21. FINANCE COSTS Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Interest expense of financial liabilities that are not at fair value through profit or loss 686 688 139 146 Fair value adjustment on noncurrent trade and other receivables - 359 515 649 Interest expense on lease liabilities 168 38 - - 854 1,085 654 795 Finance costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognised in profit or loss using the effective interest method. 22. PROFIT BEFORE TAX Other than those disclosed elsewhere in the financial statements, profit before tax is arrived at: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 After charging: Auditors’ remuneration: BDO PLT - statutory audit 333 318 65 65 - non-audit services 8 8 8 8 Other auditor - statutory audit 1 - - - Amortisation of intangible assets 1,370 1,420 - - Depreciation of property, plant and equipment 3,702 2,723 - - Depreciation of investment properties 53 53 - - Expenses related to: - short-term leases 55 6 - - - leases of low-value assets 184 206 - - Impairment loss on investment in a subsidiary - - 159 - Impairment loss on amounts due from subsidiaries - - - 29 Net write down of inventories 4,580 9,950 - - Property, plant and equipment written-off 27 - - - Personnel expenses: - Contributions to Employees’ Provident Fund 2,726 2,375 - - - Wages, salaries and others 25,879 21,191 - - Unrealised foreign exchange loss 5 - - - SASBADI HOLDINGS BERHAD Financial Statements (conঞ nued) 136
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