MSTGOLF Annual Report 2025

217 ANNUAL REPORT 2025 MST GOLF GROUP BERHAD 17. EMPLOYEE BENEFITS (CONT’D) Defined benefit obligation (cont’d) The maturity profile of undiscounted define employee service entitlement as of 31 December 2025 and 31 December 2024 are as follows:- Group 2025 2024 RM’000 RM’000 More than 10 years 132 63 The following table shows reconciliation from the opening balance to the closing balance for the net defined benefit liability and its components:- Group 2025 2024 RM’000 RM’000 Balance at 1 January 63 - Included in profit or loss:- Current service costs 50 8 Past service costs - 58 Net interest cost 4 - Other comprehensive income:- Effect of movement in exchange rate (5) (3) Actuarial gain due to experience adjustment 9 - Actuarial gain due to change in financial assumption 11 - Defined benefit obligations at 31 December 132 63 18. PROVISION Group 2025 2024 RM’000 RM’000 Non-current 1,710 1,763 Current 496 495 2,206 2,258 These relate to provision for restoration costs which represent the estimated cost of restoring leased space used in the principal activities of the Group. Provisions made are capitalised as part of the carrying amount of the Group’s property, plant and equipment.

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