100 MSC BERHAD Notes to the Financial Statements (cont’d) 26. Finance Costs Group Company 1.7.2023 to 30.6.2024 1.1.2022 to 30.6.2023 1.7.2023 to 30.6.2024 1.1.2022 to 30.6.2023 RM RM RM RM Interest expenses on - Lease liabilities 43,830 41,438 13,135 41,438 - Term loan 87,963 - 87,963 - 131,793 41,438 101,098 41,438 27. Profit before Tax Profit before tax is determined after charging/(crediting) amongst other, the following items: Group Company 1.7.2023 to 30.6.2024 1.1.2022 to 30.6.2023 1.7.2023 to 30.6.2024 1.1.2022 to 30.6.2023 RM RM RM RM Auditors’ remuneration - statutory audit 75,000 75,000 40,000 66,000 - non-statutory audit 5,000 5,000 5,000 5,000 Amortisation of product development costs 2,769,182 4,024,257 553,628 3,481,881 Depreciation of: - property, plant and equipment 941,972 1,303,335 291,472 1,187,730 - right-of-use assets 614,734 561,372 356,594 561,372 Impairment losses on trade receivables - 22,243 - 8,966 Inventories written off 23,992 - - - (Gain)/Loss on disposal of: - property, plant and equipment (70,000) (44,397) - (44,397) - subsidiary companies - - 869,085 - - operations upon corporate reorganisation exercise - - (679,018) - (Gain)/Loss on foreign exchange - realised 38,826 39,472 2,718 39,368 - unrealised (765,214) (27,241) (766,463) (27,241) Non-executive Directors: - fee 132,000 363,000 132,000 363,000 - estimated money value of benefit-in-kind 336,000 130,806 336,000 130,806 Property, plant and equipment written off 12 1 9 1 Dividend income from a subsidiary company - - - (570,000) Interest income from: - deposits with licensed banks (160,262) (107,361) (87,395) (80,244) - short-term funds (54,419) (118,313) (54,419) (118,313) Reversal of impairment losses on trade receivables (23,567) - - - Reversal of provision of loss claim (600,000) - - -
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