MSTGOLF Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 FINANCIAL PERFORMANCE 232 32. OPERATING SEGMENTS (CONT’D) Notes to the nature of adjustments and eliminations to arrive at amounts reported in the consolidated financial statements (cont’d) (iv) The following items are added to segment assets to arrive at total assets reported in the consolidated statements of financial position:- 2025 2024 RM’000 RM’000 Segment assets 338,747 396,738 Deferred tax assets 1,777 704 Total assets 340,524 397,442 (v) The following items are added to segment liabilities to arrive at total liabilities reported in the consolidated statements of financial position:- 2025 2024 RM’000 RM’000 Segment liabilities 100,817 145,037 Deferred tax liabilities 743 810 Total liabilities 101,560 145,847 Geographical information The Group operates in Malaysia, Singapore and Indonesia. Non-current assets and sales to external customers disclosed in geographical segments are based on the geographical location of its assets and customers respectively.

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