240 SECTION 09 AL-`AQAR HEALTHCARE REIT STATEMENTS OF CASH FLOWS For the year ended 31 December 2025 The Group The Fund 2025 RM 2024 RM 2025 RM 2024 RM Cash flows from operating activities Profit before tax 55,717,385 58,074,854 58,448,626 45,717,521 Adjustments for: Finance costs 40,871,793 38,608,988 40,871,793 38,608,988 Investment revenue (1,847,769) (1,885,072) (2,290,187) (2,661,888) Interest accretion on tenant deposits - 447,473 - 447,473 Amortisation of deferred income - (504,167) - (504,167) Allowance for expected credit loss on amount due from a subsidiary - - - 30,876,803 Gain on disposal of investment property - (1,000,000) - (1,000,000) Fair value adjustment of investment properties 6,445,817 (10,134,121) 4,097,388 (10,134,121) Fair value written down of asset held for sale 2,000,000 16,571,468 2,000,000 - Unrealised loss on foreign exchange 25,921 132,601 25,921 132,601 Unbilled rental income (2,207,583) (2,364,839) (2,207,583) (2,364,839) Operating profit before working capital changes 101,005,564 97,947,185 100,945,958 99,118,371 Changes in working capital: Decrease in trade receivables 182,871 3,053,600 44,341 374,576 Decrease/(Increase) in other receivables and prepaid expenses 353,990 (1,254,630) 310,481 (1,817,053) Increase/(Decrease) in other payables and accrued expenses 5,638,779 (3,729,478) 5,337,967 (3,724,196) Net changes in working capital 6,175,640 (1,930,508) 5,692,789 (5,166,673) Net cash generated from operating activities 107,181,204 96,016,677 106,638,747 93,951,698
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