19. INVESTMENT IN ASSOCIATES (CONTD.) (ii) Summarised statements of comprehensive income Biomedix One Medicare Sedafiat 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 Revenue 59,272 61,397 225,090 218,988 265,027 252,305 Profit before tax 19,759 19,009 4,414 1,825 10,771 7,341 Profit for the year, representing total comprehensive income 14,406 15,288 2,633 1,390 7,658 4,541 Dividend received from the associates during the year 2,076 6,680 278 400 3,200 2,000 (iii) Reconciliation of the summarised financial information presented above to the carrying amount of the Group’s interest in associates Biomedix One Medicare Sedafiat 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 Net assets at 1 January 66,888 65,100 35,111 34,421 67,513 67,972 Profit for the year 14,406 15,288 2,633 1,390 7,658 4,541 Dividend declared (5,190) (13,500) (695) (700) (8,000) (5,000) Net assets at 31 December 76,104 66,888 37,049 35,111 67,171 67,513 Interest in associates 40% 40% 40% 40% 40% 40% Carrying value of Group’s interest in material associate 30,442 26,755 14,820 14,044 26,868 27,005 20. INVESTMENT IN A JOINT VENTURE Group 2024 RM’000 2023 RM’000 Unquoted shares, at cost In Malaysia 122 122 Share of post-acquisition reserves 40 (5) 162 117 Summarised financial information of Opus Consultants (Sarawak) Sdn. Bhd. has not been disclosed as they are immaterial. Notes to the Financial Statements For the year ended 31 December 2024 329 FINANCIAL STATEMENTS
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