Notes To The Financial Statements 31 March 2024 (Cont’d) 155 FINANCIAL STATEMENTS & OTHERS 23. FINANCE COSTS Group Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Interest expense: - term loans 373 7 - - - other borrowings 1,892 790 1,640 774 - intercompany advance - - 9 84 Unwinding of discount (RCPS) 482 532 - - Others - facility fees 786 150 107 70 3,533 1,479 1,756 928 24. LOSS BEFORE TAX Other than those disclosed elsewhere in the financial statements, loss before tax is arrived at: Group Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 After charging: Auditors’ remuneration: - Statutory audit - BDO PLT 124 118 60 58 - Other auditors 137 135 - - - Non-statutory audit - BDO PLT 9 15 6 6 - Other auditors 9 - - - Inventories written down 1,026 13,481 32 - Realised loss on foreign exchange 23 1,053 - - Unrealised loss on foreign exchange 109 - - - Fair value loss on short term funds - 4 - 4 Fair value loss on financial guarantee contracts - - 686 - And crediting: Fair value gain on derivatives 74 - 137 - Unrealised gain on foreign exchange - 805 - - Gain on disposal of subsidiary 120 - 200 - Interest income received from: - fixed deposits with licensed banks 111 16 24 2 - short term funds 22 99 3 42 - subsidiaries - - 5,742 4,971 Unrealised gain on foreign exchange - 805 - - Management fees from subsidiaries - - 953 682
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