269 FINANCIAL STATEMENTS Integrated Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 31 December 2025 11. INVESTMENT IN SUBSIDIARIES (CONT’D) Details of the subsidiaries are as follows: Proportion of ownership interest and voting power held by the Group Name of subsidiaries Country of incorporation Principal activities 2025 % 2024 % Al-`Aqar Capital Sdn Bhd(i) Malaysia Special purpose company for the purpose of raising Islamic Financing for the Fund 100 100 Al-`Aqar Australia Pty Ltd(ii) Australia Special purpose company for the purpose of acquisition of Australian property for the Fund 100 100 (i) Audited by Ernst & Young PLT (ii) Audited by a firm other than Ernst & Young PLT 12. TRADE RECEIVABLES, OTHER RECEIVABLES AND PREPAID EXPENSES Group Fund 2025 RM 2024 RM 2025 RM 2024 RM Trade receivables Current Related companies 36,581,843 36,764,714 6,004,961 6,049,302 Unbilled rental income 16,122,177 13,914,594 16,122,177 13,914,594 52,704,020 50,679,308 22,127,138 19,963,896 Other receivables and prepaid expenses Other receivables 116,570 252,488 103,911 198,595 Prepayments 1,108,705 1,326,777 1,018,360 1,234,157 1,225,275 1,579,265 1,122,271 1,432,752 Total trade and non-trade receivables (non-current and current) 53,929,295 52,258,573 23,249,409 21,396,648 Add: Amount due from subsidiaries - - 94,321,834 93,769,390 Add: Islamic fixed deposits with licensed banks 62,830,347 53,418,702 62,788,278 53,377,698 Add: Cash and bank balances 38,672,419 33,894,960 28,036,440 22,524,725 Less: Prepayments (1,108,705) (1,326,777) (1,018,360) (1,234,157) Total financial assets at amortised costs (debt instruments) 154,323,356 138,245,458 207,377,601 189,834,304
RkJQdWJsaXNoZXIy NDgzMzc=