Yinson Integrated Annual Report 2026

ACCOUNTABILITY | NOTES TO THE FINANCIAL STATEMENTS 217 INTEGRATED ANNUAL REPORT 2026 19. INTANGIBLE ASSETS Group Computer software RM million Contract rights(i) RM million Trademark RM million Licenses(a) RM million Development costs(b) RM million Total(ii) RM million Cost At 1 February 2024 57 441 8 - - 506 Additions 10 - - - - 10 Acquisition of a subsidiary company (Note 49(d)) - - 4 - - 4 Exchange differences (2) (32) (4) - - (38) At 31 January 2025 and 1 February 2025 65 409 8 - - 482 Asset acquisition (Note (a)) - - - 132 - 132 Additions - - 1 - 107 108 Write-off (5) - - - - (5) Exchange differences (5) (44) 3 (10) - (56) At 31 January 2026 55 365 12 122 107 661 Accumulated amortisation At 1 February 2024 46 230 1 - - 277 Amortisation (Note 7 & Note 9) 6 53 1 - - 60 Exchange differences (2) (18) (1) - - (21) At 31 January 2025 and 1 February 2025 50 265 1 - - 316 Amortisation (Note 7 & Note 9) 3 49 1 9 - 62 Write-off (3) - - - - (3) Exchange differences (3) (31) 1 - - (33) At 31 January 2026 47 283 3 9 - 342 Accumulated impairment At 31 January 2025 and 1 February 2025 - - - - - - Impairment (Note 12) 7 - 2 - - 9 At 31 January 2026 7 - 2 - - 9 Net carrying amount At 31 January 2025 15 144 7 - - 166 At 31 January 2026 1 82 7 113 107 310 (i) Contract rights recognised pursuant to the consideration paid for the novation of a charter contract involving provision of EPCIC and leasing of FPSO Helang. (ii) As at 31 January 2025, additions included a non-cash addition of RM7 million relating to computer software.

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