| Tax Expense |
18. TAX EXPENSE
| | |
Six Months Ended | |
| | |
December 31,
2025 | | |
December 31,
2024 | |
| | |
RM | | |
RM | |
| | |
| | |
| |
| Income tax | |
| | |
| |
| - Current period provision | |
| 20,895 | | |
| 14,034 | |
| - Under provision in prior period | |
| - | | |
| 15,941 | |
| | |
| 20,895 | | |
| 29,975 | |
| Deferred tax (Note 13) | |
| | | |
| | |
| - Relating to origination and reversal of temporary differences | |
| 382,375 | | |
| (950,839 | ) |
| | |
| 403,270 | | |
| (920,864 | ) |
Malaysian income tax is calculated at the statutory
tax rate of 24% (2024: 24%) of the estimated taxable profit for the fiscal year.
Numerical reconciliation between the average effective
tax rate and the applicable tax rate of the Group is as follows:
| | |
Six Months Ended | |
| | |
December 31,
2025 | | |
December 31,
2024 | |
| | |
RM | | |
RM | |
| | |
| | |
| |
| Loss before tax | |
| (14,274,561 | ) | |
| (28,457,298 | ) |
| | |
| | | |
| | |
| Tax at Malaysian statutory rate of 24% (2024: 24%) | |
| (3,425,895 | ) | |
| (6,829,752 | ) |
| | |
| | | |
| | |
| Tax effects in respect of: | |
| | | |
| | |
| Non-allowable expenses | |
| 957,280 | | |
| 4,672,986 | |
| Deferred tax assets not recognized | |
| 8,519,493 | | |
| 2,471,006 | |
| Changes in unrecognized temporary differences | |
| (5,435,938 | ) | |
| (1,219,378 | ) |
| Utilisation of unrecognized deferred tax assets | |
| (211,670 | ) | |
| (31,667 | ) |
| | |
| 403,270 | | |
| (936,805 | ) |
| | |
| | | |
| | |
| Under/(over) provision in current / prior period: | |
| | | |
| | |
| Income tax | |
| - | | |
| 15,941 | |
| Tax expense | |
| 403,270 | | |
| (920,864 | ) |
|