Notes To The Financial Statements (Cont’d) 31 March 2026 SECTION 05 : FINANCIAL STATEMENTS & OTHERS 122 Registration No: 44 199201005296 (236800 - T) 5. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (continued) The Group and the Company as lessee (continued) (f) The following are the total cash outflows for leases as a lessee: Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 Included in net cash from/(used in) operating activities: Payment relating to low value assets 13 3 8 3 Included in net cash from financing activities: Payments of lease liabilities 444 315 230 98 Total cash outflows for leases 457 318 238 101 The Group and the Company as lessor The Group and the Company lease out marine equipment and commercial properties under operating lease arrangements with third parties. These leases are non-cancellable and have varying lease terms and renewal options. The following table presents the undiscounted lease payments receivable under non-cancellable operating leases after the reporting date: Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 Less than one (1) year 41,996 4,317 57 - 6. INVESTMENTS IN SUBSIDIARIES Company 2026 2025 RM’000 RM’000 Unquoted equity shares, at cost 10,146 10,146 Less: Accumulated impairment losses (2,542) (2,542) 7,604 7,604 Equity contributions to subsidiaries 126,705 130,327 Less: Accumulated impairment losses (82,121) (76,038) 52,188 61,893 (a) A subsidiary is an entity in which the Group and the Company are exposed, or have rights, to variable returns from its involvement with the subsidiary and have the ability to affect those returns through its power over the subsidiary. An investment in subsidiary, which is eliminated on consolidation, is stated in the separate financial statements of the Company at cost less accumulated impairment losses, if any.
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