STATEMENTS OF FINANCIAL POSITION AS AT 31 AUGUST 2025 Group Company 2025 2024 2025 2024 Note RM’000 RM’000 RM’000 RM’000 ASSETS Property, plant and equipment 5 51,220 45,559 - - Investment properties 6 2,162 2,215 - - Intangible assets 7 21,069 17,433 - - Investments in subsidiaries 8 - - 92,765 90,334 Other investments 9 1,448 1,448 1,411 1,411 Deferred tax assets 10 757 770 - - Trade and other receivables 15 - 2,608 3,499 4,627 Total non-current assets 76,656 70,033 97,675 96,372 Inventories 12 63,868 59,993 - - Right to recover returned goods 13 1,429 2,542 - - Contract costs 14 47 65 - - Trade and other receivables 15 34,310 40,980 16,438 20,764 Current tax assets 9,281 7,440 304 284 Prepayments 3,051 986 44 45 Cash and cash equivalents 16 27,672 10,980 131 29 Total current assets 139,658 122,986 16,917 21,122 TOTAL ASSETS 216,314 193,019 114,592 117,494 EQUITY Share capital 17 110,768 110,768 110,768 110,768 Treasury shares 17 (1,829) (1) (1,829) (1) Reserves 17 49,411 41,579 839 1,395 Equity attributable to owners of the Company 158,350 152,346 109,778 112,162 Non-controlling interest 688 - - - TOTAL EQUITY 159,038 152,346 109,778 112,162 LIABILITIES Loans and borrowings 18 1,553 1,682 - - Lease liabilities 11 3,965 994 - - Deferred tax liabilities 10 8,138 7,682 - - Total non-current liabilities 13,656 10,358 - - Loans and borrowings 18 16,512 5,755 - - Lease liabilities 11 1,109 844 - - Refund liabilities 13 2,659 5,142 - - Trade and other payables 19 23,182 18,350 4,814 5,332 Contract liabilities 14 158 224 - - Total current liabilities 43,620 30,315 4,814 5,332 TOTAL LIABILITIES 57,276 40,673 4,814 5,332 TOTAL EQUITY AND LIABILITIES 216,314 193,019 114,592 117,494 The accompanying notes form an integral part of the financial statements. ANNUAL REPORT 2025 Financial Statements (conঞ nued) 89
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