245 SECTION 6 FINANCIAL STATEMENTS INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 6 GOODWILL AND OTHER INTANGIBLE ASSETS (CONTINUED) Significant estimates: Key assumptions used for value in use calculations (continued) CGU B (a) The revenue forecast for CGU B is supported by management’s expected projects, which is in line with past performance records, future market outlook and management’s expectation of market developments; (b) Pre-tax discount rate of 19.7% (2024: 19.1%) was applied for both scenarios, benchmarked against comparable companies at the date of assessment; and (c) No terminal growth rate was applied to both scenarios. Sensitivity CGU A and CGU B Management believes that no reasonably possible change in any of the key assumptions would cause the carrying value of any CGU to exceed its recoverable amount. 7 DEFERRED TAX ASSETS/(LIABILITIES) Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset and intends to settle either on a net basis or to realise the asset and settle the liability simultaneously. The following amounts, determined after appropriate offsetting, are shown in the statements of financial position: Group Company 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Deferred tax assets 13,308 11,978 4 - Deferred tax liabilities (5,342) (3,635) - - 7,966 8,343 4 - At 1 January 8,343 17,762 - (14) (Charged)/Credited to profit or loss: - Unused tax losses (369) (17,725) - - - Property, plant and equipment 1,567 (1,089) 4 14 - Provisions and accruals (1,510) 1,560 - - - Unrealised foreign exchange 387 2,509 - - - Others (276) 5,986 - - (201) (8,759) 4 14 Effect of exchange rate changes (176) (660) - - At 31 December 7,966 8,343 4 -
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