Sasbadi Annual Report 2020

SASBADI HOLDINGS BERHAD 118 FINANCIAL STATEMENTS (continued) 21. Finance costs Group 2020 2019 RM’000 RM’000 Interest expense of financial liabilities that are not at fair value through profit or loss 2,186 2,882 Interest expense on lease liabilities 93 - 2,279 2,882 22. (Loss)/Profit before tax Group Company 2020 2019 2020 2019 RM’000 RM’000 RM’000 RM’000 (Loss)/Profit before tax is arrived at after charging/(crediting): Auditors’ remuneration Audit fees KPMG PLT 282 290 60 68 Other auditors 6 6 - - Non-audit fees KPMG PLT 15 15 15 15 Material expenses/(income) Amortisation of intangible assets 1,421 1,407 - - Depreciation of property, plant and equipment 2,763 2,335 - - Depreciation of investment properties 54 52 - - Impairment loss on property, plant and equipment 345 - - - Impairment loss on investment in subsidiaries - - 278 - Property, plant and equipment written off - 180 - - Net write down of inventories 5,293 2,996 - - Personnel expenses - Contributions to Employees’ Provident Fund 2,318 2,345 - - - Wages, salaries and others 18,960 20,396 - - - Share-based payments 400 - - - Realised foreign exchange loss 4 33 - - Gain on disposal of property, plant and equipment (133) (108) - - Dividend income from: - subsidiary (unquoted) - - (840) (960) - other investments (quoted) (5) (7) - - Bad debts recovered (400) - - - Finance income (22) (26) (1) (1) Unrealised foreign exchange gain - (10) - - Net loss on impairment of financial instruments Impairment loss on trade receivables 1,544 482 - -