ACCOUNTABILITY | FINANCIAL STATEMENTS 257 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 January 2024 19. INVESTMENT IN SUBSIDIARIES (CONTINUED) (d) Non-controlling interests in subsidiaries (continued) The Group’s subsidiaries that have material non-controlling interests (“NCI”), based on effective equity interest are as follows: (continued) (ii) Yinson Boronia Consortium Pte. Ltd. and its subsidiaries 2024 RM million 2023 RM million Effective equity interest held by NCI 25% 25% Carrying value of NCI 448 321 Profit/(Loss) for the financial year attributable to NCI 90 (60) The summarised financial information before intercompany eliminations are as follows: As at 31 January Non-current assets 7,230 5,984 Current assets 651 249 Non-current liabilities (5,222) (4,714) Current liabilities (825) (194) Net assets 1,834 1,325 Financial year ended 31 January Revenue 1,272 769 Profit/(Loss) for the financial year 361 (240) Other comprehensive income 3 91 Total comprehensive income/(loss) 364 (149) Cash flows generated from/(used in) operating activities 112 (1,432) Cash flows used in investing activities (1) (15) Cash flows (used in)/generated from financing activities (3) 616 Net increase/(decrease) in cash and cash equivalents 108 (831) The other subsidiaries of the Group which have non-controlling interests are individually not material.
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