21. FINANCE COSTS Group Company 2024 2023 2024 2023 RM9000 RM9000 RM9000 RM9000 Interest expense of financial liabilities that are not at fair value through profit or loss 688 827 146 147 Fair value adjustment on noncurrent trade and other receivables 359 - 649 - Interest expense on lease liabilities 38 30 - - 1,085 857 795 147 Finance costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognised in profit or loss using the effective interest method. 22. PROFIT BEFORE TAX Other than those disclosed elsewhere in the financial statements, profit before tax is arrived at: Group Company 2024 2023 2024 2023 RM9000 RM9000 RM9000 RM9000 After charging: Auditors9 remuneration: - statutory audit 318 303 65 65 - non-audit services 8 13 8 8 Amortisation of intangible assets 1,420 1,422 - - Depreciation of property, plant and equipment 2,723 2,194 - - Depreciation of investment properties 53 52 - - Expenses related to short-term leases and low-value assets 212 146 - - Impairment loss on investment in subsidiaries - - - 80 Impairment loss on amounts due from subsidiaries - - 29 - Interest expenses in relation to lease liabilities 38 30 - - Net write-down of inventories 9,950 3,037 - - Intangible assets written-off - 12 - - Property, plant and equipment written-off - 21 - - Personnel expenses: - Contributions to Employees9 Provident Fund 2,375 2,175 - - - Wages, salaries and others 21,191 19,956 - - Realised foreign exchange loss - 105 - - ANNUAL REPORT 2024 HOLDINGS BERHAD Financial Statements (continued) 132
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