186 KIMLUN CORPORATION BERHAD • NOTES TO THE FINANCIAL STATEMENTS 200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 18. Land held for development and development properties (cont'd) (b) Development properties (cont'd) 2025 2024 RM RM Interest expenses (Note 5) 7,914,029 7,772,500 19. Inventories 2025 2024 RM RM Cost: Raw materials 15,482,041 21,553,351 Finished goods 18,698,052 30,549,365 Completed properties 38,964,269 18,833,151 73,144,362 70,935,867 Net realisable value: Finished goods 8,158,496 7,731,167 81,302,858 78,667,034 During the financial year, the amount of inventories recognised as an expense in cost of sales of the Group was RM261,187,318 (2024: RM220,957,042). Group Included in costs incurred during the financial year on land held for development and development properties are: Land held for development and development properties with an aggregate carrying amount of RM675,160,852 (2024: RM538,700,150) are charged for bank borrowings as referred to in Note 24. Group - 66 -
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