EXCEL FORCE MSC BERHAD 101 Notes to the Financial Statements (Cont’d) 27. Profit before Tax Profit before tax is determined after charging/(crediting) amongst other, the following items: Group Company 1.1.2022 to 30.6.2023 1.1.2021 to 31.12.2021 1.1.2022 to 30.6.2023 1.1.2021 to 31.12.2021 RM RM RM RM Auditors’ remuneration - statutory audit 75,000 59,500 66,000 52,500 - non-statutory audit 5,000 5,000 5,000 5,000 Amortisation of product development costs 4,024,257 2,710,519 3,481,881 2,319,300 Depreciation of: - property, plant and equipment 1,303,335 754,047 1,187,730 688,276 - right-of-use assets 561,372 344,187 561,372 344,187 Impairment losses on trade receivables 22,243 - 8,966 - Gain on disposal of property, plant and equipment (44,397) (124,857) (44,397) (124,857) (Gain)/Loss on foreign exchange - realised 39,472 39,898 39,368 39,901 - unrealised (27,241) (9,181) (27,241) (9,181) Provision of loss claim - 600,000 - 600,000 Non-executive Directors’ fee 363,000 193,290 363,000 193,290 Property, plant and equipment written off 1 806 1 774 Dividend income from a subsidiary company - - (570,000) (470,000) Interest income from: - deposits with licensed banks (107,361) (50,101) (80,244) (39,443) - short-term funds (118,313) (64,999) (118,313) (64,999) Reversal of impairment losses on trade receivables - (109,416) - (108,573) Waiver of amount due from a subsidiary company - - - 285,370
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