NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 16. INVESTMENT IN SUBSIDIARIES (CONT'D) Details of the subsidiaries are as follows: (Cont'd) Country of Proportion of ownership interest and voting power held by the Group Name of subsidiary incorporation Principal activities 2025 2024 Subsidiary of Palga Sdn. Bhd. # Hiliran Juara Sdn. Bhd. Malaysia Property development 100% 100% Subsidiary of Amona Metro Development Sdn. Bhd. Temara Pekeliling Sdn. Bhd. Malaysia Property development 50.4% 50.4% Subsidiaries of Srijang Indah Sdn. Bhd. Laju Jaya Sdn. Bhd. Malaysia Property investment and hotel business 100% 100% Maha Usaha Sdn. Bhd. Malaysia Property management and property investment 100% 100% € During the financial year, the Company subscribed for an additional 11,000,000 (2024: 25,000,000) new ordinary shares in Suria Villa Sdn. Bhd. and Nil (2024: 1,000,000) new ordinary shares in Srijang Kemajuan Sdn. Bhd.. The said additional subscription did not give rise to any changes in proportion of ownership interest and voting power held by the Group. ^ In the previous financial year, Serentak Maju Corporation Sdn. Bhd. had reduced its share capital from RM500,000 to RM100,000 via cash distribution of RM400,000 to the Company, and Everland Asia Development Sdn. Bhd. which had reduced its share capital from RM1,000,000 to RM100,000 via a cash distribution of RM900,000 to the Company. The reduction in the share capital did not give rise to any changes in proportion of ownership interest and voting power held by the Group. # Subsidiaries audited by firms of auditors other than Deloitte Malaysia PLT (formerly known as Deloitte PLT). & Subsidiaries audited by a member firm of Deloitte Malaysia PLT. @ The investment in shares have been pledged as security for credit facilities granted to a subsidiary as disclosed in Note 33. * The subsidiary is presented as discontinued operation and disposal group classified as held for sale as disclosed in Note 9. ! The subsidiary is not audited by Deloitte Malaysia PLT. As the subsidiary is dormant, no statutory audit is required under the Australian Corporations Act. 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 231 ANNUAL REPORT 2025 MKH BERHAD
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