200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 15. Investment in subsidiaries (cont'd) (c) The non-controlling interests at the end of the reporting period comprise the following:- Proportion (%) of ownership interest 2023 2022 2023 2022 RM RM Bayu Damai Sdn. Bhd. 51 51 25,191,379 13,493,489 Other individually immaterial subsidiaries 1,332,503 1,400,813 26,523,882 14,894,302 (d) 2023 2022 RM RM At 31 December Non-current asset 129,625,922 7,793,743 Current assets 1,625,226 19,701,608 Current liabilities (9,153,181) (218,768) Non-current liability (72,703,106) (818,762) Net assets 49,394,861 26,457,821 Financial year ended 31 December Total comprehensive loss 212,520 55,920 Total comprehensive loss attributable to: - owner of the Company 104,135 27,401 - non-controlling interests 108,385 28,519 212,520 55,920 Net cash flows generated from/(used in) operating activities 7,480,335 (1,046,140) Net cash flows used in investing activity (118,379,517) (1,966,561) Net cash flows generated from financing activities 102,742,520 11,169,440 Net (decrease)/increase in cash and cash equivalents (8,156,662) 8,156,739 Cash and cash equivalents at 1 January 8,199,608 42,869 Cash and cash equivalents at 31 December 42,946 8,199,608 The summarised financial information (before intra-group elimination) for subsidiary that has non-controlling interests that are material to the Group is as follows:- Bayu Damai Sdn. Bhd. Group - 52 - NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 Kimlun Corporation Berhad 122
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