14. PROPERTY, PLANT AND EQUIPMENT (CONT’D.) (b) Finance costs capitalised during the financial year under property, plant and equipment of the Group amounted to RM nil (2023: RM3,855,000). (c) During the financial year, the cash outflow on acquisition of property, plant and equipment of the Group and of the Company amounted to RM11,742,000 (2023: RM37,917,000) and RM6,000 (2023: RM35,000) respectively. 15. BIOLOGICAL ASSETS Timber RM’000 Group At 1 January 2024 3,676 Additions 1,034 At 31 December 2024 4,710 At 1 January 2023 2,879 Additions 797 At 31 December 2023 3,676 16. INVENTORIES Group 2024 2023 RM’000 RM’000 Non-current Land held for property development (Note 16(a)) 5,269,437 6,618,313 Current Completed development properties 249,569 99,381 Consumable stores and spares 966 2,381 Property development costs (Note 16(b)) 443,442 309,260 Land held for sales (Note 16(c)) 1,117,644 187,899 1,811,621 598,921 Total inventories 7,081,058 7,217,234 Included in total inventories of the Group are inventories carried at the lower of cost and net realisable value amounting to RM1,203,231,000 (2023: RM797,871,000). FINANCIAL STATEMENTS & OTHER INFORMATION 275
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