Amal Ltd 2024-25

165 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports are made and, if material, their effects are disclosed in the notes to the Consolidated Financial Statements. This Note provides an overview of the areas that involves a higher degree of judgement or complexity and of items that are more likely to be materially adjusted due to estimates and assumptions turning out to be different than those originally assessed. Detailed information about each of these estimates and judgements is included in relevant notes together with information about the basis of calculation for each affected line item in the Consolidated Financial Statements. The areas involving critical estimates or judgements are: i) Estimation for income tax: Note 1 (e) ii) Estimation of useful life of tangible assets: Note 1 (g) iii) Estimation of defined benefit obligation: Note 1 (u)

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