261 SECTION 6 FINANCIAL STATEMENTS INTEGRATED ANNUAL REPORT 2025 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 2024 Summarised financial information before intra-group elimination As at 31 December Non-current assets - 71,457 222,347 51,586 Current assets 246,925 74,674 187,803 90,085 Non-current liabilities - (42,236) (153,890) - Current liabilities (155,582) (55,642) (54,315) (81,463) Net assets 91,343 48,253 201,945 60,208 Financial year ended 31 December Revenue 289,290 127,941 219,335 130,624 Net (loss)/profit (28,226) 12,430 60,656 (12,781) Cash flows (used in)/from operating activities (44,409) (2,822) 110,626 (29,208) Cash flows (used in)/from investing activities - (42,927) (19,480) 10,623 Cash flows from/(used in) financing activities 34,759 43,617 (147,354) 16,635 Net changes in cash and cash equivalents (9,650) (2,132) (56,208) (1,950) Dividend paid to NCI - - 20,400 -
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