19. TRADE AND OTHER PAYABLES Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Trade Trade payables 8,589 7,264 - - Non-trade Amounts due to subsidiaries - - 4,554 5,033 Other payables and accrued expenses 14,593 11,086 260 299 23,182 18,350 4,814 5,332 (a) Trade and other payables are classified as financial liabilities and measured at amortised cost. (b) These are non-interest bearing and the normal credit terms granted to the Group and the Company range from cash term to 90 days (2024: cash term to 90 days) respectively. Trade and other payables are recognised at their original invoices amounts, which represent their fair values on initial recognition. (c) Trade and other payables are denominated in Ringgit Malaysia. (d) Amounts due to subsidiaries are non-trade advances in nature, unsecured, bears interest ranging from 2.75% to 3.00% (2024: 3.00%) per annum and are repayable in cash and cash equivalents within the next twelve (12) months. (e) Included in other payables and accrued expenses of the Group are accrued royalties payable of RM6,556,000 (2024: RM5,754,000). (f) Included in other payables and accrued expenses of the Group and of the Company are amounts due to Directors of RM170,000 (2024: RM210,000). (g) The maturity profile of trade and other payables of the Group and of the Company at the reporting date based on contractual undiscounted repayment obligations is repayable on demand or within one (1) year. 20. REVENUE Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Revenue from contracts with customers Sale of printed books, distribution of applied learning products and trading of paper 113,845 85,521 - - Sale of online/digital educational material 2,828 3,937 - - Sale of digital subscription for e-learning services 389 596 - - 117,062 90,054 - - SASBADI HOLDINGS BERHAD Financial Statements (conঞ nued) 134
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