Registration No. 200301030845 (633265-K) - 105 - 19. Deferred Tax Liabilities 2026 2025 2026 2025 RM RM RM RM At 1 July 2,083,606 - - - Recognised in profit or loss (Note 28) 249,059 - - - (Over)/Under in prior year (47,899) 2,083,606 - - Exchange difference (97,674) - - - At 30 June 2,187,092 2,083,606 - - Group Company The net deferred tax liabilities and assets shown on the statements of financial position after appropriate offsetting are as follows: 2026 2025 2026 2025 RM RM RM RM Deferred tax liabilities 2,187,092 4,167,212 24,176 - Deferred tax assets - (2,083,606) (24,176) - 2,187,092 2,083,606 - - Group Company The components and movements of deferred tax liabilities and assets prior to offsetting are as follows: 2026 2025 RM RM Group Deferred tax liabilities Accelerated capital allowances At 1 July 4,167,212 748,769 Recognised in profit or loss (1,834,547) 3,418,443 (Over)/Under provision in prior year (47,899) - Exchange difference (97,674) - At 30 June 2,187,092 4,167,212 Deferred tax assets Unutilised tax losses At 1 July (2,083,606) (2,682,169) Recognised in profit or loss 2,083,606 598,563 At 30 June - (2,083,606) NOTES TO THE FINANCIAL STATEMENTS DESTINI BERHAD 218 ANNUAL REPORT 2026
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