Registration No. 200301030845 (633265-K) - 82 - 6. Investment in Subsidiaries (Cont’d) (a) Material partly-owned subsidiaries (Cont’d) Summarised financial information for the subsidiaries that have non-controlling interest that are material to the Group is set out below. The summarised financial information below represents amounts before inter-company eliminations: 2026 2025 RM RM Summarised statement of financial position Non-current assets 7,629,899 5,696,456 Current assets 185,550,605 169,340,053 Non-current liabilities (663,861) (749,278) Current liabilities (154,430,009) (168,258,195) Net assets 38,086,634 6,029,036 Summarised statements of profit or loss and other comprehensive income Revenue 210,302,254 169,865,365 Net profit for the financial year 32,057,597 17,548,536 Total comprehensive income for the financial year 32,057,597 17,548,536 Summarised statements of cash flows Net cash from/(used in) operating activities 16,302,484 (22,583,152) Net cash used in investing activities (2,826,168) (1,508,672) Net cash (used in)/from financing activities (16,453,903) 26,455,447 Net (decrease)/increase in cash and cash equivalents (2,977,587) 2,363,623 M Rail Technics Sdn. Bhd. DESTINI BERHAD 195 ANNUAL REPORT 2026
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