FINANCIAL PERFORMANCE 174 STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 Group Company Note 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Revenue 22 298,283 327,775 10,180 15,080 Cost of sales (181,289) (193,820) - - Gross profit 116,994 133,955 10,180 15,080 Other income 23 4,084 3,454 1,153 1,134 Allowance of expected credit losses on receivables 10 (3) (19) (7,500) - Administrative and other expenses (107,521) (113,505) (9,153) (9,851) Selling and distribution expenses (7,944) (8,104) - - Impairment loss on:- - property, plant and equipment 3 (2,236) - - - - right-of-use assets 4 (6,473) - - - - investment in subsidiaries 6 - - (7,376) - Operating (loss)/profit (3,099) 15,781 (12,696) 6,363 Finance income 24 568 1,101 805 1,947 Finance costs 24 (6,071) (7,444) - - (Loss)/Profit before tax 25 (8,602) 9,438 (11,891) 8,310 Tax (expense)/income 26 (1,845) (4,623) (165) 41 (Loss)/Profit for the financial year (10,447) 4,815 (12,056) 8,351 Other comprehensive loss:- Items that will be reclassified subsequently to profit or loss Foreign currency translation (8,761) (7,017) - - Other comprehensive loss for the financial year, net of tax (8,761) (7,017) - - Total comprehensive (loss)/income for the financial year (19,208) (2,202) (12,056) 8,351
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