9. RIGHT-OF-USE ASSETS (CONT’D) (a) The Group leases certain vessels, offices, motor vehicle and staff accommodation of which the leasing activities are summarised below :- (i) Vessels: The Group entered into two (2) non-cancellable Charter Agreements for the use of vessels. The leases are for a period of 1 to 2 years with no purchase option included in the agreements. (ii) Offices: The Group leases seven (7) office units for 2 years, with an option to renew the lease at the end of tenancy period. (iii) Warehouse space: The Group leases a warehouse space for 3 years, with no option to renew the lease at the end of tenancy period. (b) The Group also has certain leases with lease terms of less than 12 months and lease of office equipment with low value. The Group has applied the ‘short-term lease’ and ‘lease of low-value assets’ recognition exemptions for these leases. 10. INVENTORIES The Group 2025 2024 RM’000 RM’000 Consumables 8,072 3,860 Recognised in profit or loss:- Inventories recognised in cost of sales 10,606 6,681 Consumables represent marine gas oil (“MGO”) and spare parts. 189 Annual Report 2025
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