DESTINI Annual Report 2026

Registration No. 200301030845 (633265-K) - 118 - 28. Taxation (Cont’d) Pursuant to an amendment to Section 44(5F) of the Income Tax Act 1967, effective from year of assessment 2019 onwards, the unutilised tax losses can be carried forward for a maximum period of ten consecutive years of assessment. The unutilised tax losses accumulated up to year of assessment 2018 can be carried forward for another ten consecutive years of assessment until year of assessment 2028. The other temporary differences do not expire under current tax legislation. 2026 2025 2026 2025 RM RM RM RM Unutilised losses to be carried forward until: - Year of assessment 2029 16,059,569 16,059,569 7,063,287 7,063,287 - Year of assessment 2030 23,221,823 23,221,823 7,141,704 7,141,704 - Year of assessment 2031 1,146,696 1,146,696 1,130,838 1,130,838 - Year of assessment 2032 9,696,582 9,696,582 1,308,952 1,308,952 - Year of assessment 2033 3,422,104 3,422,104 74,439 74,439 - Year of assessment 2034 4,382,831 4,382,831 74,439 74,439 - Year of assessment 2035 572,947 572,947 - - - Year of assessment 2036 3,916,458 - 634,057 - 62,419,010 58,502,552 17,427,716 16,793,659 Group Company 29. Earnings Per Share (a) Basic earnings per share The basic earnings per share are calculated based on the consolidated profit for the financial year attributable to owners of the parent and the weighted average number of ordinary shares in issue during the financial year as follows: 2026 2025 RM RM Profit attributable to owners of the parent 4,370,080 26,228,346 Weighted average number of ordinary shsahraersesinfoisr sbuaes:ic earnings per share 548,965,353 504,665,285 0.80 5.20 Group Basic earnings per ordinary share (in sen) DESTINI BERHAD 231 ANNUAL REPORT 2026

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