Datasonic Group Berhad 138 Notes to the Financial Statements for the Financial Year Ended 31 March 2022 (Cont’d) 12. TRADE RECEIVABLES (cont’d) Accrued income represents revenue earned for work performed and goods delivered but the related invoices have yet to be issued. Note:- # - Amount less than RM1,000. 13. PROJECTS-IN-PROGRESS Group 2022 2021 RM’000 RM’000 At costs:- Site preparation 1,750 1,077 Machinery 212 - Technical services 1,209 1,102 Others 9 24 3,180 2,203 14. INVENTORIES Group 2022 2021 RM’000 RM’000 At costs:- Raw materials 30,701 26,318 Finished goods 1,691 1,147 Spare parts 6,484 7,210 Consumables 1,401 970 Equipment 12,765 13,574 Software 5 5 53,047 49,224 Less: Allowance for impairment losses (822) (943) 52,225 48,281 Allowance for impairment losses:- At 1 April 2021/2020 (943) (977) Addition - (49) Writeback 121 83 At 31 March 2022/2021 (822) (943) Recognised in profit or loss Inventories sold 20,204 18,701 Impairment losses - 49 Writeback of impairment losses (121) (83)
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