NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 27. DEFERRED TAX LIABILITIES Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 At beginning of the financial year 8,529 2,538 1,910 1,910 Recognised in profit or loss (1,597) 5,991 (1,910) - At end of the financial year 6,932 8,529 - 1,910 The components of deferred tax liabilities are made up of temporary differences arising from: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Property, plant and equipment 13,017 11,724 2,333 1,351 Development costs 6,061 559 6,061 559 Unutilised capital allowance (12,146) (3,752) (8,394) - Provisions - (2) - - 6,932 8,529 - 1,910 28. TRADE PAYABLES The normal trade credit terms granted to the Group and to the Company ranged from cash terms to 90 (2024: cash terms to 90) days. 29. OTHER PAYABLES Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Non-trade payables 2,817 2,355 686 2,101 Accruals 84,140 64,896 42,604 26,481 Deposits received 6,365 4,324 5,299 265 SST payable 2,145 1,452 1,397 847 95,467 73,027 49,986 29,694 Included in non-trade payables is an amount of RMNil (2024: RM41,000) due to a director of the Group and of the Company. Included in non-trade payables is an amount of RM103,544 (2024: RM103,709) due to a company which a Director of the Group and of the Company has an interest. FINANCIAL STATEMENTS 259
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