NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 7. Investment in subsidiaries (CONT’D) (f) Disposal of a subsidiary (cont’d) The effect of the above disposal on the financial position of the Group as at the date of the disposal was as follows: BXSB RM’000 Group Fair value of identifiable assets/(liabilities) Property, plant and equipment 11,297 Inventories 21,501 Trade receivables 427 Other receivables 24,114 Cash and bank balances 4 Trade payables (340) Other payables (69,798) Net liabilities disposed (12,795) Add: Assignment debts 55,665 Less: Consideration satisfied by shares included in other investments (60,520) Gain on disposal (17,650) (g) Non-controlling interest The Group’s subsidiaries which have non-controlling interests are not individually or in aggregate material to the financial position, financial performance and cash flows of the Group. (h) Material accounting policy information Investment in subsidiaries are measured in the Company’s statement of financial position at cost less accumulated impairment losses. 240
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