7 FINANCIAL STATEMENTS 327 19. INVESTMENT IN ASSOCIATES Group 2025 RM’000 2024 RM’000 Unquoted shares, at cost In Malaysia 4,400 4,400 4,400 4,400 Share of post-acquisition reserves 78,909 73,272 Less: Dividend received (7,080) (5,554) 76,229 72,118 In the previous financial year, Opus International (M) Berhad (“OIM”) entered into a Share Sale Agreement on 12 October 2024 to acquire the remaining 70% ownership in Opus Consultants (M) Sdn. Bhd. (“OCM”). The transaction was completed on 12 December 2024, upon which OCM transitioned from being an associate to becoming a wholly-owned subsidiary of the Group on the same date. The effect of deemed disposal is as follows: RM’000 Fair value of existing 30% equity stake in OCM (Note 47(g)) 4,159 Less: Net carrying amount of OCM upon disposal (4,158) Deemed disposal of OCM 1 Further details of the associates are disclosed in Note 47. Summarised financial information of Biomedix Solutions Sdn. Bhd. (“Biomedix”), One Medicare Sdn. Bhd. (“One Medicare”) and Sedafiat Sdn. Bhd. (“Sedafiat”), that are material associates of the Group are set out below. The summarised financial information represents the amounts in the MFRS financial statements of the associates and not the Group’s share of those amounts. (i) Summarised statements of financial position Biomedix One Medicare Sedafiat 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Non-current assets 930 896 6,211 6,894 17,916 18,335 Current assets 88,131 80,207 131,768 113,167 94,149 119,510 Total assets 89,061 81,103 137,979 120,061 112,065 137,845 Non-current liabilities 25 838 229 990 3,863 879 Current liabilities 3,670 4,161 98,129 82,022 42,617 69,795 Total liabilities 3,695 4,999 98,358 83,012 46,480 70,674 Net assets 85,366 76,104 39,621 37,049 65,585 67,171
RkJQdWJsaXNoZXIy NDgzMzc=