MSTGOLF Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 FINANCIAL PERFORMANCE 212 11. OTHER RECEIVABLES (CONT’D) Set below is the movement in the allowance for ECL on other receivables:- Group 2025 2024 RM’000 RM’000 At 1 January - - Less: Provision 1 - At 31 December 1 - Long term deposit Long term deposit consists of rental paid in advance to landlords. Non-trade receivables Included in non-trade receivables is advance payments to suppliers amounting to RM1,566,000 (2024: RM3,012,000) for the procurement of inventories. This amount is unsecured, non-interest bearing and repayable on demand. 12. AMOUNT OWING BY SUBSIDIARIES Company 2025 2024 RM’000 RM’000 Non-current assets Non-trade related - 7,823 Current assets Trade related 453 - Non-trade related 20,814 38,273 Less: Allowance for ECL (7,500) - 13,767 38,273

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