20. INVESTMENTS IN JOINT VENTURES (CONT’D.) (a) Summarised financial information of joint ventures are set out below. The summarised financial information represents the amounts in the financial statements of the joint ventures and not the Group’s share of those amounts: (cont’d.) (ii) Summarised statements of comprehensive income/(loss) TTSB TDCSB 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Revenue - 49,942 3 4,244 Profit/(loss) before tax 2,321 23,848 (2,818) (2,031) Profit/(loss) after tax, representing total comprehensive income/(loss) 1,860 15,373 2,145 (4,746) (iii) Reconciliation of the summarised financial information presented above to the carrying amount of the Group’s interest in joint ventures: TTSB TDCSB 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Net assets as at 1 January 53,253 49,302 479,742 526,488 Profit/(loss) for the financial year 1,860 15,373 2,145 (4,746) 55,113 64,675 481,887 521,742 Dividends paid during the financial year (8,000) (12,000) - (42,000) Redemption of RNCPS (25,500) - - - Intra-group transaction elimination - 578 - - Net assets as at 31 December 21,613 53,253 481,887 479,742 Interests in joint venture 51% 51% 50% 50% Carrying amount of Group’s interest in joint ventures 11,023 27,159 240,944 239,871 (b) The joint ventures had no contingent liabilities as at 31 December 2025 and 31 December 2024. 325
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