ACCOUNTABILITY | NOTES TO THE FINANCIAL STATEMENTS 225 INTEGRATED ANNUAL REPORT 2026 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) (ii) PTSC South East Asia Pte. Ltd. (continued) 2026 RM million 2025 RM million Summarised statement of comprehensive income: Revenue 225 68 Cost of sales* (168) (50) Interest income 3 3 Profit before tax 60 21 Income tax expense (3) (4) Profit for the financial year 57 17 Other comprehensive loss (34) (23) Total comprehensive (loss)/income 23 (6) Group’s share of profit for the financial year 28 8 Group’s share of other comprehensive loss (17) (11) Group’s share of total comprehensive income/(loss) 11 (3) Dividend received from joint venture - 34 * Included in cost of sales is depreciation of RM46 million (2025: RM50 million). (iii) PTSC Asia Pacific Pte. Ltd. 2026 RM million 2025 RM million Summarised statement of financial position: Current assets* 285 362 Non-current assets 394 149 Current liabilities (143) (54) Net assets 536 457 Proportion of the Group’s ownership 49% 49% Carrying amount of the investment 263 224 * Included in current assets is cash and bank balances of RM213 million (2025: RM335 million).
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