276 WASCO BERHAD SECTION 6 FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 12 INVENTORIES Group 2025 RM’000 2024 RM’000 Raw materials 68,161 191,540 Work-in-progress 50,291 16,886 Manufactured and trading goods 37,023 44,050 Consumables 28,706 29,307 Goods in transit 1,532 2,410 Spare parts - 13,156 185,713 297,349 Inventories recognised as an expense in cost of sales during the financial year ended 31 December 2025 is RM34,357,000 (2024: RM97,987,000). Recognition and measurement Inventories are stated at the lower of cost and net realisable value. Cost is determined on the first in, first out basis. In the case of finished goods and work in progress, cost comprises materials, direct labour, other direct charges and an appropriate proportion of factory overheads. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs to completion and selling expenses. 13 TRADE AND OTHER RECEIVABLES Group Company 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Current Gross trade receivables 291,704 556,226 - - Less: Allowance for impairment loss (19,891) (26,187) - - 271,813 530,039 - - Gross other receivables 87,994 66,037 80 104 Less: Allowance for impairment loss (28,205) (28,427) (15) (15) 59,789 37,610 65 89 Prepaid supplies 9,762 21,002 - - Deposits 8,594 8,244 - - Prepayments 7,753 12,040 181 100 357,711 608,935 246 189 Non-current Deposits 4,580 4,410 - -
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