ANNUAL REPORT 2025 187 NOTES TO THE FINANCIAL STATEMENTS 200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 20. Contract cost assets 2025 2024 RM RM Contract cost assets - Cost to fulfill a contract with customers 28,875,143 854,797 - Cost to obtain contracts with customers 4,883,736 256,169 33,758,879 1,110,966 (a) Cost to fulfill a contract with customers At beginning of the financial year 854,797 184,325 Cost transferred from development properties (Note 18(b)) 182,851,841 4,266,995 Costs incurred during the financial year 2,720,127 1,409,879 Cost recognised in profit or loss during the financial year (157,551,622) (5,006,402) At end of the financial year 28,875,143 854,797 (b) Cost to obtain contracts with customers At beginning of the financial year 256,169 201,304 Additions 13,227,683 281,777 Cost recognised in profit or loss during the financial year (8,600,116) (226,912) At end of the financial year 4,883,736 256,169 21. Trade and other receivables 2025 2024 2025 2024 RM RM RM RM Current Trade receivables Third parties 564,867,298 513,696,738 - - Amount due from associate 11,133,179 - - - Amounts due from companies related to certain directors 4,007,214 5,401,482 - - 580,007,691 519,098,220 - - Less: Allowance for impairment - Third parties (2,854,424) (860,424) - - Trade receivables, net 577,153,267 518,237,796 - - Group Company - 67 -
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