NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 120 17. INVENTORIES The Group 2025 2024 RM RM Raw materials 5,325,868 4,938,812 Work-in-progress 10,431,332 10,440,827 Finished goods 5,968,846 5,857,082 21,726,046 21,236,721 Recognised in profit or loss: Inventories recognised as cost of sales 33,823,511 34,125,671 Inventories written down 84,623 290,040 Reversal of inventories previously written down (11,875) - The reversal of inventories previously written down is in respect of inventories sold above their carrying amounts during the financial year. 18. AMOUNT OWING BY SUBSIDIARIES The Company 2025 2024 RM RM Amount owing by: Advances 2,989,079 3,094,733 Dividend receivable 5,059,099 2,200,000 8,048,178 5,294,733 Allowance for impairment losses (2,989,079) (2,989,079) 5,059,099 2,305,654 The amount owing represents unsecured payments made on behalf and dividend receivable. The amount owing is repayable on demand and is to be settled in cash. 19. SHORT-TERM INVESTMENTS The Group The Company 2025 2024 2025 2024 RM RM RM RM Unit trust 285,474,633 38,478,649 273,625,795 30,059,862 Quoted shares 8,014,740 3,664,998 - - 293,489,373 42,143,647 273,625,795 30,059,862 Fair value 293,489,373 42,143,647 273,625,795 30,059,862
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