160 YINSON HOLDINGS BERHAD Group Company 2026 2025 2026 2025 Note RM million RM million RM million RM million Cash flows from operating activities Profit before tax 1,029 1,120 499 190 Adjustments for: Depreciation of property, plant and equipment 17 315 339 4 6 Amortisation of intangible assets 19 62 60 1 2 Impairment loss/(Reversal of impairment loss): - trade receivables 12 & 25(a) 2 (1) - - - amount due from subsidiaries 12 & 25(a) - - - (3) - amount due from associates 12 10 - - - - investment in joint ventures 12 & 21(c) 3 3 - - - investment in subsidiaries 12 & 20(c) - - 3 (7) - investment in associates 12 & 22(c) 33 3 - - - property, plant and equipment 12 & 17 164 (11) - - - intangible assets 12 & 19 9 - - - - other investments 12 - (31) - - Property, plant and equipment written off 12 & 17 5 2 - - Intangible assets written off 12 & 19 2 - - - Inventory write-down 24 8 - - - Unrealised loss/(gain) on foreign exchange 26 58 (46) (18) Finance costs 13 1,769 1,736 153 129 Net fair value (gains)/losses: - financial assets/liabilities at fair value through profit or loss 12 (17) 9 (3) - - contingent consideration payable 12 9 - - - - derivatives 12 6 - - - - investment properties 12 & 18 6 - - - Loss/(Gain) on disposal of: - property, plant and equipment 12 & 17 2 1 - - - subsidiaries 12,50(h) & 50(i) - (279) - - - subsidiary to a joint venture due to loss of control 12 & 50(g) - (502) - - Gain on liquidation of subsidiaries 12 (11) (6) - - Loss on re-measurement of existing equity interest held as a joint venture 12 & 49(d) - 116 - - Share of profit of joint ventures (310) (32) - - Share of (profit)/loss of associates (18) 11 - - Equity settled share-based payment transaction 10 11 5 11 5 Gain on re-measurement of finance lease receivables 6 (35) (384) - - Finance lease income 6 (1,467) (1,300) - - Interest income (241) (103) (3) (2) Operating cash flows before working capital changes – carried forward 1,372 814 619 302 ACCOUNTABILITY STATEMENTS OF CASH FLOWS For the financial year ended 31 January 2026 The notes on pages 165 to 298 are an integral part of these financial statements.
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