Materiallity _ISA 560 Subsequent Events

Common measures for initial assessment of materiallity are:
0.5-1% of turnover
5-10% of Profit
1-2% of assets

But
example: A company do not provide for depreciation on its PPE ( $25,000 depreciation should be charged)
PBT=$250,000
PPE= 2.5m

Hence calculation of materiality is 25,000/250,000=10% of profit and 25,000/2.5m=1% of PPE

Is it MATERIAL to the FS? ( I mean it is exactly the same percentage as benchmark .. this mean that this is material or not?)