NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 20. DEFERRED TAX ASSETS AND LIABILITIES (CONT'D) Deferred tax assets and deferred tax liabilities are attributable to the following: The Group 2025 2024 RM RM Deferred tax assets Deductible temporary differences arising from: Property, plant and equipment (22,147) (4,940) Property development costs 9,305,600 11,354,800 Receivables and deposits 352,503 590,638 Payables and accruals 5,240,000 5,244,400 Unused tax losses 1,108,700 1,108,700 15,984,656 18,293,598 The Group The Company 2025 2024 2025 2024 RM RM RM RM Deferred tax liabilities Taxable temporary differences arising from: Property, plant and equipment (3,012,288) (3,038,562) (166) (166) Investment properties (144,000) (579,500) - - Property development costs 307,020 307,020 - - Inventories (1,862,405) (1,492,566) - - Biological assets (2,172,633) (1,819,136) - - Receivables and deposits (586,900) (396,800) - - Provisions 4,315,941 4,120,887 - - Payables and accruals (878,700) (888,700) - - Surplus arising from revaluation of land and buildings (6,706,541) (6,310,118) (153,053) (114,262) Fair value adjustment in respect of investment properties (12,570,493) (11,728,193) - - PG | 246 ANNUAL REPORT 2025 MKH BERHAD
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