| PROPERTY, PLANT AND EQUIPMENT |
7.
PROPERTY, PLANT AND EQUIPMENT
Computer system and equipment
| | |
December 31, 2025 | | |
June 30, 2025 | |
| | |
RM | | |
RM | |
| Cost | |
| | |
| |
| | |
| | |
| |
| As of July 1 | |
| 158,379,999 | | |
| 158,400,231 | |
| Disposal / Written-off | |
| - | | |
| (20,232 | ) |
| As of December 31/ June 30 | |
| 158,379,999 | | |
| 158,379,999 | |
| | |
| | | |
| | |
| Accumulated depreciation and impairment loss | |
| | | |
| | |
| | |
| | | |
| | |
| As of July 1 | |
| (80,369,339 | ) | |
| (45,103,697 | ) |
| Charge for the period/year | |
| (10,588,918 | ) | |
| (28,308,000 | ) |
| Disposal / Written-off | |
| - | | |
| 4,368 | |
| Impairment loss | |
| - | | |
| (6,962,010 | ) |
| As of December 31/ June 30 | |
| (90,958,257 | ) | |
| (80,369,339 | ) |
| | |
| | | |
| | |
| Net carrying amount | |
| 67,421,742 | | |
| 78,010,660 | |
| (a) | All
items of property, plant and equipment are initially measured at cost. After initial recognition, property, plant and equipment are stated
at cost less accumulated depreciation and any accumulated impairment losses. |
| (b) | Depreciation
is calculated to write down the cost of the assets to their residual values on a straight line basis over their estimated useful lives.
The estimated useful lives represent common life expectancies applied in the various business segments of the Group. The principal annual
rates used are as follows: |
| Computer system and equipment |
|
|
10% - 20 |
% |
| (c) | The
depreciation for the six months ended December 31, 2025 is RM 10,588,918 (December 31, 2024: RM 14,154,000). |
|