203 INTEGRATED ANNUAL REPORT 2025 ACCOUNTABILITY | NOTES TO THE FINANCIAL STATEMENTS 6. REVENUE (CONTINUED) (b) Contract balances (continued) (iv) Unsatisfied long-term EPCIC contracts The following table shows unsatisfied performance obligations resulting from long-term EPCIC contracts: Group 2025 RM million 2024 RM million Aggregate amount of the transaction price allocated to long-term EPCIC contracts that are partially or fully unsatisfied as at 31 January 1,341 5,354 As at 31 January 2025, the Group had unsatisfied performance obligations amounting to RM1,341 million, which relate solely to one EPCIC project for an FPSO vessel. Management expects that 100% of the transaction price allocated to these obligations will be recognised as revenue in the next reporting period, as the project is anticipated to be fully completed within that timeframe. 7. COST OF SALES Group 2025 RM million 2024 RM million Included in cost of sales are: Amortisation of intangible assets (Note 19) 53 53 Depreciation of property, plant and equipment 287 237 Employee benefits expenses (Note 10) 240 177 EPCIC construction costs 3,797 7,604 Vessel operating expenses 476 430 8. OTHER INCOME Group Company 2025 RM million 2024 RM million 2025 RM million 2024 RM million Net fair value gain on other investments * 12 - - Write-back of deposit received - 43 - - Service fee income - - 2 1 Gain on liquidation of subsidiaries * 1 - 1 Net gain on foreign exchange * 35 * - Reversal of impairment loss on other receivables (Note 25(b)) - 1 - - Government grant income - 2 - - Gain on modification of a term loan - 5 - - Sales of scrap 30 3 - - Miscellaneous 8 6 - 1 38 108 2 2 * Amounts for the financial year ended 31 January 2025 are disclosed in Note 12.
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