273 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 (continued): Group Alam-PE Holdings (L) Inc. RM’000 Bayou Wasco Insulation, LLC RM’000 2024 Summarised financial information As at 31 December Non-current assets 16,302 51,515 Current assets 5,331 164,292 Cash and cash equivalents 7,516 8,387 Non-current liabilities - (70,791) Current liabilities (5,505) (139,642) Net assets 23,644 13,761 Financial year ended 31 December Net profit 3,381 12,915 Other comprehensive income - 1,328 Total comprehensive income 3,381 14,243 Included in the total comprehensive income are: Revenue 18,805 90,639 Interest income 27 - Depreciation and amortisation (713) - Interest expense - (1,136) Tax expense (712) -
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