EXCEL FORCE MSC BERHAD Annual Report 2024

90 MSC BERHAD Notes to the Financial Statements (cont’d) 13. Trade Receivables (cont’d) The following table provide information about the exposure to credit risk and ECLs for trade receivables: Gross amount Loss allowance Net amount RM RM RM Group 2024 Not past due 1,887,443 (24,546) 1,862,897 Past due: Less than 30 days 1,462,855 (2,420) 1,460,435 31 to 60 days 329,983 (2,693) 327,290 More than 60 days 477,228 (9,940) 467,288 2,270,066 (15,053) 2,255,013 Credit impaired: Individually impaired 11,554 (11,554) - 4,169,063 (51,153) 4,117,910 2023 Not past due 1,418,251 (20,752) 1,397,499 Past due: Less than 30 days 484,242 (6,357) 477,885 31 to 60 days 313,993 (4,454) 309,539 More than 60 days 613,110 (31,603) 581,507 1,411,345 (42,414) 1,368,931 Credit impaired: Individually impaired 11,554 (11,554) - 2,841,150 (74,720) 2,766,430 Company 2023 Not past due 1,409,983 (20,692) 1,389,291 Past due: Less than 30 days 383,171 (5,621) 377,550 31 to 60 days 293,429 (4,304) 289,125 More than 60 days 576,466 (29,654) 546,812 1,253,066 (39,579) 1,213,487 2,663,049 (60,271) 2,602,778

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