NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 31. Revenue Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Revenue from contracts with customers: Concessions based services 30,055 22,601 5,191 6,833 Commercial based services and products: - sales of goods 14,471 42,025 - - - services rendered 618,481 548,186 1,056 2,530 - concesssion related services 345 10,875 345 763 - blockchain and AI related services 643,542 362,778 - - 1,306,894 986,465 6,592 10,126 Revenue from financing receivables: Commercial based services 213 370 - - Interest income derived from financing receivables 11,755 14,702 - - Profit income derived from ijarah financing receivables 1,431 1,650 - - 13,399 16,722 - - Revenue from other sources: - rental income 14,739 12,533 7,016 6,995 - dividend income 240 1,180 350,000 325,000 14,979 13,713 357,016 331,995 1,335,272 1,016,900 363,608 342,121 Timing of revenue recognition: - At a point in time 1,295,449 969,335 6,592 10,126 - Over time 11,445 17,130 - - 1,306,894 986,465 6,592 10,126 Rendering of services Revenue from concession based services, commercial based services and products as well as blockchain and AI related services are recognised at a point in time in which the services are rendered, which simultaneously received and consumes the benefit provided by the Group and the Company, and the Group and the Company have a present right to payment for the services. Revenue from media solution and related professional services are recognised over time in which the services are rendered, which simultaneously received and consumes the benefit provided by the Group, and the Group has a present right to payment for the services. FINANCIAL STATEMENTS 261
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