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SUSTAINABILITY JOURNEY   HOW WE ARE GOVERNED   FINANCIAL STATEMENTS   ADDITIONAL INFORMATION  347


            NOTES TO THE FINANCIAL STATEMENTS

            FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2021










            24  INVENTORIES
                                                                                                       Group
                                                                                                  2021        2020
                                                                                                RM’000      RM’000

                 At cost:
                 - Raw materials                                                               194,342      144,789
                 - Work-in-progress                                                             30,521       22,276
                 - Finished goods                                                              103,060       67,297
                 - Consumable stores                                                            23,454       32,883
                 - Molasses                                                                        261         252
                 At net realisable value:
                 - Raw materials                                                                57,427            -
                 - Work-in-progress                                                             11,994        6,988
                                                                                               421,059      274,485

                 Write downs of inventories to net realisable value amounted to RM13,436,000 (2020: RM 65,000). These were recognised
                 as an expense during the year and included in cost of sales in the statement of profit or loss (Note 11).


            25  AMOUNTS DUE FROM/(TO) SUBSIDIARIES, OTHER RELATED COMPANIES, IMMEDIATE HOLDING
                 COMPANY AND ULTIMATE HOLDING BODY
                                                                              Group                  Company
                                                                         2021        2020         2021        2020
                                                                       RM’000      RM’000       RM’000      RM’000
                 Current assets
                 Amounts due from:
                 Subsidiaries                                               -            -      19,265       14,799
                 Other related companies                                3,048        3,665          94            -
                 Less: loss allowance                                       -       (3,200)          -            -
                 Immediate holding company                                  1        1,461           -         136
                                                                        3,049        1,926      19,359       14,935

                 Current liabilities
                 Amounts due to:
                 Subsidiaries                                               -            -           5         751
                 Other related companies                                3,936        1,643         117           4
                 Immediate holding company                              2,982       12,503       1,887        6,096
                 Ultimate holding body                                      -         221            -         221
                                                                        6,918       14,367       2,009        7,072
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