NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 116 14. TRADE RECEIVABLES, OTHER RECEIVABLES, DEPOSITS AND PREPAID EXPENSES (CONT’D) Included in trade receivables of the Group are the following amount owing by the related parties: The Group 2025 2024 RM RM AMT Engineering Sdn. Bhd. 1,295 675 A & I Engine Rebuilders Sdn. Bhd. - 920 Tenaga-Tech (M) Sdn. Bhd. - 2,573 1,295 4,168 The said amount, which arises mainly from trade transactions, is unsecured, interest-free and repayable on demand. The amount owing is to be settled in cash. The related parties and their relationships with the Group are as follows: Name of related parties Relationship A & I Engine Rebuilders Sdn. Bhd. A company in which Sia Chiok Meng, a director of a subsidiary, is also a director and has a financial interest. AMT Engineering Sdn. Bhd. A company in which Sia Chiok Meng, a director of a subsidiary, is also a director and has a financial interest. Tenaga-Tech (M) Sdn. Bhd. A company in which Mohd Shukri Bin Hitam and Fauziah Binti Hamlawi, directors of a subsidiary, are also directors and have financial interest. Transactions undertaken with related parties during the financial year are as follows: The Group 2025 2024 RM RM A & I Engine Rebuilders Sdn. Bhd. Sales 20,880 22,872 AMT Engineering Sdn. Bhd. Sales 56,709 30,717 Purchases 130 - Rental expense 144,000 144,000 Tenaga-Tech (M) Sdn. Bhd. Sales 11,982 20,601 Purchases 650,004 132,468 Director of a subsidiary Rental expense 120,000 120,000
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