55 www.excelforce.com.my Statements of Financial Position As at 30 June 2024 Group Company 2024 2023 2024 2023 Note RM RM RM RM ASSETS Non-current assets Property, plant and equipment 3 3,299,305 3,551,847 825,555 3,380,102 Right-of-use assets 4 20,813,442 20,125,067 19,981,656 20,125,067 Product development costs 5 17,415,145 15,431,750 - 13,353,404 Intangible assets 6 - - - - Investment in subsidiary companies 7 - - 39,186,819 2,880,006 Investment in an associate 8 358,682 318,048 - 300,000 Other investments 9 26,481,000 10,765,275 12,322,500 10,765,275 Goodwill on consolidation 10 4,017,945 29,454 - - 72,385,519 50,221,441 72,316,530 50,803,854 Current assets Inventories 11 6,520 30,512 - 30,512 Digital assets 12 25,972,529 - 25,972,529 - Trade receivables 13 4,117,910 2,766,430 - 2,602,778 Other receivables 14 23,297,511 22,382,091 22,121,169 22,321,352 Amount due from subsidiary companies 15 - - - 653,911 Tax recoverable 1,308,380 574,712 1,257,668 494,829 Deposits, cash and bank balances and short-term funds 16 21,004,378 31,170,722 17,799,417 30,050,305 75,707,228 56,924,467 67,150,783 56,153,687 Total assets 148,092,747 107,145,908 139,467,313 106,957,541 EQUITY Share capital 17 98,093,980 81,176,480 98,093,980 81,176,480 Reserves 18 30,037,950 15,719,140 24,272,661 16,559,842 Equity attributable to owners of the Company 128,131,930 96,895,620 122,366,641 97,736,322 Non-controlling interests - - - - Total equity 128,131,930 96,895,620 122,366,641 97,736,322
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