Dagang NeXchange Berhad Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS 5. GOODWILL Group 2025 2024 RM’000 RM’000 Cost 63,820 63,820 Accumulated impairment loss 63,820 63,820 Carrying amounts - - The recoverable amounts of the cash-generating units were determined using the value in use approach, and this was derived from the present value of the future cash flows from each cash-generating unit computed based on the projections of financial budgets approved by management covering a period of 5 years. In previous financial years, goodwill was fully impaired. 6. INTANGIBLE ASSETS Group Software in progress RM’000 Software RM’000 Development expenditure RM’000 Licence and others RM’000 Development and production assets RM’000 Exploration and evaluation assets RM’000 Total RM’000 Cost At 1 January 2024 788 37,663 315 48,106 1,155,885 248,758 1,491,515 Additions 668 - - - - 96,019 96,687 Reclassification (562) 562 - - - - - Foreign currency translation - - - - (23,453) (6,582) (30,035) At 31 December 2024/1 January 2025 894 38,225 315 48,106 1,132,432 338,195 1,558,167 Additions 22 125 - - - 82,096 82,243 Written off - (500) - - - - (500) Reclassification (828) 828 - - - - - Adjustment (88) - - - - - (88) Foreign currency translation - - - - (79,720) (27,460) (107,180) At 31 December 2025 - 38,678 315 48,106 1,052,712 392,831 1,532,642 159 OPERATIONAL REVIEW SUSTAINABILITY STATEMENT GOVERNANCE FINANCIAL STATEMENTS SHAREHOLDERS’ INFORMATION INTELLIGENCE POWERING

RkJQdWJsaXNoZXIy NDgzMzc=