260 WASCO BERHAD SECTION 6 FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 8 INVESTMENT IN SUBSIDIARIES (CONTINUED) Non-controlling interests in subsidiaries (continued) The Group’s subsidiaries that have material non-controlling interests (“NCI”) are as follows (continued): Group Wasco ISOAF S.R.L. RM’000 Wasco Thermal Sdn. Bhd. RM’000 Wasco Coatings Malaysia Sdn. Bhd. RM’000 Wasco Pipe Sabah Sdn. Bhd. RM’000 Other individually immaterial subsidiaries RM’000 Total RM’000 2024 NCI percentage of ownership interest and voting interest 27% 40% 30% 30% Carrying amount of NCI 24,425 19,301 60,583 (4,894) 5,880 105,295 Net profit/(loss) allocated to NCI (7,548) 4,972 18,196 (3,834) (331) 11,455
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