27. (LOSS)/PROFIT BEFORE TAX Group Company 1.7.2022 to 31.12.2023 RM’000 1.7.2021 to 30.6.2022 RM’000 1.7.2022 to 31.12.2023 RM’000 1.7.2021 to 30.6.2022 RM’000 (Loss)/Profit before tax is arrived at after charging/(crediting): Amortisation of intangible assets 49,820 29,147 231 5 Auditors’ remuneration: – audit fees – Crowe Malaysia PLT 741 548 330 220 – foreign affiliate of Crowe Malaysia PLT 823 573 – – – local affiliate of Crowe Malaysia PLT – 13 – – – Other auditors 287 350 – – – non-audit fees – Crowe Malaysia PLT 116 15 51 15 – foreign affiliate of Crowe Malaysia PLT 173 – – – Depreciation: – property, plant and equipment 192,574 89,455 186 90 – right-of-use assets 3,832 2,689 – – Directors’ remuneration 9,059 6,737 7,813 5,673 Expenses relating to short-term leases 424 1,216 782 418 Impairment loss: – investment in an associate – 96 – – – property, plant and equipment 25,751 – – – Intangible assets written off 200 328 – – Inventories written down 1,146 1,323 – – Loss on disposal of property, plant and equipment 2 – 2 – Loss on derecognition of a subsidiary – 117 – – Loss on foreign exchange: – realised 5,614 3,361 185 8 – unrealised 22,449 34,293 108 – Personnel expenses: – contributions to Employees Provident Fund 33,580 20,845 2,073 1,542 – wages, salaries and others 321,964 201,571 19,826 14,140 – share options expenses 12,306 9,679 10,090 7,824 Property, plant and equipment written off 46 4 – – Integrated Report 2023 267
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