NOTES TO THE FINANCIAL STATEMENTS Registration No. 200301030845 (633265-K) - 109 - 22. Deferred Tax Liabilities (Cont’d) Deferred tax assets have not been recognised in respect of the following items: 30.6.2025 30.6.2024 30.6.2025 30.6.2024 RM RM RM RM Unutilised tax losses 265,452,172 299,271,912 - 208,789,729 Unabsorbed capital allowances 3,712,486 1,390,203 - 548,266 Other deductible temporary differences - 3,995,970 - - 269,164,658 304,658,085 - 209,337,995 Group Company Deferred tax assets have not been recognised in respect of these items as they may not have sufficient taxable profits to be used to offset or they have arisen in subsidiary companies that have a recent history of losses. 23. Other Payables 30.6.2025 30.6.2024 30.6.2025 30.6.2024 RM RM RM RM Non-Current Liability Other payables 4,935,456 245,300 - - Current Liabilities Other payables 71,680,184 72,743,250 27,192,455 39,739,242 Goods and Services Tax payable 1,296,728 76,304 - - Accruals 12,829,877 12,097,602 798,777 1,080,493 Provision for warranty - - - - Sales and Services Tax payable 2,688,139 653,778 - - Customer deposits 24,000 1,375,275 - 44,000 88,518,928 86,946,209 27,991,232 40,863,735 93,454,384 87,191,509 27,991,232 40,863,735 Group Company Included in other payables of the Group and the Company at the end of the reporting period is an amount of RM9,734,276 (30.6.2024: RM15,000,000) being provision for corporate guarantee payable as disclosed in Note 38. DESTINI BERHAD ANNUAL REPORT 2025 192
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