NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 FINANCIAL PERFORMANCE 224 26. TAX EXPENSE/(INCOME) Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Current tax:- Current year 3,293 4,755 41 16 (Over)/Under provision in prior years (186) 950 124 (57) 3,107 5,705 165 (41) Deferred tax (Note 8):- Current year (770) (472) - - Over provision in prior years (492) (610) - - (1,262) (1,082) - - Tax expense/(income) recognised in profit or loss 1,845 4,623 165 (41) A reconciliation of income tax expense applicable to (loss)/profit before tax at the statutory income tax rate to tax expense at effective income tax rate of the Group and the Company is as follows:- Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 (Loss)/Profit before tax (8,602) 9,438 (11,891) 8,310 Tax at Malaysian income tax of 24% (2,064) 2,265 (2,854) 1,994 Different tax rates in other countries 201 146 - - Tax effects in respect of:- Non-deductible expenses 7,066 2,292 3,685 194 Income not subject to tax (3,958) (1,201) (817) (2,172) Non-taxable capital adjustment (1,025) - - - Deferred tax assets not recognised 3,646 781 27 - Utilisation of previously unrecognised deferred tax assets (1,343) - - - Over provision of deferred tax in prior years (492) (610) - - (Over)/Under provision of current tax in prior years (186) 950 124 (57) Tax expense/(income) for the financial year 1,845 4,623 165 (41)
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