18. INVESTMENTS IN SUBSIDIARIES (CONT’D.) Financial information of subsidiaries that have material non-controlling interests are provided below. The financial information presented below are amounts before inter-company elimination: (i) Summarised statements of financial position TISB 2025 RM’000 TISB 2024 RM’000 TDBSB 2025 RM’000 TDBSB 2024 RM’000 TSDSB 2025 RM’000 TSDSB 2024 RM’000 LWBSB 2025 RM’000 LWBSB 2024 RM’000 Non-current assets 175,929 181,141 312,380 302,317 33,645 27,977 878,847 889,794 Current assets 658,125 540,359 60,719 176,862 72,030 72,156 208,079 105,854 Non-current liabilities (97,070) (24,209) - - - - - (14,996) Current liabilities (86,187) (91,707) (14,415) (34,279) (184,178) (174,490) (1,074,392) (923,493) Net assets/(liabilities) 650,797 605,584 358,684 444,900 (78,503) (74,357) 12,534 57,159 (ii) Summarised statements of comprehensive income TISB 2025 RM’000 TISB 2024 RM’000 TDBSB 2025 RM’000 TDBSB 2024 RM’000 TSDSB 2025 RM’000 TSDSB 2024 RM’000 LWBSB 2025 RM’000 LWBSB 2024 RM’000 Revenue 211,661 342,346 4,957 2,201 - - 14,539 - Profit/(loss) net of tax for the financial year 44,935 (213,786) 3,784 16,621 (9,346) (9,524) (44,626) (21,364) Profit/(loss) attributable to owners of the parent 31,455 (149,650) 2,270 9,973 (6,542) (6,667) (29,007) (13,887) Profit/(loss) attributable to non-controlling interests 13,480 (64,136) 1,514 6,648 (2,804) (2,857) (15,619) (7,477) Total comprehensive income/(loss) 44,935 (213,786) 3,784 16,621 (9,346) (9,524) (44,626) (21,364) Transaction with noncontrolling interests: Dividend paid to noncontrolling interest - - (36,000) - - - - - 315
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