248 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2023 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2023 19. Investment in subsidiaries (continued) (a) The equity interest, principal activities and countries of incorporation of subsidiaries that are included in the consolidated financial statements are disclosed in Note 48. (b) Non-controlling interests in subsidiaries The Group’s subsidiaries that have material non-controlling interests (“NCI”), based on effective equity interest are as follows: (i) Yinson Production (West Africa) Pte. Ltd. 2023 RM million 2022 RM million Effective equity interest held by NCI 26% 26% Carrying value of NCI 188 125 Profit for the financial year attributable to NCI 65 59 Dividend paid to NCI 68 62 The summarised financial information before intercompany eliminations are as follows: As at 31 January Non-current assets 3,242 3,152 Current assets 467 497 Non-current liabilities (2,703) (2,917) Current liabilities (282) (253) Net assets 724 479 Financial year ended 31 January Revenue 605 566 Profit for the financial year 250 225 Other comprehensive income 248 165 Total comprehensive income 498 390 Cash flows generated from operating activities 485 539 Cash flows generated from investing activities 1 1 Cash flows used in financing activities (605) (617) Net decrease in cash and cash equivalents (119) (77)
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