NOTES TO THE FINANCIAL STATEMENTS 6. INTANGIBLE ASSETS (CONTINUED) Group Softwarein 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 Accumulated amortisation and impairment loss At 1 January 2024 Accumulated amortisation - 26,507 315 38,872 245,010 - 310,704 Accumulated impairment loss - 9,259 - 9,234 - - 18,493 - 35,766 315 48,106 245,010 - 329,197 Amortisation for the year - 897 - - 27,627 - 28,524 Impairment loss - - - - - 138 138 Foreign currency translation - - - - (6,527) - (6,527) At 31 December 2024/1 January 2025 Accumulated amortisation - 27,404 315 38,872 266,110 - 332,701 Accumulated impairment loss - 9,259 - 9,234 - 138 18,631 - 36,663 315 48,106 266,110 138 351,332 Amortisation for the year - 1,031 - - 29,934 - 30,965 Impairment loss - - - - 269,122 - 269,122 Written off - (500) - - - - (500) Foreign currency translation - - - - (23,359) - (23,359) At 31 December 2025 Accumulated amortisation - 27,935 315 38,872 273,035 - 340,157 Accumulated impairment loss - 9,259 - 9,234 268,772 138 287,403 - 37,194 315 48,106 541,807 138 627,560 Carrying amounts At 1 January 2024 788 1,897 - - 910,875 248,758 1,162,318 At 31 December 2024 894 1,562 - - 866,322 338,057 1,206,835 At 31 December 2025 - 1,484 - - 510,905 392,693 905,082 DNeX INTEGRATED REPORT 2025 160 ABOUT THIS REPORT LEADERSHIP VALUE CREATION @DNeX LEADERSHIP INSIGHTS OVERVIEW OF DAGANG NeXCHANGE BERHAD
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