ACCOUNTABILITY 226 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) (iii) PTSC Asia Pacific Pte. Ltd. (continued) 2026 RM million 2025 RM million Summarised statement of comprehensive income: Revenue 493 182 Cost of sales* (367) (130) Interest income 8 13 Profit before tax 134 65 Income tax expense (1) (2) Profit for the financial year 133 63 Other comprehensive loss (56) (31) Total comprehensive income 77 32 Group’s share of profit for the financial year 65 31 Group’s share of other comprehensive loss (27) (15) Group’s share of total comprehensive income 38 16 Dividend received from joint venture - - * There was no depreciation included in cost of sales during the current financial year (2025: RM35 million). (iv) Shift Clean Solutions Ltd 2025# RM million Summarised statement of comprehensive income: Revenue 5 Cost of sales (6) Administrative expenses* (6) Loss before tax (7) Income tax expense - Loss for the financial year (7) Other comprehensive loss (2) Total comprehensive loss (9) Group’s share of loss for the financial year (4) Group’s share of other comprehensive loss (1) Group’s share of total comprehensive loss (5) * Included in cost of sales was depreciation expense of RM1 million for the financial year ended 31 January 2025. # Statement of comprehensive income for the financial year ended 31 January 2025 related to the financial results up to 8 May 2024 when it was accounted for as a joint venture. On 8 May 2024, it became a subsidiary of the Group and the Group no longer recognises a share of its profit or loss (Note 49(d)). (v) Investment in other joint ventures The summarised financial information of investment in other joint ventures is not presented as these investments are individually immaterial to the Group.
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