Notes to the Financial Statements for the Financial Year Ended 30 September 2024 Sustaining Lives, Empowering Communities Governance That Inspires Confidence Financial Insights Through Numbers Empowering Ownership PG. 203 6. PROFIT BEFORE TAX The Group The Company 2024 2023 2024 2023 RM RM RM RM Profit before tax is arrived at after charging: Amortisation of prepaid lease payments (Note 13) 1,513,220 1,524,099 - - Amortisation of intangible assets (Note 12.2) 1,166,138 590,000 - - Auditors’ remuneration: Statutory audit 877,836 850,177 76,000 66,000 Other services 72,000 208,000 17,000 181,000 Bad debts written off 66,987 15,190 - - Changes in fair values of: Investment properties (Note 14) - 893,000 - - Other investment (Note 17) 6,299 42,324 - - Deposit written off 6,500 2,000 - - Depreciation of: Property, plant and equipment (Note 10) 36,928,451 37,516,422 13,409 13,409 Right-of-use asset (Note 11) 322,047 322,047 - - Development expenditure expensed off (Note 18) 1,090,931 - - - Fair value losses arising on transfer of inventories to investment properties (Note 14) 242,460 - - - Impairment loss on: Loan receivables (Note 20) - 17,000 - - Trade receivables (Note 20) 93,090 50,268 - - Intangible assets written off (Note 12.2) 2,910,371 - - - Interest expense: Amount owing to landowner 472,838 - - - Former non-controlling interests 1,132,053 639,414 - - Lease liability 887,720 874,226 - - Loans and borrowings 21,492,947 18,822,346 8,416,155 6,126,688 Unwinding of discount 3,420,015 3,545,268 - - 27,405,573 23,881,254 8,416,155 6,126,688
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