Tropicana Corporation Berhad Annual Report 2024

7. FINANCE INCOME Group Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Finance income from: - deposits with licensed banks 1,553 2,772 151 130 - Housing Development Accounts 3,883 3,126 – – - amounts due from subsidiaries (Note 36(a)) – – 99,871 125,166 - others 1,942 1,208 81 470 7,378 7,106 100,103 125,766 8. FINANCE COSTS Group Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Finance costs on: - amounts due to subsidiaries (Note 36(a)) – – 50,234 55,985 - borrowings 143,498 180,657 55,880 81,200 - unwinding of discount on trade and other payables 740 319 – – - amortisation of borrowing costs (Note 32) 19,180 18,713 – – - accretion of interest on ICPS (Note 30) 10,525 6,447 10,525 6,447 - accretion of interest on lease liabilities (Note 35(b)) 398 386 – 1 174,341 206,522 116,639 143,633 9. (LOSS)/PROFIT BEFORE TAX The following amounts have been included in arriving at (loss)/profit before tax: Group Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Employee benefits expenses (Note 10) 142,343 181,246 16,439 9,832 Auditors’ remuneration: - audit fee 1,766 1,809 314 313 - non-audit fee 131 88 123 80 Depreciation of property, plant and equipment (Note 14) 23,701 30,783 48 235 Depreciation of right-of-use assets (Note 35(a)) 4,947 5,316 – 128 Amortisation of intangible assets (Note 22) 44 586 – – Amortisation of deferred license fees (Note 34(a)) (5,171) (5,077) – – Amortisation of security retainers accumulation fund (Note 23(b)(i)) 11 11 – – Unrealised returns on security retainers accumulation fund (Note 23(b)(i)) (241) (232) – – FINANCIAL STATEMENTS & OTHER INFORMATION 265

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