152 KEYFIELD INTERNATIONAL BERHAD 202001038989 (1395310-M) NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2024 (cont’d) 10. INVENTORIES The Group 2024 2023 RM’000 RM’000 Consumables 3,860 3,351 Recognised in profit or loss:- Inventories recognised in cost of sales 6,681 4,311 Consumables represent mainly marine gas oil (“MGO”). 11. TRADE RECEIVABLES The Group 2024 2023 RM’000 RM’000 Third parties 160,351 102,177 Unbilled receivables 414 - 160,765 102,177 Allowance for impairment losses (Note 35.1(b)(iii)) (8,616) (8,616) 152,149 93,561 The Group’s normal trade credit terms are as follows:- The Group 2024 2023 Days Days Credit terms 30 - 120 30 - 120 Other credit terms are assessed and approved on a case-by-case basis which include back-to-back arrangement i.e. the Group will receive payment when its customers received theirs. 12. OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS The Group The Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Other receivables 100 - - - Deposits 858 1,514 300 - Prepayments 2,315 2,435 - 484 3,273 3,949 300 484
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