NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 34. Profit before tax (CONT’D) Profit before tax is determined after charging/(crediting), amongst others, the following items: (cont’d) Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Interest income (552) (1,567) (5,408) (7,594) Inventories written down 34 1 - - Lease expenses: - short-term leases (a) 1,845 1,540 974 287 - low-value assets (a) 68 162 40 75 Loss/(Gain) on foreign exchange: - realised 33 24,987 2 2 - unrealised 33 (14) (4) (1) Property, plant and equipment written off 119 163 - - Reversal of inventories written down (14) (45) - - Share of result of associates - 2 - - Share of result of joint ventures (1,162) (690) - - (a) The Group and the Company lease various properties and equipment with contract terms of not more than one year or value of the asset is not more than RM20,000 when it is new. These leases are short-term lease and leases of low-value assets. The Group and the Company have elected not to recognise ROU assets and lease liabilities for these leases. 35. Taxation Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Tax expenses recognised in profit or loss Current tax - Current financial year 1,593 2,413 - 150 - (Over)/Under provision in prior financial years (647) 2,780 (150) - 946 5,193 (150) 150 Deferred tax - Origination and reversal of temporary differences 313 1,703 - - - (Over)/Under provision in prior financial years (1,910) 4,288 (1,910) - (1,597) 5,991 (1,910) - (651) 11,184 (2,060) 150 264
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