ANNUAL REPORT 2025 FINANCIAL STATEMENTS Notes to the Financial Statements (Cont’d) For the Financial Year Ended 31 March 2025 173 44. ACQUISITIONS OF A SUBSIDIARY AND NON-CONTROLLING INTERESTS (CONT’D) The following summarises the major classes of consideration transferred, and the recognised amounts of assets acquired and liabilities assumed at the date of acquisition. (Cont’d) Group Company 2025 2025 RM’000 RM’000 Total purchase consideration, to be settled by cash 37,250 37,250 Less: cash and bank balances from the acquisition of a subsidiary (6,469) - Net cash outflow from the acquisition of a subsidiary 30,781 37,250 (a) The goodwill is attributable mainly to the control premium paid. In addition, the purchase consideration also included benefits derived from the expected revenue growth of the subsidiary, its future market development as well as a customer list. These benefits are not recognised separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets. The goodwill is not deductible for tax purpose. (b) The subsidiary has contributed revenue of approximately RM1,476,000 and profit after taxation of approximately RM97,000 to the Group since the date of acquisition. If the acquisition was effective at the beginning of the current financial year, the Group’s revenue and profit after taxation for the current financial year would have been approximately RM387,387,000 and RM116,533,000 respectively. There were no acquisitions of new subsidiaries in the previous financial year. 45. CASH FLOW INFORMATION (a) The cash disbursed for the purchase of property, plant and equipment and the addition of right-of-use assets is as follows:- Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Property, plant and equipment Cost of property, plant and equipment purchased (Note 6) 5,111 17,127 350 1,698 Less: Acquired through hire purchase arrangements - (617) - (617) 5,111 16,510 350 1,081 Right-of-use assets Cost of right-of-use assets acquired (Note 7) 60 426 - - Less: Addition of new lease liabilities (60) (426) - - - - - -
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