Registration No. 200301030845 (633265-K) - 97 - 9. Other Investment 2026 2025 2026 2025 RM RM RM RM Golf club membership 220,210 320,000 150,000 150,000 Company Group This represents investment stated at cost in a local golf club and resort, which entitles the Group’s and the Company’s management and staff to utilise the facilities. 10. Inventories 2026 2025 RM RM At cost Spare parts and consumables 11,358,024 5,713,315 Raw materials 2,248,027 3,076,827 Work-in-progress 4,827,484 10,730,139 Finished goods 7,887,622 26,165,434 26,321,157 45,685,715 Recognised in profit or loss: Inventories recognised as cost of sales 19,364,558 20,332,743 Group The inventories are written off when they have lost their value and cannot be sold due to damage, theft, loss, or decline in market value. 11. Contract Assets/(Liabilities) 2026 2025 RM RM Current Contract assets Service contract 70,909,033 31,864,976 Contract liabilities Service contract (3,863,438) (14,448,341) Group NOTES TO THE FINANCIAL STATEMENTS DESTINI BERHAD 210 ANNUAL REPORT 2026
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