ANNUAL REPORT 2025 FINANCIAL STATEMENTS Notes to the Financial Statements (Cont’d) For the Financial Year Ended 31 March 2025 159 13. DEFERRED TAX ASSETS/(DEFERRED TAX LIABILITIES) (CONT’D) Deferred Tax Liabilities (Cont’d) The deferred tax liabilities recognised in the financial statements consist of the tax effects of temporary differences arising from the following item:- Group 2025 2024 RM’000 RM’000 Accelerated capital allowances 3,320 4,692 Development expenditure 11,297 - 14,617 4,692 At the end of the reporting period, the amounts of deferred tax assets not recognised (stated at gross) due to uncertainty of their realisation are as follows:- Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Unabsorbed capital allowances 1,714 172 158 166 Unutilised tax losses 3,622 6,240 - - (Accelerated)/Excess of capital allowances over depreciation (2,173) 351 1,875 2,541 Provisions 5,884 5,798 1,727 1,577 9,047 12,561 3,760 4,284 14. PROJECTS-IN-PROGRESS Group 2025 2024 RM’000 RM’000 At costs:- Technical services 737 1,098 Site preparation 1,014 84 Software maintenance and license fees 1,373 - Others 217 - 3,341 1,182 15. INVENTORIES Group 2025 2024 RM’000 RM’000 At costs:- Raw materials 32,716 33,833 Finished goods 4,742 3,639 Spare parts 2,854 4,132 Consumables 2,327 3,732 Equipment 9,931 9,029 Software 5 5 Goods in transit 2,992 4,634 55,567 59,004 Less: Allowance for impairment losses (327) (225) 55,240 58,779
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