168 SECTION 05 : FINANCIAL STATEMENTS & OTHERS Notes To The Financial Statements (Cont’d) 31 March 2025 Registration No: 72 199201005296 (236800 - T) 16. NON-DISTRIBUTABLE RESERVES (continued) (b) Share options reserve The share options reserve represents the effect of equity-settled share options granted to employees. This reserve is made up of the cumulative value of services received from employees for the issue of share options. When options are exercised, the amount from the share options reserve is transferred to share capital. When the share options expire, the amount from the share options reserve is transferred to retained earnings. 17. TRADE AND OTHER PAYABLES Group Company 2025 2024 2025 2024 Note RM’000 RM’000 RM’000 RM’000 Non-current Other payables - third parties (c) 9,989 21,146 - - 9,989 21,146 - - Current Trade payables - third parties 6,592 1,850 - - Other payables Amounts due to subsidiaries (e) - - 152 1,048 Other payables - third parties (c) 12,649 1,348 345 136 Accruals 8,240 9,161 1,190 180 Deposits and advances received 38 37 16 27 Amount due to a related party (d) 2,720 2,772 - - 23,647 13,318 1,703 1,391 Total trade and other payables (current) 30,239 15,168 1,703 1,391 Total trade and other payables (non – current and current) 40,228 36,314 1,703 1,391 (a) Trade and other payables, except for land entitlement payment and contingent consideration for business acquisition, are classified as financial liabilities measured at amortised cost. (b) Trade payables are non-interest bearing and the normal trade credit terms granted to the Group ranged from 30 days to 60 days (2024: 30 days to 60 days).
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