5

**Supermarket ABC Sdn Bhd** (Registration No. 209901684237 (998521-Z)) (Incorporated in Malaysia)

**Statement of financial position as at 31 December 2024**

<table>
  <thead>
    <tr>
      <th></th>
      <th>Note</th>
      <th>2024 RM</th>
      <th>2023 RM</th>
    </tr>
  </thead>
  <tbody>
    <tr>
      <td><strong>Assets</strong></td>
      <td></td>
      <td></td>
      <td></td>
    </tr>
    <tr>
      <td>Property, plant and equipment</td>
      <td>3</td>
      <td>76,571,596</td>
      <td>59,243,884</td>
    </tr>
    <tr>
      <td>Right-of-use assets</td>
      <td>4</td>
      <td>100,177,835</td>
      <td>50,657,283</td>
    </tr>
    <tr>
      <td>Net investment in sub-lease</td>
      <td>5</td>
      <td>3,686,666</td>
      <td>4,253,146</td>
    </tr>
    <tr>
      <td>Investment properties</td>
      <td>6</td>
      <td>10,233,796</td>
      <td>9,966,864</td>
    </tr>
    <tr>
      <td>Deferred tax assets</td>
      <td>7</td>
      <td>-</td>
      <td>145,205</td>
    </tr>
    <tr>
      <td><strong>Total non-current assets</strong></td>
      <td></td>
      <td>190,669,893</td>
      <td>124,266,382</td>
    </tr>
    <tr>
      <td>Inventories</td>
      <td>8</td>
      <td>154,021,826</td>
      <td>126,758,932</td>
    </tr>
    <tr>
      <td>Trade and other receivables</td>
      <td>9</td>
      <td>15,353,087</td>
      <td>42,203,599</td>
    </tr>
    <tr>
      <td>Deposits and prepayments</td>
      <td>10</td>
      <td>14,743,882</td>
      <td>11,586,052</td>
    </tr>
    <tr>
      <td>Net investment in sub-lease</td>
      <td>5</td>
      <td>284,878</td>
      <td>280,215</td>
    </tr>
    <tr>
      <td>Other financial assets</td>
      <td>11</td>
      <td>29,462,644</td>
      <td>24,567,169</td>
    </tr>
    <tr>
      <td>Cash and cash equivalents</td>
      <td>12</td>
      <td>15,509,619</td>
      <td>20,213,300</td>
    </tr>
    <tr>
      <td><strong>Total current assets</strong></td>
      <td></td>
      <td>229,375,936</td>
      <td>225,609,267</td>
    </tr>
    <tr>
      <td><strong>Total assets</strong></td>
      <td></td>
      <td>420,045,829</td>
      <td>349,875,649</td>
    </tr>
    <tr>
      <td><strong>Equity</strong></td>
      <td></td>
      <td></td>
      <td></td>
    </tr>
    <tr>
      <td>Share capital</td>
      <td>13</td>
      <td>2,450,000</td>
      <td>2,450,000</td>
    </tr>
    <tr>
      <td>Retained earnings</td>
      <td></td>
      <td>36,229,494</td>
      <td>54,466,600</td>
    </tr>
    <tr>
      <td><strong>Equity attributable to owner of the Company</strong></td>
      <td></td>
      <td>38,679,494</td>
      <td>56,916,600</td>
    </tr>
    <tr>
      <td><strong>Liabilities</strong></td>
      <td></td>
      <td></td>
      <td></td>
    </tr>
    <tr>
      <td>Loans and borrowings</td>
      <td>14</td>
      <td>16,077,539</td>
      <td>21,944,344</td>
    </tr>
    <tr>
      <td>Lease liabilities</td>
      <td></td>
      <td>96,675,474</td>
      <td>53,919,049</td>
    </tr>
    <tr>
      <td>Deferred tax liabilities</td>
      <td>7</td>
      <td>927,375</td>
      <td>-</td>
    </tr>
    <tr>
      <td><strong>Total non-current liabilities</strong></td>
      <td></td>
      <td>113,680,388</td>
      <td>75,863,393</td>
    </tr>
    <tr>
      <td><strong>Current liabilities</strong></td>
      <td></td>
      <td></td>
      <td></td>
    </tr>
    <tr>
      <td>Loans and borrowings</td>
      <td>14</td>
      <td>76,327,724</td>
      <td>58,272,445</td>
    </tr>
    <tr>
      <td>Lease liabilities</td>
      <td></td>
      <td>24,525,567</td>
      <td>16,689,962</td>
    </tr>
    <tr>
      <td>Trade and other payables</td>
      <td>15</td>
      <td>163,495,434</td>
      <td>139,661,543</td>
    </tr>
    <tr>
      <td>Contract liabilities</td>
      <td>16</td>
      <td>1,437,222</td>
      <td>1,283,885</td>
    </tr>
    <tr>
      <td>Current tax liabilities</td>
      <td></td>
      <td>1,900,000</td>
      <td>1,187,821</td>
    </tr>
    <tr>
      <td><strong>Total current liabilities</strong></td>
      <td></td>
      <td>267,685,947</td>
      <td>217,095,656</td>
    </tr>
    <tr>
      <td><strong>Total liabilities</strong></td>
      <td></td>
      <td>381,366,335</td>
      <td>292,959,049</td>
    </tr>
    <tr>
      <td><strong>Total equity and liabilities</strong></td>
      <td></td>
      <td>420,045,829</td>
      <td>349,875,649</td>
    </tr>
  </tbody>
</table>

The notes on pages 12 to 43 are an integral part of these financial statements.