Registration No. 200301030845 (633265-K) - 82 - 6. Investment in Subsidiaries (Cont’d) (b) Acquisition of subsidiaries (Cont’d) During the financial year (Cont’d) (ii) Fair value of the identifiable assets acquired and liabilities recognised (provisional): Company 30.6.2025 RM Assets Property, plant and equipment 2,702,155 Right-of-use assets 1,455,740 Inventories 2,603,853 Intangible assets 8,818,396 Trade and other receivables 3,407,021 Contract assets 330,359 Cash and bank balances 1,805,193 Total assets 21,122,717 Liabilities Trade and other payables (6,023,915) Contract liabilities (1,742,639) Provisions (1,709,335) Shareholder loan (9,269,975) Deferred tax liabilities (2,675,784) Lease liabilities (1,694,678) Total liabilities (23,116,326) Total identifiable net liabilities acquired (1,993,609) Goodwill arising on acquisition 1,099,390 Fair value of consideration transferred (894,219) Provisional fair values Fair values assigned to identifiable assets and liabilities are provisional pending completion of independent valuations, particularly relating to property, plant and equipment and technology-based and customer-related intangible assets. The initial accounting for the business combination is expected to be completed within 12 months from the acquisition date in accordance with IFRS 3. Any adjustments will be recognised retrospectively from the acquisition date. DESTINI BERHAD ANNUAL REPORT 2025 165
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