - - Group Company - 44 -
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