123 / 168
Datasonic Group Berhad
(Company No. 809759-X)
121
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2016
(Continued)
37. INCOME TAX EXPENSE (CONT’D)
A reconciliation of the income tax expense applicable to the profit before taxation at the statutory
tax rate to the income tax expense at the effective tax rate of the Group and the Company is as
follows:-
Group
Company
15-month
15-month
Year
period
Year
period
1.4.2015
1.1.2014
1.4.2015
1.1.2014
to
to
to
to
31.3.2016
31.3.2015
31.3.2016
31.3.2015
RM’000
RM’000
RM’000
RM’000
Profit before taxation
65,100
75,537
44,481
100,752
Tax at the statutory tax
rate of 24% (2015 - 25%)
15,624
18,884
10,675
25,188
Tax effects of:-
Share of result in an associate
–
23
–
–
Non-deductible expenses
1,139
2,892
464
873
Non-taxable income
(182)
(13)
(10,976)
(25,506)
Income tax exempted from
tax due to pioneer status
(13,600)
(20,679)
–
–
Reversal of deferred tax
liabilities not recognised in
the previous financial period
due to pioneer status
1,909
1,967
–
–
Deferred tax asset not
recognised
155
329
155
–
Utilisation of deferred tax assets
previously not recognised
(593)
–
–
–
(Over)/Underprovision in the
previous financial period/year:
- current taxation
(2,302)
322
(139)
115
- deferred taxation
58
(10)
(35)
6
Income tax expense for the
financial year/period
2,208
3,715
144
676