FINANCIAL STATEMENTS (continued) 113 22. PROFIT/(LOSS) BEFORE TAX Other than those disclosed elsewhere in the financial statements, profit/(loss) before tax is arrived at: Group Company 2022 2021 2022 2021 RM’000 RM’000 RM’000 RM’000 After charging: Auditors’ remuneration - statutory audit 267 267 60 60 - non-audit services 8 8 8 8 Amortisation of intangible assets 1,422 1,422 - - Depreciation of property, plant and equipment 1,932 2,517 - - Depreciation of investment properties 53 53 - - Expenses related to short-term leases and low-value assets 250 221 - - Impairment loss on investment in subsidiaries - - - 2,316 Impairment of goodwill - 533 - - Interest expenses in relation to lease liabilities 49 94 - - Net write down of inventories 3,450 10,997 - - Property, plant and equipment written off - 28 - - Personnel expenses: - Contributions to Employees’ Provident Fund 1,872 2,116 - - - Wages, salaries and others 17,976 17,094 - - - Share-based payments 480 500 - - Realised foreign exchange loss - 13 - - 113 ANNUAL REPORT 2022
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