Zetrix AI Berhad Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 6. Development costs Development costs Intangible assets under development Total RM’000 RM’000 RM’000 Group Cost At 1 January 2024 1,059,146 246,016 1,305,162 Additions 661,627 805 662,432 Disposal of a subsidiary (12,000) - (12,000) Reclassification 15,000 (15,000) - Foreign translation differences (4) - (4) At 31 December 2024 1,723,769 231,821 1,955,590 Additions 1,029,725 - 1,029,725 Foreign translation differences 15,810 - 15,810 At 31 December 2025 2,769,304 231,821 3,001,125 Accumulated amortisation At 1 January 2024 99,113 - 99,113 Charge for the financial year 20,273 - 20,273 Disposal of a subsidiary (12,000) - (12,000) Foreign translation differences 87 - 87 At 31 December 2024 107,473 - 107,473 Charge for the financial year 40,162 - 40,162 Foreign translation differences (785) - (785) At 31 December 2025 146,850 - 146,850 Carrying amount At 31 December 2025 2,622,454 231,821 2,854,275 At 31 December 2024 1,616,296 231,821 1,848,117 FINANCIAL STATEMENTS 229

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