NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024 (CONT’D) 5. INVESTMENT IN SUBSIDIARIES (CONT’D) (iii) The non-controlling interests at the end of the reporting period comprise the following:- EFFECTIVE EQUITY INTEREST THE GROUP 2024 2023 2024 2023 % % RM’000 RM’000 Matrix Educare Sdn. Bhd. 49 49 (12,316) (9,104) Matrix Medicare Sdn. Bhd. 30 30 (2,040) (6,805) Other immaterial subsidiary 122 139 (14,234) (15,770) (iv) The summarised financial information (before intra-group elimination) for each subsidiary that has non-controlling interests that are material to the Group is as follows:- MATRIX EDUCARE SDN. BHD. 2024 2023 RM’000 RM’000 At 31 March Non-current assets 4,281 5,229 Current assets 4,972 2,132 Non-current liabilities (20,431) (16,695) Current liabilities (13,957) (9,246) Net liabilities (25,135) (18,580) Financial Year Ended 31 March Revenue 15,031 12,908 Loss for the financial year/Total comprehensive expense (6,555) (5,981) Total comprehensive expense attributable to non-controlling interests (3,212) (2,931) Net cash flows for operating activities (1,667) (4,129) Net cash flows for investing activities (347) (19) Net cash flows from financial activities 4,488 4,020 FINANCIAL STATEMENTS MATRIX CONCEPTS HOLDINGS BERHAD 168
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