EXCEL FORCE MSC BERHAD Annual Report 2025

115 Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D) 35. FINANCIAL INSTRUMENTS (a) Classification of financial instruments Financial assets and financial liabilities are measured on an ongoing basis either at fair value or at amortised cost. The following table analyses the financial assets and liabilities in the statements of financial position by the class of financial instruments to which they are assigned, and therefore by the measurement basis: At amortised cost At FVTPL At FVTOCI Total RM RM RM RM Group 2025 Financial Assets Other investments - - 21,831,000 21,831,000 Trade receivables 4,119,598 - - 4,119,598 Other receivables 18,761,246 - - 18,761,246 Deposits, cash and bank balances and short-term funds 21,637,888 531,882 - 22,169,770 44,518,732 531,882 21,831,000 66,881,614 Financial Liabilities Trade payables 653,764 - - 653,764 Other payables 1,447,046 - - 1,447,046 Term loan 6,376,494 - - 6,376,494 8,477,304 - - 8,477,304 2024 Financial Assets Other investments - - 26,481,000 26,481,000 Trade receivables 4,117,910 - - 4,117,910 Other receivables 22,323,012 - - 22,323,012 Deposits, cash and bank balances and short-term funds 17,482,579 3,521,799 - 21,004,378 43,923,501 3,521,799 26,481,000 73,926,300 Financial Liabilities Trade payables 353,635 - - 353,635 Other payables 2,668,762 - - 2,668,762 Term loan 6,941,175 - - 6,941,175 9,963,572 - - 9,963,572

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