| Loss before income tax |
| 19. |
Loss
before income tax |
Loss
before income tax from operations has been determined after inclusion of the following charges. The expenses by nature of the Company
are also disclosed in the charges below:
| | |
December 31,
2024 | | |
December 31,
2025 | | |
December 31,
2025 | |
| | |
RM | | |
RM | | |
US$ | |
| Cost of sales | |
| | |
| | |
| |
| Cost of materials | |
| 7,347,238 | | |
| 6,803,109 | | |
| 1,677,295 | |
| Employee benefits expense | |
| | | |
| | | |
| | |
| - Salaries and related costs | |
| 2,231,026 | | |
| 2,252,973 | | |
| 555,467 | |
| - Defined contribution plan | |
| 188,250 | | |
| 206,060 | | |
| 50,804 | |
| | |
| | | |
| | | |
| | |
| Selling and distribution expenses | |
| | | |
| | | |
| | |
| Freight outwards | |
| 173,926 | | |
| 136,856 | | |
| 33,742 | |
| Short-term lease expenses - Rental of warehouse (Note 13) | |
| 26,046 | | |
| 26,831 | | |
| 6,615 | |
| | |
| | | |
| | | |
| | |
| General and administrative expenses | |
| | | |
| | | |
| | |
| Employee benefits expense | |
| | | |
| | | |
| | |
| - Salaries and related costs | |
| 843,405 | | |
| 1,007,071 | | |
| 248,292 | |
| - Defined contribution plan | |
| 98,828 | | |
| 109,540 | | |
| 27,007 | |
| - Staff welfare | |
| 40,655 | | |
| 58,068 | | |
| 14,317 | |
| - Directors’ remuneration | |
| 127,464 | | |
| 237,344 | | |
| 58,517 | |
| Legal and professional fees | |
| 70,707 | | |
| 1,741,177 | | |
| 429,284 | |
| Short-term lease expenses - Rental of office (Note 13) | |
| 9,000 | | |
| - | | |
| - | |
|