NOTES TO THE FINANCIAL STATEMENTS 3. PROPERTY, PLANT AND EQUIPMENT (CONTINUED) Company Motor vehicles RM’000 Office equipment, furniture and fittings RM’000 Computer equipment RM’000 Total RM’000 Cost At 1 January 2024 229 88 639 956 Additions - 50 168 218 Disposals (207) - (4) (211) At 31 December 2024/1 January 2025 22 138 803 963 Additions - - 31 31 Disposals (22) - (18) (40) At 31 December 2025 - 138 816 954 Accumulated depreciation At 1 January 2024 229 81 471 781 Depreciation charges - 4 109 113 Disposals (207) - (3) (210) At 31 December 2024/1 January 2025 22 85 577 684 Depreciation charges - 12 130 142 Disposals (22) - (18) (40) At 31 December 2025 - 97 689 786 Carrying amounts At 1 January 2024 - 7 168 175 At 31 December 2024 - 53 226 279 At 31 December 2025 - 41 127 168 (a) The freehold land and buildings of the Group with carrying amounts of approximately RM21,588,000 (2024: RM21,700,000) have been charged to a licensed bank as security for banking facilities granted to the Group as disclosed in Note 20 to the financial statements. (b) The capital work-in-progress of the Group with cost of approximately RM20,010,000 (2024: RM20,010,000) have been charged to licensed banks as security for banking facilities granted to the Group as disclosed in Note 20 to the financial statements. The said capital work-in-progress was fully impaired in the previous financial year. (c) The equipment with carrying amount of approximately RM2,958,000 (2024: Nil) has been charged as security for credit facility granted to the Group as disclosed in Note 20 to the financial statements. (d) During the current financial year, the Group has reviewed the recoverable amount of its production equipment in the Semiconductor segment due to continued losses. An impairment loss of approximately RM151,874,000 (2024: Nil), representing the write-down of the production equipment to its recoverable amount was recognised in “Other operating expenses” line item of the statements of profit or loss and other comprehensive income. The recoverable amount was determined using the fair value less costs of disposal approach. The fair value of the production equipment was determined by an independent valuer using the combination of market comparison and cost approaches. In determining the fair value, the valuer considered factors such as residual value, economic useful lives and the condition of the assets. The fair value is categorised within level 3 of the fair value hierarchy. 157 OPERATIONAL REVIEW SUSTAINABILITY STATEMENT GOVERNANCE FINANCIAL STATEMENTS SHAREHOLDERS’ INFORMATION INTELLIGENCE POWERING
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