Notes to the Financial Statements for the Financial Year Ended 30 September 2024 MKH BERHAD ANNUAL REPORT 2024 Laying The Foundation of Excellence Where People Matter Guided by Leadership, Inspired by People Delivering Value That Matters to People PG. 246 19. DEFERRED TAX ASSETS AND LIABILITIES (CONT’D) Deferred tax assets and deferred tax liabilities are attributable to the following: The Group 2024 2023 RM RM Deferred tax assets Deductible temporary differences arising from: Property, plant and equipment (4,940) 917 Property development costs 11,354,800 17,833,870 Receivables and deposits 590,638 514,213 Payables and accruals 5,244,400 5,503,280 Unused tax losses 1,108,700 376,300 18,293,598 24,228,580 The Group The Company 2024 2023 2024 2023 RM RM RM RM Deferred tax liabilities Taxable temporary differences arising from: Property, plant and equipment (3,038,562) (5,217,310) (166) (166) Investment properties (579,500) (3,001,306) - - Property development costs 307,020 602,708 - - Inventories (1,492,566) (1,032,921) - - Biological assets (1,819,136) (1,370,906) - - Receivables and deposits (396,800) (467,500) - - Provisions 4,120,887 4,132,602 - - Payables and accruals (888,700) (886,900) - - Surplus arising from revaluation of land and buildings (6,310,118) (6,996,679) (114,262) (114,262) Fair value adjustment in respect of investment properties (11,728,193) (10,817,193) - -
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