84 EXCEL FORCE MSC BERHAD Notes to the Financial Statements (cont’d) 8. INVESTMENT IN SUBSIDIARY COMPANIES (CONT’D) (c) Material partly-owned subsidiary company (cont’d) (ii) Summarised statement of profit or loss and other comprehensive income Xifu RM 2021 Revenue 23,340 Loss for the financial year, representing total comprehensive loss for the financial year (409,529) (iii) Summarised statement of cash flows Xifu RM 2021 Net cash from operating activities 1,893,124 Net cash used in investing activities (571,738) Net increase in cash and cash equivalents 1,321,386 (d) There are no significant restrictions on the ability of the subsidiaries to transfer funds to the Group in the form of cash dividends or repayment of loans and advances. 9. OTHER INVESTMENTS Group and Company 2021 2020 RM RM Non-current Financial assets measured at fair value through other comprehensive income Quoted shares 17,801,700 13,042,200 The fair value of the listed equity securities was determined by reference to the quoted price in an active market. 10. INVENTORIES Group and Company 2021 2020 RM RM Replacement parts 30,512 23,992 Recognised in profit or loss Inventories recognised as cost of sales 1,612,658 783,556
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