Yinson Annual Report 2023

249 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2023 ACCOUNTABILITY (FINANCIAL STATEMENTS) 19. Investment in subsidiaries (continued) (b) Non-controlling interests in subsidiaries (continued) (ii) Yinson Boronia Consortium Pte. Ltd. and its subsidiaries 2023 RM million 2022 RM million Effective equity interest held by NCI 25% 25% Carrying value of NCI 321 352 (Loss)/Profit for the financial year attributable to NCI (60) 55 The summarised financial information before intercompany eliminations are as follows: As at 31 January Non-current assets 5,984 5,169 Current assets 249 900 Non-current liabilities (4,714) (4,106) Current liabilities (194) (517) Net assets 1,325 1,446 Financial year ended 31 January Revenue 769 2,223 (Loss)/Profit for the financial year (240) 214 Other comprehensive income 91 - Total comprehensive (loss)/income (149) 214 Cash flows used in operating activities (1,432) (1,844) Cash flows used in investing activities (15) (109) Cash flows generated from financing activities 616 2,622 Net (decrease)/increase in cash and cash equivalents (831) 669 The other subsidiaries of the Group which have non-controlling interests are individually not material.

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