265 SECTION 6 FINANCIAL STATEMENTS INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 9 INVESTMENT IN ASSOCIATES (CONTINUED) The following table summarises the information of the Group’s material associates and reconciles the information to the carrying amount of the Group’s interest in the associates. The information has been adjusted to reflect the equity method of accounting, including fair value adjustments (continued): Group Petra Energy Berhad RM’000 Interpro Wasco Pipe Protection Corporation RM’000 Other individually immaterial associates RM’000 Total RM’000 2025 Reconciliation of net assets to carrying amount As at 31 December Group’s share of net assets 91,762 50,701 72 142,535 Goodwill - - 67 67 Less: Accumulated impairment loss - (50,701) - (50,701) Carrying amount in statement of financial position 91,762 - 139 91,901 Group’s share of results Financial year ended 31 December Group’s share of (loss)/profit (23,642) -* 509 (23,133) Dividend receivable/received 6,924 - 618 7,542 * The Group no longer share the profit of its investment in IWPPC as the carrying amount of the investment in IWPPC was reduced to nil.
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