224 YINSON HOLDINGS BERHAD ACCOUNTABILITY 21. INVESTMENT IN JOINT VENTURES (CONTINUED) (d) Summarised financial information of the material joint ventures, based on its MFRS/IFRS financial statements is set out below: (i) PTSC South East Asia Pte. Ltd. 2025 RM million 2024 RM million Summarised statement of financial position: Current assets* 99 108 Non-current assets 184 250 Current liabilities (1) (1) Net assets 282 357 Proportion of the Group’s ownership 49% 49% Carrying amount of the investment 138 175 * Included in current assets are cash and bank balances of RM88 million (2024: RM95 million). 2025 RM million 2024 RM million Summarised statement of comprehensive income: Revenue 68 57 Cost of sales* (50) (50) Interest income 3 3 Profit before tax 21 10 Income tax expense (4) (3) Profit for the financial year 17 7 Other comprehensive (loss)/income (23) 37 Total comprehensive (loss)/income (6) 44 Group’s share of profit for the financial year 8 3 Group’s share of other comprehensive (loss)/income (11) 18 Group’s share of total comprehensive (loss)/income (3) 21 Dividend received from joint venture 34 13 * Included in cost of sales is depreciation of RM50 million (2024: RM50 million).
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