| LOSS BEFORE INCOME TAX |
| 20 |
LOSS
BEFORE INCOME TAX |
Loss
before income tax is arrived at after charging:
SCHEDULE OF (LOSS) PROFIT BEFORE INCOME TAX
| | |
2025 | | |
2024 | | |
2023 | |
| | |
USD | | |
USD | | |
USD | |
| | |
| | |
| | |
| |
| Cost of revenue | |
| 13,183,875 | | |
| 10,901,474 | | |
| 10,514,343 | |
| Depreciation expenses of: | |
| | | |
| | | |
| | |
| - Property, plant and equipment | |
| 130,120 | | |
| 38,520 | | |
| 59,271 | |
| - Right-of-use assets | |
| 41,325 | | |
| 39,693 | | |
| 67,984 | |
| Provision for (reversal of) allowance for expected credit losses on trade receivables | |
| 823,121 | | |
| (182,659 | ) | |
| 179,849 | |
| Provision for allowance for expected credit losses on other receivables | |
| 162,498 | | |
| - | | |
| - | |
| Write-down of inventories | |
| 241,503 | | |
| 112,712 | | |
| - | |
| Auditor’s remuneration | |
| 186,725 | | |
| 149,008 | | |
| 173,092 | |
| Employee benefits expenses (including directors’ remuneration): | |
| | | |
| | | |
| | |
| - Salaries and allowances | |
| 1,757,829 | | |
| 1,766,362 | | |
| 2,084,660 | |
| - Pension scheme contribution | |
| 149,172 | | |
| 189,713 | | |
| 264,116 | |
|