ANNUAL REPORT 2025 FINANCIAL STATEMENTS Notes to the Financial Statements (Cont’d) For the Financial Year Ended 31 March 2025 160 15. INVENTORIES (CONT’D) 2025 2024 RM’000 RM’000 Allowance for impairment losses:- At 1 April 2024/2023 (225) (557) Additions (106) - Write backs 4 42 Write offs - 290 At 31 March 2025/2024 (327) (225) Recognised in profit or loss Inventories sold 63,916 72,177 Impairment losses 106 - Write back of impairment losses (4) (42) Inventories written off 156 1,796 16. TRADE RECEIVABLES Group 2025 2024 RM’000 RM’000 Trade receivables 156,927 164,065 Allowance for impairment losses (10,215) (11,017) 146,712 153,048 Accrued income 21,784 15,074 168,496 168,122 Allowance for impairment losses:- At 1 April 2024/2023 (11,017) (10,873) Additions (Note 41) - (174) Acquisition of a subsidiary (961) - Write backs 406 30 Write offs 1,357 # At 31 March 2025/2024 (10,215) (11,017) Note:- # - Amount less than RM1,000. The Group’s normal trade credit terms range from 30 to 90 (2024 - 30 to 90) days. Other credit terms are assessed and approved on a case-by-case basis. The allowance for impairment losses is made on those trade receivables from those companies which are in serious financial difficulties and which have defaulted on payments. Accrued income represents revenue earned for work performed and goods delivered but the related invoices have yet to be issued.
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