NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 12. FINANCING RECEIVABLES (CONT’D) The following table provides information about the exposure to credit risk and allowance for ECLs for financing receivables: Gross amount ECLs Net amount RM’000 RM’000 RM’000 Group 2025 Not past due 165,254 - 165,254 Past due: Less than 30 days 277 - 277 31 to 60 days 272 - 272 61 to 90 days 338 - 338 More than 90 days 2,255 (2,255) - 168,396 (2,255) 166,141 2024 Not past due 209,312 - 209,312 Past due: Less than 30 days 94 - 94 31 to 60 days 92 - 92 61 to 90 days 239 - 239 More than 90 days 1,974 (1,974) - 211,711 (1,974) 209,737 Financing receivables are loan receivables from third parties arising from the financing of goods sold and have maturity of 2 to 10 years (2024: 2 to 10 years). These receivables are unsecured and bearing interest at rate ranged from 3.94% to 9.50% (2024: 3.94% to 9.50%) per annum. They are recognised at their original invoice amounts which represent their fair values on initial recognition. 13. INVENTORIES Group 2025 2024 RM’000 RM’000 At cost Used motor vehicles 879 822 Finished goods 1,781 1,656 2,660 2,478 Recognised in profit or loss: Inventories recognised as cost of sales 7,057 2,955 Inventories written down 34 1 Reversal of inventories written down (14) (45) FINANCIAL STATEMENTS 249
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