notes to the financial statements 31 march 2025 (cont’d.) 10. Investment in subsidiaries (cont’d.) (i) During the financial year: (a) The Company has increased its investment in Matrix Concepts (Central) Sdn. Bhd. through subscripঞon of an addiঞonal 109,500,000 ordinary shares at RM1.00 per share. (b) The Company has increased its investment in Matrix Concepts (Damansara) Sdn. Bhd. through subscripঞon of an addiঞonal 43,000,000 ordinary shares at RM1.00 per share. (c) The Company has increased its investment in Matrix Concepts (Southern) Sdn. Bhd. through subscripঞon of an addiঞonal 22,000,000 ordinary shares at RM1.00 per share. (d) The Company has increased its investment in Megah Sedaya Sdn. Bhd. through subscripঞon of an addiঞonal 43,500,000 redeemable preference shares at RM1.00 per share. (ii) The non-controlling interests at the end of the reporঞng period comprise the following: EFFECTIVE EQUITY INTEREST GROUP 2025 % 2024 % 2025 RM’000 2024 RM’000 Matrix Educare Sdn. Bhd. 49 49 (12,749) (12,316) Matrix Medicare Sdn. Bhd. 30 30 729 (2,040) Other immaterial subsidiaries (1,395) 122 (13,415) (14,234) (iii) The summarise financial informaঞon (before intra-group eliminaঞon) for each subsidiary that has non-controlling interests that are material to the Group is as follow: MATRIX EDUCARE SDN. BHD. 2025 RM’000 2024 RM’000 At 31 March Non-current assets 4,824 4,281 Current assets 13,696 4,972 Non-current liabiliঞes (28,066) (20,431) Current liabiliঞes (16,473) (13,957) Net liabiliঞes (26,019) (25,135) 184 MATRIX CONCEPTS HOLDINGS BERHAD INTEGRATED ANNUAL REPORT 2025 07 FINANCIAL STATEMENTS
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