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: (cont’d.) (iii) Summarised statements of cash flows 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 Net cash generated from/ (used in) operating activities 209,619 (220,085) (8,776) 6,012 (145) 43 17,398 21,076 Net cash generated from/ (used in) investing activities 30,441 648,528 99,144 - - - 113 (20,877) Net cash used in financing activities (219,054) (388,704) (90,000) (13,000) - - - - Net increase/(decrease) in cash and cash equivalents 21,006 39,739 368 (6,988) (145) 43 17,511 199 Cash and cash equivalents at beginning of financial year 95,803 56,064 9,015 16,003 152 109 687 488 Cash and cash equivalents at end of financial year 116,809 95,803 9,383 9,015 7 152 18,198 687 (a) Group restructuring during the financial year During the financial year, the Group and the Company executed and completed an internal Group restructuring scheme involving the following: (i) On 23 January 2025, the Company completed a capital reduction exercise to reduce its investment in a whollyowned subsidiary, Tropicana Properties (Sabah) Sdn Bhd by cancelling 24,308,400 Class B Ordinary Shares, all of which are held by the Company amounting to RM24,308,400. NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 AR 2025 | FINANCIAL STATEMENT & OTHER INFORMATION 316
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