21. FINANCE COSTS Group Company 2023 2022 2023 2022 RM’000 RM’000 RM’000 RM’000 Interest expense of financial liabilities that are not at fair value through profit or loss 827 973 147 - Interest expense on lease liabilities 30 49 - - 857 1,022 147 - 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 2023 2022 2023 2022 RM’000 RM’000 RM’000 RM’000 After charging: Auditors’ remuneration - statutory audit 303 267 65 60 - non-audit services 13 8 8 8 Amortisation of intangible assets 1,422 1,422 - - Depreciation of property, plant and equipment 2,194 1,932 - - Depreciation of investment properties 52 53 - - Expenses related to short-term leases and low-value assets 146 250 - - Impairment loss on investment in subsidiaries - - 80 - Interest expenses in relation to lease liabilities 30 49 - - Net write down of inventories 3,037 3,450 - - Intangible assets written-off 12 - - - Property, plant and equipment written-off 21 - - - Personnel expenses: - Contributions to Employees’ Provident Fund 2,175 1,872 - - - Wages, salaries and others 19,956 17,976 - - - Share-based payments - 480 - - Realised foreign exchange loss 105 - - - ANNUAL REPORT 2023 SASBADI HOLDINGS BERHAD 126 Financial Statements (continued)
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