126 Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D) 36. CAPITAL MANAGEMENT The Group’s and the Company’s objective when managing capital are to safeguard the Group’s and the Company’s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group and the Company monitor capital using a gearing ratio, which is net debt divided by total equity. The Group includes within net debt, trade and other payables, term loan and lease liabilities less cash and cash equivalents. The Group’s and the Company’s policy is to maintain a prudent level of gearing ratio that complies with debt covenants and regulatory requirements. The gearing ratios at the end of the reporting period are as follows: Group Company 2025 2024 2025 2024 RM RM RM RM Trade and other payables 2,715,954 3,587,601 433,493 581,222 Lease liabilities 1,021,274 1,606,170 245,812 330,415 Term loan 6,376,494 6,941,175 6,376,494 6,941,175 Total debts 10,113,722 12,134,946 7,055,799 7,852,812 Less: Cash and cash equivalents (22,169,770) (21,004,378) (18,226,756) (17,799,417) Excess fund (12,056,048) (8,869,432) (11,170,957) (9,946,605) Total equity 125,517,161 128,131,930 111,430,645 122,366,641 Gearing ratio (times) -* -* -* -* * The gearing ratio is not applicable as the Group and the Company have sufficient cash and cash equivalents to settle the liabilities at the end of the reporting period. There were no changes in the Group’s and the Company’s approach to capital management during the financial year. 37. DATE OF AUTHORISATION FOR ISSUE OF FINANCIAL STATEMENTS The financial statements were authorised for issue by the Board of Directors in accordance with a resolution of the Directors on 27 October 2025.
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