v3.26.1
Deferred Tax Liabilities
6 Months Ended
Dec. 31, 2025
Deferred Tax Liabilities [Abstract]  
DEFERRED TAX LIABILITIES

13. DEFERRED TAX LIABILITIES

 

  

December 31,

2025

  

June 30,

2025

 
   RM   RM 
         
As of July 1   6,466,803    7,237,031 
Recognized in profit or loss   382,375    (770,228)
As of December 31/ June 30   6,849,178    6,466,803 

 

The deferred tax liabilities recognized in profit or loss for six months ended December 31, 2025 is RM 382,375 (December 31, 2024: RM 950,839).

 

Components of deferred tax assets and liabilities at the end of each reporting period/year comprise the tax effects of:

 

  

December 31,

2025

  

June 30,

2025

 
   RM   RM 
         
Excess of net carrying amount over tax written down value of plant and equipment   9,588,499    7,447,199 
Unabsorbed capital allowances   (5,998,190)   (4,621,659)
Unabsorbed tax losses   (883,509)   (883,509)
Intangible asset   4,142,378    4,524,772 
    6,849,178    6,466,803