Sasbadi Annual Report 2025

10. DEFERRED TAX ASSETS/(LIABILITIES) (continued) Unrecognised deferred tax assets Deferred tax assets have not been recognised in respect of the following items: Group 2025 2024 RM’000 RM’000 Unutilised tax losses - Expires by 31 August 2028 1,329 1,546 - Expires by 31 August 2029 537 1,320 - Expires by 31 August 2030 990 1,759 - Expires by 31 August 2031 599 599 - Expires by 31 August 2032 315 316 - Expires by 31 August 2033 21 21 - Expires by 31 August 2034 222 222 - Expires by 31 August 2035 230 - Unabsorbed capital allowances 333 400 Other deductible temporary differences 166 818 4,742 7,001 Deferred tax assets have not been recognised in respect of these items because there is no sufficient future taxable profits available against which they can be utilised. Unutilised tax losses can be carried forward for ten (10) consecutive years of assessment whilst the unabsorbed capital allowances do not expire under the current tax legislation. These items are subject to the agreement of the Inland Revenue Board. 11. RIGHT-OF-USE ASSETS/(LEASE LIABILITIES) The Group as lessee Right-of-use assets classified within property, plant and equipment Group 2025 2024 Carrying amount RM’000 RM’000 Leasehold land 23,104 23,740 Buildings 20,138 17,539 Condominiums 327 343 Motor vehicles 105 - Total 43,674 41,622 SASBADI HOLDINGS BERHAD Financial Statements (conঞ nued) 118

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