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A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]

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A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 2
-IssueDate 2025-01-01
-Paragraph 37
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2025-en-r&anchor=para_37&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph B9
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_B9_c&doctype=Appendix&subtype=B
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 78
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_78_c&doctype=Standard
-URIDate 2025-03-27

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The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 54
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_g&doctype=Standard
-URIDate 2025-03-27

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A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]

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A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]