14. INTERESTS IN JOINT ARRANGEMENTS (CONTINUED) Investment in joint ventures (Continued) Aggregate information of joint ventures that are not individually material The following table summarises, in aggregate, the Group’s share of loss and other comprehensive income of the Group’s individually immaterial joint ventures accounted for using the equity method. 2025 2024 $’000 $’000 The Group’s share of profit before tax 13 9 The Group’s share of profit after tax 13 9 The Group’s share of total comprehensive income/(loss) (17) (31) Aggregate carrying amount of the Group’s interest in these joint ventures 503 520 Reconciliation of summarised financial information Reconciliation of the summarised financial information presented to the carrying amount of the Group’s interest in significant joint ventures for the financial year ended 30 September 2025 and 2024, are as follows: FSKH EVPL Total $’000 $’000 $’000 30 September 2025 Proportion of Group ownership 35% 20% Net assets of the joint ventures 8,458 5,222 Interest in joint ventures 2,960 1,044 Total carrying value of significant joint ventures 2,960 1,044 4,004 Add: Carrying value of individually immaterial joint ventures, in aggregate 503 Carrying value of Group’s interest in joint ventures 4,507 30 September 2024 Proportion of Group ownership 35% 20% Net assets of the joint ventures 8,277 5,180 Interest in joint ventures 2,897 1,036 Total carrying value of significant joint ventures 2,897 1,036 3,933 Add: Carrying value of individually immaterial joint ventures, in aggregate 520 Carrying value of Group’s interest in joint ventures 4,453 ANNUAL REPORT 2025 KEONG HONG HOLDINGS LIMITED 100 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
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