Schedule of trade receivables

The credit period granted to customers ranges from 30 to 60 days (2025: 30 to 60 days).

The Group does not hold any collateral or other credit enhancements over trade receivable balances.

Movement in the allowance for impairment losses as follows:

Schedule of movement in the allowance for impairment losses

The aged analysis of trade receivables at the end of the reporting period:

 Schedule aged analysis of trade receivables

Receivables that are neither past due nor impaired

Trade receivables that are neither past due nor impaired are creditworthy receivables with good payment records with the Group.

Receivables that are past due but not impaired

Trade receivables that were past due but not impaired relate to customers that have a good track record with the Group. Based on past experience and no adverse information to date, the directors of the Group are of the opinion that no provision for impairment is necessary in respect of these balances as there has not been a significant change in the credit quality and the balances are still considered recoverable.