ACCOUNTABILITY 224 YINSON HOLDINGS BERHAD 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: (continued) (i) Yinson Boronia Consortium Pte. Ltd. and its subsidiaries (continued) 2026 RM million Summarised statement of comprehensive income: ^ Revenue 1,048 Cost of sales (165) Other income 32 Administrative expenses (77) Finance costs (410) Profit before tax 428 Income tax expense (81) Profit for the financial year 347 Other comprehensive (loss)/income (175) Total comprehensive income 172 Group’s share of profit for the financial year 219 Group’s share of other comprehensive (loss)/income (111) Group’s share of total comprehensive income 108 Dividend received from joint venture 280 ^ No share of profit or other comprehensive income from the joint venture was recognised for the previous financial year since YBC was deconsolidated from a subsidiary and reclassified as an investment in a joint venture of the Group on 31 January 2025. Refer to Note 20(d)(ii) for summarised financial information of YBC related to non-controlling interests before deconsolidation. Included in the carrying amount of the investment as at 31 January 2026 is RM393 million, representing the notional fair value uplift to the underlying net assets of YBC and its subsidiaries upon deconsolidation. (ii) PTSC South East Asia Pte. Ltd. 2026 RM million 2025 RM million Summarised statement of financial position: Current assets* 68 99 Non-current assets 271 184 Current liabilities (36) (1) Net assets 303 282 Proportion of the Group’s ownership 49% 49% Carrying amount of the investment 148 138 * Included in current assets are cash and bank balances of RM28 million (2025: RM88 million).
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