95 www.excelforce.com.my Notes to the Financial Statements (cont’d) 21. Deferred Tax Liabilities (cont’d) The components and movements of deferred tax liabilities and assets are follows: (cont’d) Unutilised capital allowances Others Total Group RM RM RM Deferred tax assets 2024 At 1 July 2023 (44,148) (1,259,819) (1,303,967) Recognised in profit or loss (3,670) 267,059 263,389 Under provision in prior years (107,391) - (107,391) At 30 June 2024 (155,209) (992,760) (1,147,969) 2023 At 1 January 2022 (2,719) (1,004,974) (1,007,693) Recognised in profit or loss (9,756) (254,845) (264,601) Under provision in prior years (31,673) - (31,673) At 30 June 2023 (44,148) (1,259,819) (1,303,967) Accelerated capital allowances Others Total Company RM RM RM Deferred tax liabilities 2024 At 1 July 2023 136,433 3,204,817 3,341,250 Transfer upon corporate reorganisation exercise (273,175) (3,071,946) (3,345,121) Recognised in profit or loss 141,173 (132,871) 8,302 At 30 June 2024 4,431 - 4,431 2023 At 1 January 2022 154,871 2,558,156 2,713,027 Recognised in profit or loss (18,438) 646,661 628,223 At 30 June 2023 136,433 3,204,817 3,341,250
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