ACCOUNTABILITY 200 YINSON HOLDINGS BERHAD 6. REVENUE (CONTINUED) (b) Contract balances (continued) (iv) Unsatisfied long-term EPCIC contracts As at 31 January 2026, the Group did not have any unsatisfied performance obligations, as all EPCIC projects were completed during the current financial year. As at 31 January 2025, the Group had unsatisfied performance obligations amounting to RM1,341 million, which related solely to one EPCIC project for an FPSO vessel and 100% of the transaction price allocated to these obligations was recognised as revenue in the current financial year. 7. COST OF SALES Group 2026 2025 RM million RM million Included in cost of sales are: Amortisation of intangible assets (Note 19) 59 53 Depreciation of property, plant and equipment (Note 17) 273 287 Employee benefits expenses (Note 10) 336 240 EPCIC construction costs 887 3,797 Vessel operating expenses 549 476 8. INTEREST AND OTHER INCOME Group Company 2026 2025 2026 2025 RM million RM million RM million RM million (a) Interest income: Accretion of interest on contract assets (Note 6 (b)(iii)) 152 11 - - Others 83 84 3 2 235 95 3 2 (b) Other income: Service fee income - - 1 2 Recharged reimbursable expenses 19 - - - Sales of scrap 2 30 - - Miscellaneous 8 8 - - 29 38 1 2
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