DESTINI Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS Registration No. 200301030845 (633265-K) - 99 - 12. Other Investment 30.6.2025 30.6.2024 30.6.2025 30.6.2024 RM RM RM RM Golf club membership 320,000 320,000 150,000 150,000 Company Group This represents investment stated at cost in a local golf club and resort, which entitles the Group’s and the Company’s management and staff to utilise the facilities. 13. Inventories 30.6.2025 30.6.2024 RM RM At cost Spare parts and consumables 5,713,315 2,521,565 Raw materials 3,076,827 3,910,837 Work-in-progress 10,730,139 57,488,765 Finished goods 26,165,434 2,097,291 45,685,715 66,018,458 Recognised in profit or loss: Inventories recognised as cost of sales 20,332,743 31,247,079 Group The inventories are written off when it has lost its value and cannot be sold due to damage, theft, loss, or decline in market value. 14. Contract Assets/(Liabilities) 30.6.2025 30.6.2024 RM RM Current Contract assets Service contract 31,864,976 408,172 Contract liabilities Service contract 14,448,341 8,205,942 Group DESTINI BERHAD ANNUAL REPORT 2025 182

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