271 SECTION 6 FINANCIAL STATEMENTS INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 10 INVESTMENT IN JOINT VENTURES (CONTINUED) The following table summarises the information of the Group’s material joint ventures and reconciles the information to the carrying amount of the Group’s interest in the joint ventures. The information has been adjusted to reflect the equity method of accounting, including fair value adjustments: Group Alam-PE Holdings (L) Inc. RM’000 Bayou Wasco Insulation, LLC RM’000 2025 Summarised financial information As at 31 December Non-current assets - 40,639 Current assets 23 170,782 Cash and cash equivalents 7,739 432 Non-current liabilities - (64,280) Current liabilities (5,358) (152,075) Net assets/(liabilities) 2,404 (4,502) Financial year ended 31 December Net profit/(loss) 34,759 (12,772) Other comprehensive expense - (747) Total comprehensive income/(expense) 34,759 (13,519) Included in the total comprehensive income/(expense) are: Revenue 4,659 24,766 Depreciation and amortisation - (6,480) Interest expense - (1,084) Tax expense (1,719) -
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