299 SECTION 6 FINANCIAL STATEMENTS INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 34 CHANGES IN EQUITY INTEREST IN A SUBSIDIARY WITHOUT LOSS OF CONTROL (CONTINUED) The effect of the changes in ownership interest in Wasco Greenergy on the equity attributable to owners of the Company is summarised below: Group RM’000 Consideration received from disposal of shares pursuant to IPO 138,249 Less: Increase in non-controlling interests (75,962) Adjustment to equity attributable to owners of the Company 62,287 A net gain of RM45,209,000 arising from the partial disposal of shares in Wasco Greenergy pursuant to the IPO was recognised in the Company’s financial statements. The gain represents the difference between the proceeds from disposal of shares and the carrying amount of the investment disposed. The net gain on partial disposal is summarised below: Company RM’000 Proceeds from partial disposal of shares 65,000 Less: Carrying amount of investment disposed (19,791) Gain on partial disposal of subsidiary 45,209
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