22. PROFIT BEFORE TAX (continued) Other than those disclosed elsewhere in the financial statements, profit before tax is arrived at: (continued) Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 After crediting: Dividend income from subsidiaries (unquoted) - - (3,739) (1,764) Finance income (118) (73) (724) (582) Gain on disposal of property, plant and equipment (161) (203) - - Gain on lease termination (19) (1) - - Net reversal of impairment loss on trade and other receivables (664) (351) - - Net reversal of impairment losses on amounts due from subsidiaries - - (31) - Realised foreign exchange gain (10) (95) - (3) Rental income from investment properties (123) (120) - - Unrealised foreign exchange gain - (11) - - (a) Finance income is recognised as it accrues, using the effective interest method. (b) Rental income is accounted for on a straight-line basis over the lease term. 23. TAXATION Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Current tax Current year 3,535 1,932 128 102 Under/(Over) provision in prior years 247 146 (6) (20) 3,782 2,078 122 82 Deferred tax (Note 10) Origination and reversal of temporary differences 337 (127) - - Under/(Over) provision in prior years 132 (1,179) - - 469 (1,306) - - 4,251 772 122 82 ANNUAL REPORT 2025 Financial Statements (conঞ nued) 137
RkJQdWJsaXNoZXIy NDgzMzc=