UEM EDGENTA BERHAD Integrated Annual Report 2025 320 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 17. INTANGIBLE ASSETS (CONTD.) (a) Goodwill Impairment testing of goodwill Goodwill is allocated and monitored by management across the following cash generating units (“CGU”): 2025 RM’000 2024 RM’000 Asset consultancy: Opus Group Berhad and its subsidiaries (“Opus Group”) - 38,636 Healthcare solutions: Edgenta Mediserve Sdn. Bhd. (“EMS”) - 26,982 Edgenta UEMS Group: - Malaysia (“UEMS MY”) 39,265 68,807 - Singapore (“UEMS SG”) 220,319 290,552 - Taiwan 11,127 11,586 Property and Facility Solutions: Edgenta Greentech Sdn. Bhd. and its subsidiaries (“EGT Group”) 49,600 49,600 MEEM for Facilities Management Company 3,106 3,417 Kaizen Group 60,828 67,004 Infrastructure services: Edgenta PROPEL Berhad (“PROPEL”) 76,372 76,372 460,617 632,956 The Group performed its annual impairment test of goodwill in December 2025 and 2024, or more frequently when there were indicators of impairment, in accordance with MFRS 136: Impairment of Assets. The recoverable amounts of the CGUs were determined based on value in use (“VIU”) calculations using cash flow projections derived from financial budgets approved by the Board of Directors covering a five-year period. Cash flows beyond the five-year period were extrapolated using terminal growth rates that do not exceed the long-term average growth rates for the respective industries or where applicable, limited to its expected contract period with no terminal value. The pre-tax discount rates applied reflect current market assessments of the time value of money and the risks specific to the respective CGUs. During the financial year, the Group had recognised impairment loss on goodwill in Asset Consultancy segment of RM38.6 million (2024: RMnil) and Healthcare Solutions segments of RM112.5 million (2024: RMnil) due to margin compressions and weaker margin outlook of these segments.
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