NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 9. DISCONTINUED OPERATION AND DISPOSAL GROUP CLASSIFIED AS HELD FOR SALE (CONT'D) Statement of profit or loss disclosure The results of Vast Kunshan for the financial year ended 30 September are as follows: The Group 2025 2024 RM RM Revenue 1,812,901 1,855,744 Cost of sales (855,213) (1,036,212) Gross profit 957,688 819,532 Other income 3,034,549 2,028,701 Sales and marketing expenses (49,279) (65,629) Administrative expenses (1,611,326) (813,391) Other expenses (1,040,660) (1,141,329) Profit before tax 1,290,972 827,884 Tax expenses (Note 8) (206,206) (206,878) Profit for the financial year 1,084,766 621,006 Profit before tax from discontinued operation is arrived at after (charging)/crediting: The Group 2025 2024 RM RM Amortisation of prepaid lease payments (107,723) (115,396) Auditors’ remuneration – statutory audit (8,348) (8,930) Changes in fair value of investment properties - (764,380) Depreciation of property, plant and equipment (620,903) (663,106) Loss on disposal of property, plant and equipment - (3,938) Interest income on bank balances, term deposits and short-term placements 507,957 363,831 Net gains on foreign exchange – realised 10,178 7,490 Personnel expenses (including compensation) – wages, salaries and others (1,295,618) (681,047) Property, plant and equipment written off (23,083) - Rental income 2,269,273 2,420,470 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 209 ANNUAL REPORT 2025 MKH BERHAD
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