NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 33. Finance costs Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Interest expenses of financial liabilities at amortised cost - term loans 8,893 7,316 8,398 6,522 - revolving credit 3,854 5,868 2,357 4,287 - block discounting 890 1,276 - - - sukuk wakalah 67,184 50,583 67,184 50,583 - margin financing 1,174 - - - - lease liabilities 1,192 1,731 27 19 - bank guarantee 2 2 - - 83,189 66,776 77,966 61,411 34. Profit before tax Profit before tax is determined after charging/(crediting), amongst others, the following items: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Auditors’ remuneration - statutory audit 719 590 118 102 - non-audit services 10 3 10 3 Amortisation of development costs 40,162 20,273 10,200 10,200 Bad debts written off - 728 - - Deposit received forfeited (61) (43) - - Depreciation of property, plant and equipment 33,858 27,536 9,309 9,377 Depreciation of investment properties 1,479 1,784 3,525 3,528 Depreciation of right-of-use assets 8,318 6,987 483 424 Fair value loss/(gain) on other investments 18,714 (15,602) - - Fair value loss/(gain) on digital assets 16 (43) - - Gain on disposal of property, plant and equipment (166) (18) - - Gain on disposal of a subsidiary - (17,650) - - Gain on derecognition of an associate (3) - - - Gain on modification of lease contract (13) - - - Gain on early termination of lease contract (8) - - - Interest expense on lease liabilities (recognise as costof sales) 22 82 - - FINANCIAL STATEMENTS 263
RkJQdWJsaXNoZXIy NDgzMzc=