NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 FINANCIAL PERFORMANCE 220 21. CONTRACT LIABILITIES (CONT’D) The following table shows reconciliation from the opening balance to the closing balance for the contract liabilities. Group 2025 2024 RM’000 RM’000 Unredeemed golf lessons and vouchers At beginning of the financial year 1,084 1,195 Overprovision in prior year (479) - Additions 5,599 3,681 Utilisation (4,512) (3,785) Exchange differences (6) (7) At end of the financial year 1,686 1,084 Unredeemed membership points At beginning of the financial year 2,095 3,669 Underprovision in prior year 122 - Additions 1,333 6,995 Utilisation (2,151) (8,511) Exchange differences (32) (58) At end of the financial year 1,367 2,095 Customer deposits and advance billings for golf events and activities At beginning of the financial year 98 147 Additions 6,275 25 Utilisation (6,336) (74) At end of the financial year 37 98
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