Registration No. 200301030845 (633265-K) - 106 - 19. Deferred Tax Liabilities (Cont’d) The components and movements of deferred tax liabilities and assets prior to offsetting are as follows: (Cont’d) 2026 2025 RM RM Company Deferred tax liabilities Accelerated capital allowances At 1 July - - Recognised in profit or loss 24,176 - At 30 June 24,176 - Deferred tax assets Unabsorbed capital allowances At 1 July - - Recognised in profit or loss (24,176) - At 30 June (24,176) - Deferred tax assets have not been recognised in respect of items in Note 28 as they may not have sufficient taxable profits to be used to offset or they have arisen in subsidiary companies that have a recent history of losses. DESTINI BERHAD 219 ANNUAL REPORT 2026
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