Sasbadi Annual Report 2021

111 ANNUAL REPORT 2021 FINANCIAL STATEMENTS (continued) 111 23. (LOSS)/PROFIT BEFORE TAX Other than those disclosed elsewhere in the financial statements, (loss)/profit before tax is arrived at: Group Company 2021 2020 2021 2020 RM’000 RM’000 RM’000 RM’000 After charging: Auditors’ remuneration - statutory audit 267 288 60 60 - non-audit services 8 15 8 15 Amortisation of intangible assets 1,422 1,421 - - Depreciation of property, plant and equipment 2,517 2,763 - - Depreciation of investment properties 53 54 - - Expenses related to short-term leases and low-value assets 221 383 - - Impairment loss on property, plant and equipment - 345 - - Impairment loss on investment in subsidiaries - - 2,316 278 Impairment of goodwill 533 - - - Interest expenses in relation to lease liabilities 94 93 - - Net write down of inventories 10,997 5,293 - - Property, plant and equipment written off 28 - - - Personnel expenses: - Contributions to Employees’ Provident Fund 2,116 2,318 - - - Wages, salaries and others 17,094 18,960 - - - Share-based payments 500 400 - - Realised foreign exchange loss 13 4 - -