91 Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D) 10. GOODWILL ON CONSOLIDATION (CONT’D) Value in use was determined by discounting the future cash flows expected to be generated from the application solutions division based on the following key assumptions: • Cash flows were projected based on anticipated average annual revenue growth rates used in the cash flows budgets and plans of the CGU at 34% (2024: 32%) per annum from years 2025 to 2029. • Profit margin were projected based on the pre-determined profit margin for the unit. • A pre-tax discount rate of 8.70% (2024: 8.24%) was applied in determining the recoverable amount of the CGU. The values assigned to the key assumptions represent management’s assessment of future trends in the cash-generating units and are based on both external sources and internal historical data. The Directors believe that there is no reasonable change in the above key assumptions applied that is likely to materially cause the cash generating unit carrying amount of the goodwill to exceed its recoverable amounts. Material accounting policy information Goodwill is measured at cost less accumulated impairment losses. Goodwill is not amortised but instead, it is reviewed for impairment annually or more frequent when there is objective evidence that the carrying amount may be impaired. 11. INVENTORIES Group Company 2025 2024 2025 2024 RM RM RM RM Replacement parts 6,520 6,520 - - Recognised in profit or loss Inventories recognised as cost of sales 182,595 210,134 - 19,460 Inventories written off - 23,992 - - Material accounting policy information Inventories are measured at the lower of cost and net realisable value. The cost of inventories is determined based on a first-in-first-out basis. 12. DIGITAL ASSETS Group and Company 2025 2024 RM RM Cryptocurrencies 25,972,529 25,972,529 Digital assets of the Group and of the Company amounting to RM2,893,027 (2024: Nil) are held in trust by the Company’s Director on behalf of the Group and of the Company.
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