Frontken Corporation Berhad 200401012517 (651020-T) • ANNUAL REPORT 2023 102 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) 4. OPERATING SEGMENTS (CONT’D) Other significant non-cash expenses/(income) consists of the following: The Group 2023 2022 RM RM Allowance for impairment losses on receivables - 759,650 Unrealised loss on foreign exchange 1,649,199 1,124,781 Property, plant and equipment written off 45,991 45,054 1,695,190 1,929,485 Reversal of allowance for impairment losses on trade receivables (492,662) - Gain on disposal of property, plant and equipment (928,886) (34,057) Gain on disposal of short-term investments (175,649) - Unrealised gain on foreign exchange (134,892) (2,727,327) Fair value gain on short-term investments (633,344) (76,694) (2,365,433) (2,838,078) Major customers The major customers with revenue equal to or more than 10% of the Group’s total revenue are as follows: Revenue Segment 2023 2022 RM RM Customer 1 160,816,101 182,625,418 Taiwan 5. REVENUE The Group The Company 2023 2022 2023 2022 RM RM RM RM Revenue from Contracts with Customers Recognised at a point in time Provision of services 463,420,064 484,589,645 - - Sale of goods 36,729,333 32,592,929 - - 500,149,397 517,182,574 - -
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