NOTES TO THE FINANCIAL STATEMENTS Registration No. 200301030845 (633265-K) - 97 - 10. Intangible Assets (Cont’d) (b) Impairment of goodwill (Cont’d) The carrying amount of goodwill allocated to the CGU is as follows: Group 30.6.2025 RM Trovon Group Pty. Ltd. 1,099,390 The goodwill is assessed at each reporting date regardless of any indication of impairment by comparing the carrying amount with the recoverable amount of the CGU. The recoverable amount of the CGU has been determined based on value-in-use calculations using cash flow projections derived from the financial budgets and forecasts approved by management covering a five-year period. Based on the sensitivity analysis performed, management believes that there is no reasonably possible change in key assumptions that would cause the carrying value of the CGU to exceed its recoverable amount. The estimated recoverable amount of the Rail Services CGU significantly exceeds the carrying amount of the CGU. As a result of the analysis, management did not identify an impairment for this CGU. Key assumptions applied in value-in-use calculation: Discount rate: Pre-tax discount rate of 15.81% These assumptions reflect management’s best estimates of future performance based on internal and external information available at the reporting date. Sensitivity to changes in assumptions The management believes that a reasonably possible change in the key assumptions on which management has based on its determination of the CGU’s recoverable amount would not cause the CGU’s carrying amount to exceed its recoverable amount. Impairment loss recognised during the financial year No impairment was recognised for the goodwill as at 30 June 2025. DESTINI BERHAD ANNUAL REPORT 2025 180
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