NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 13. INVENTORIES (CONT’D) The inventories written down is made when the related inventories were obsolete. The reversal of inventories written down was made when the related inventories were sold above their carrying amounts. Material accounting policy information Inventories are measured at the lower of cost and net realisable value. The cost of inventories is determined based on a first-in-first-out basis. 14. TRADE RECEIVABLES Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Trade receivables 323,831 350,456 1,477 3,176 Less: Allowance for ECLs (122) (2) - - 323,709 350,454 1,477 3,176 The Group’s and the Company’s normal trade credit terms range from cash terms to 180 (2024: cash terms to 180) days. Other credit terms are assessed and approved on a case-by-case basis. Movements in the allowance for ECLs are as follows: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 At beginning of the financial year 2 16 - - Charge for the financial year 121 1 - - Reversal for the financial year (1) (15) - - At end of the financial year 122 2 - - 250
RkJQdWJsaXNoZXIy NDgzMzc=