Yinson Integrated Annual Report 2026

161 INTEGRATED ANNUAL REPORT 2026 Group Company 2026 2025 2026 2025 Note RM million RM million RM million RM million Operating cash flows before working capital changes – brought forward 1,372 814 619 302 Changes in working capital Inventories (82) (32) - - Receivables (328) 35 52 22 Other current assets (140) (44) - - Payables (214) (1,416) (6) (7) Contract assets and contract liabilities (2,170) (3,659) - - Cash flows (used in)/generated from operations (1,562) (4,302) 665 317 Finance lease payments received 1,474 1,506 - - Interest received 118 137 3 2 Finance costs paid (205) (24) - - Taxes paid (237) (332) - (5) Net cash flows (used in)/generated from operating activities (412) (3,015) 668 314 Cash flows from investing activities Dividends received from joint ventures and associates 21(d)(i), (d)(ii) & 22(d)(i) 284 34 - - Investment in subsidiaries 20(a) - - (696) (867) Repayment of advances from subsidiaries - - - 74 Investment in joint ventures - (3) - - Investment in associates - (3) - - Acquisition of subsidiaries, net of cash and cash equivalents 49(d) - 1 - - Disposal of a subsidiary to a joint venture due to loss of control 50(g) - (206) - - Disposal of subsidiaries, net of cash and cash equivalents 50(b) & (i) (1) (9) - - Withdrawal of fixed deposits more than 3 months 86 - - - Settlement of net investment hedge 46 51 - - Purchase of other investments (1,189) (294) (920) - Loan to joint ventures and associates 40(a) (19) (35) - - Proceeds from redemption of other investments 346 279 141 - Purchase of intangible assets (226) (3) - - Purchase of property, plant and equipment 17(a), (b) & (c) (625) (298) (1) - Net cash flows used in investing activities (1,298) (486) (1,476) (793) ACCOUNTABILITY | STATEMENTS OF CASH FLOWS The notes on pages 165 to 298 are an integral part of these financial statements.

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