NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 8. TAX EXPENSE (CONT'D) A reconciliation of tax expense applicable to profit before tax at the applicable statutory income tax rate to tax expense at the effective income tax rate of the Group and of the Company is as follows: The Group The Company 2025 2024 2025 2024 RM RM RM RM Profit before tax from continuing operations 165,479,953 143,833,204 47,524,687 2,126,557 Profit before tax from discontinued operation 1,290,972 827,884 - - Profit before tax 166,770,925 144,661,088 47,524,687 2,126,557 Tax calculated using Malaysian tax rate of 24% (2024: 24%) 40,025,000 34,718,700 11,406,000 510,400 Tax effects of: Non-deductible expenses 15,542,265 9,118,870 5,359,780 2,920,396 Non-taxable income (2,623,867) (3,003,622) (16,401,480) (3,211,896) Share of results of associates (2,876,765) (994,195) - - Effect of difference in Real Property Gains Tax rate (901,000) (960,340) - - Effect of difference in overseas tax rate: The People’s Republic of China 12,900 8,300 - - Republic of Indonesia (1,995,763) (1,496,880) - - Deferred tax assets not recognised 10,150,989 10,951,520 - - Realisation of deferred tax assets not recognised in prior financial years (8,148,800) (4,593,622) - - Under/(Over) provision in prior financial year: Current tax 4,635,484 1,420,074 24,435 (1,334) Deferred tax 87,500 (2,409,246) - - Tax expense 53,907,943 42,759,559 388,735 217,566 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 205 ANNUAL REPORT 2025 MKH BERHAD
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