MKH Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 30. PROVISIONS (CONT'D) (a) Post-employment benefit obligations (Cont'd) The benefits, which reflect the expected future services, as appropriate are expected to be paid as follows: The Group 2025 2024 RM RM Within 1 year 2,834,426 2,918,887 Between 2 and 5 years 10,109,807 9,131,352 After 5 years 17,940,259 17,831,815 30,884,492 29,882,054 (b) Retirement gratuity The Group 2025 2024 RM RM At beginning and end of year 21,904,397 21,904,397 The Company established a retirement gratuity scheme in 2005 for certain Executive Directors of the Company. The amount of retirement gratuity payable is determined by the Board of Directors in relation to the past services rendered and it does not account for the director’s services to be rendered in later years up to retirement. The provision for retirement gratuity is calculated based on the last drawn monthly salaries of the eligible directors and contribution to Employees Provident Fund for three years. The retirement gratuity payable is vested upon the directors reaching retirement age and is classified as current liabilities. (c) Liquidated ascertained damages The Group 2025 2024 RM RM At beginning of year - - Amounts recognised in profit or loss (Note 5) 7,043,677 - At end of year 7,043,677 - 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 265 ANNUAL REPORT 2025 MKH BERHAD

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