238 NOTES TO THE FINANCIAL STATEMENTS ʹˢ˥ ˧˛˘ Ѓˡ˔ˡ˖˜˔˟ ˬ˘˔˥ ˘ˡ˗˘˗ ʦʤ ʷ˘˖˘ˠ˕˘˥ ʥʣʥʧ (cont’d) 32. REVENUE Group Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Revenue from contracts with customers: Concessions based services 536,030 30,086 6,833 7,188 Commercial based services and products: - sales of goods 17,888 20,979 - - - rental of motor vehicles - 10 - - - services rendered 69,006 565,221 2,530 978 - concesssion related services 763 - 763 1,467 - sales of digital asset 362,778 127,647 - - 986,465 743,943 10,126 9,633 Revenue from financing receivables: Commercial based services 370 601 - - Interest income derived from financing receivables 14,702 16,357 - - Profit income derived from ijarah financing receivables 1,650 1,833 - - 16,722 18,791 - - Revenue from other sources: - rental income 12,533 11,287 6,995 6,789 - dividend income 1,180 240 325,000 200,000 13,713 11,527 331,995 206,789 1,016,900 774,261 342,121 216,422 Timing of revenue recognition: - At a point in time 969,335 727,396 10,126 9,633 - Over time 17,130 16,547 - - 986,465 743,943 10,126 9,633 Rendering of services Revenue from concession based services and commercial based services are recognised at a point in time in which the services are rendered, which simultaneously received and consumes the benefit provided by the Group and the Company, and the Group and the Company have a present right to payment for the services. Revenue from media solution and related professional services are recognised over time in which the services are rendered, which simultaneously received and consumes the benefit provided by the Group, and the Group has a present right to payment for the services.
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