180 KIMLUN CORPORATION BERHAD • NOTES TO THE FINANCIAL STATEMENTS 200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 15. Investment in subsidiaries (cont'd) (d) 2025 2024 RM RM At 31 December Non-current assets 141,351,266 135,070,759 Current assets 1,743,727 1,799,240 Current liabilities (39,112,971) (15,154,477) Non-current liability (54,974,217) (72,504,790) Net assets 49,007,805 49,210,732 Equity attributable to: - owners of the Company 24,013,824 24,113,264 - non-controlling interests 24,993,981 25,097,479 49,007,805 49,210,743 Financial year ended 31 December Total comprehensive loss 202,938 184,118 Total comprehensive loss attributable to: - owner of the Company 99,440 90,218 - non-controlling interests 103,498 93,900 Net assets 202,938 184,118 Net cash flows used in operating activities (4,559,180) (4,665,254) Net cash flows used in investing activity (696,652) (133,583) Net cash flows generated from financing activities 5,293,854 5,065,562 Net increase in cash and cash equivalents 38,022 266,725 Cash and cash equivalents at 1 January 309,671 42,946 Cash and cash equivalents at 31 December 347,693 309,671 16. Investment in an associate 2025 2024 RM RM Unquoted shares, at cost 490,000 490,000 Share of post-acquisition reserves (490,000) (329,650) - 160,350 Represented by: Share of net assets - 160,350 Bayu Damai Sdn. Bhd. Group The summarised financial information (before intra-group elimination) for subsidiary that has non-controlling interests that are material to the Group is as follows: - 60 -
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