Dagang NeXchange Berhad Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS 38. RELATED PARTIES Significant related party transactions The significant related party transactions of the Group and of the Company are as follows: Group Company 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Subsidiary companies Dividend income - - (21,726) (25,446) Management fee income - - (15,020) (10,452) Purchase of IT products and services - - - 578 Purchase of other products and services - - - 45 Rental expenses paid/payable - - 550 529 Secondment costs payable - - 682 - Other related party* Sales of other products and services - (10) - - * The related party and the Group are subject to common significant influence. The terms and conditions for the above transactions are based on negotiated basis. Significant related party balances of the Group and of the Company are disclosed in Notes 14, 15 and 24 to the financial statements respectively. Other key management personnel comprise persons other than the Directors of Group entities, having authority and responsibility for planning, directing and controlling the activities of the Group entities either directly or indirectly. In addition to their salaries, the Group also voluntarily provided additional Employees Provident Fund (EPF) contributions over the statutory requirement for a significant number of employees. DNeX INTEGRATED REPORT 2025 216 ABOUT THIS REPORT LEADERSHIP VALUE CREATION @DNeX LEADERSHIP INSIGHTS OVERVIEW OF DAGANG NeXCHANGE BERHAD

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