MKH BERHAD | ANNUAL REPORT 2023 177 6. PROFIT BEFORE TAX (CONT’D) The Group The Company 2023 2022 2023 2022 RM RM RM RM Profit before tax is arrived at after charging: (Cont’d) Inventories written down 18,960 - - - Inventories written off 16,509 577 - - Loss on disposal of property, plant and equipment 25,890 - - - Net losses on foreign exchange: Realised 339,506 559,835 - 85,891 Unrealised 495,545 - - - Provision for foreseeable loss (Note 21) 2,080,070 - - - Personnel expenses (including key management personnel): Contributions to Employees Provident Fund 6,175,899 6,016,775 - - Provision for retirement gratuity (Note 30) 1,317,328 - - - Provision for post-employment benefit obligations (Note 30) 4,415,620 3,163,357 - - Wages, salaries and others 57,940,035 54,877,222 305,190 257,024 Property, plant and equipment written off 80,816 587,418 - 3 Expenses relating to leases: Short-term leases 139,325 259,184 - - Low-value assets 110,484 29,790 - - And crediting: Bad debt recovered 26,620 18,700 - - Changes in fair values of: Biological assets (Note 25) 288,344 - - - Investment properties (Note 14) - 2,435,000 - - Dividend income from other investment 56,489 46,223 - - Fair value gains arising on transfer of inventories to investment properties (Note 14) - 2,950,269 - - Fair value gains arising on transfer of property, plant and equipment to investment properties (Note 14) 2,803,098 - - - NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2023
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