NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 4. REVENUE (CONT'D) Group revenue excludes intra-group transactions. The Group The Company 2025 2024 2025 2024 RM RM RM RM Timing of revenue recognition Point in time 483,652,586 461,354,124 - - Over time 434,749,024 566,469,922 - - 918,401,610 1,027,824,046 - - Rental income from investment properties is generated from retail properties and an international school, with remaining non-cancellable lease period ranging from 1 year to 19 years (2024: 1 year to 15 years) under operating lease arrangement. 5. COST OF SALES The Group 2025 2024 RM RM Attributable property development costs 340,923,769 442,731,400 Attributable cost of completed development properties sold 22,323,056 9,699,067 Overprovision of property development costs for completed projects (32,824,789) (8,479,167) Direct operating expenses from investment properties generating rental income 13,592,212 13,117,386 Cost of goods sold 76,340,362 85,045,823 Cost of sales of crude palm oil, crude palm kernel oil and palm kernel 195,481,642 217,307,018 Cost of services 4,453,087 4,103,081 Recognition of provision for foreseeable loss (Note 22) 530,776 942,025 Provision for liquidated ascertained damages (Note 30(c)) 7,043,677 - 627,863,792 764,466,633 During the financial year, total contract cost recognised by the Group as cost of sales in profit or loss amounting to RM15,312,031 (2024: RM18,531,279). Also, included in overprovision of property development costs, is an amount of RM28,042,524 (2024: RMNil) represents a reversal of provision of certain development costs no longer required in the township development. 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 199 ANNUAL REPORT 2025 MKH BERHAD
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