MSWG前线把关
发马如何处理疫情相关库存/前线把关
（取自发马官网）
在本周甚多的股东大会中，颇受关注的其中一场是发马（PHARMA）。
提问：
2023财年的利息、税务、折旧及摊销前亏损 （LBITDA）为 2230 万令吉，主要归因于疫情相关消耗品库存（如个人防护设备）需求放缓，而产生的6390万令吉的一次性库存过时拨备，以及410万令吉的厂房和设备减记。（年报第25页）
继2022年为滞销的冠病疫苗库存计提5.523亿令吉的巨额拨备后，该集团还连续为与疫情相关的库存计提了库存过时拨备。
a）集团何时采购这些与疫情相关的库存？
b）这些与疫情相关的消费品库存，是否与连续订单有关？如果是，为什么这些物品没有卖给客户，集团是否有权索赔损失？如果不是，这是否表明库存管理效率低下，那公司采取了哪些纠正措施？
c）截至2023年12月31日，账龄超过3年的疫情相关消费品存货的账面价值是多少？
d）在上一次股东大会上，公司提到与战略合作伙伴合作，促进疫苗库存向其他国家的销售。请提供有关合作的最新信息以及集团收回的金额。
https://www.enanyang.my/名家专栏/发马如何处理疫情相关库存前线把关
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