UEM EDGENTA BERHAD Integrated Annual Report 2025 386 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 47. SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES (CONTD.) (h) The fair value of identifiable assets and liabilities of KOA and KAMS at the date of acquisition were as follows: Fair value recognised on acquisition KOA RM’000 KAMS RM’000 Total RM’000 Plant and equipment 269 66 335 Trade and other receivables 8,756 5,543 14,299 Cash and bank balances 3,884 516 4,400 Trade and other payables (3,452) (3,470) (6,922) Provision for employee service entitlements (998) (419) (1,417) Net asset acquired 8,459 2,236 10,695 Less: Non-controlling interests (3,384) (894) (4,278) Group’s share of net assets 5,075 1,342 6,417 Identifiable intangible assets: Customer contracts 5,219 4,590 9,809 Customer relationships 5,616 1,203 6,819 Deferred tax liabilities (974) (521) (1,495) Less: Non-controlling interests (3,944) (2,109) (6,053) Total identified net assets 10,992 4,505 15,497 Purchase consideration 77,719 8,624 86,343 Goodwill on acquisition 66,727 4,119 70,846 Arising from the business combination, the Company performed a purchase price allocation exercise resulting in the recognition of intangible assets relating to customer contracts and customer relationships of RM9.8 million and RM6.8 million, respectively. The purchase consideration was satisfied by: RM’000 Cash consideration 74,846 Deferred consideration payable (Note 36(e)) 11,497 86,343 The effect of the acquisition on cash flows was as follows: RM’000 Purchase consideration satisfied by cash 73,135* Cash and cash equivalent of the subsidiary acquired (4,400) Net cash outflow on acquisition of the subsidiary at acquisition date 68,745 * The difference in actual cash outflow to the purchase consideration at combination date is due to foreign exchange differences.
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