13. INVESTMENTS IN ASSOCIATES (CONTINUED) Set out below are the summarised financial information of the Group’s significant associates. Summarised statements of financial position KHPL PIIPL Group SRPL NSAPL Group Total $’000 $’000 $’000 $’000 $’000 30 September 2025 Current assets – 13,155 5,036 9,024 27,215 Non-current assets – 128,629 – 20,250 148,879 Current liabilities – (46,698) (3,467) (15,036) (65,201) Non-current liabilities – (82,781) – (267) (83,048) 30 September 2024 Current assets – 17,195 5,043 9,398 31,636 Non-current assets – 134,517 – 23,973 158,490 Current liabilities – (54,458) (3,473) (17,394) (75,325) Non-current liabilities – (207,379) – – (207,379) Summarised statements of comprehensive income KHPL PIIPL Group SRPL NSAPL Group Total $’000 $’000 $’000 $’000 $’000 30 September 2025 Revenue – 39,935 – 10,670 50,605 Loss before tax – (18,719) (8) (1,969) (20,696) Income tax – (194) 7 (29) (216) Loss after tax, representing total comprehensive loss – (18,913) (1) (1,998) (20,912) 30 September 2024 Revenue 31,125 50,491 – 12,808 94,424 (Loss)/Profit before tax (11,497) (17,821) 82 1,339 (27,897) Income tax – 198 (7) (468) (277) (Loss)/Profit after tax, representing total comprehensive (loss)/ income (11,497) (17,623) 75 871 (28,174) The information above reflects the amounts presented in the financial statements of the associates (and not the Group’s share of those amounts), adjusted for differences in accounting policies between the Group and the associates. The following table summarises, in aggregate, the Group’s share of profit and other comprehensive income of the Group’s individually immaterial associates accounted for using the equity method. 2025 2024 $’000 $’000 The Group’s share of profit before income tax – 14 The Group’s share of profit after income tax 2 14 The Group’s share of total comprehensive income 2 14 Aggregate carrying amount of the Group’s interest in these associates 272 270 ANNUAL REPORT 2025 KEONG HONG HOLDINGS LIMITED 96 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
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