14. 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 2024 Current assets – 17,195 5,043 9,533 31,771 Non-current assets – 134,517 – 24,555 159,072 Current liabilities – (54,458) (3,473) (17,394) (75,325) Non-current liabilities – (207,379) – – (207,379) 30 September 2023 (Restated) Current assets 8,484 14,489 4,965 8,371 36,309 Non-current assets 645,387 157,729 – 26,699 829,815 Current liabilities (58,629) (62,814) (3,471) (16,255) (141,169) Non-current liabilities (343,432) (208,831) – (2,596) (554,859) 1 October 2022 (Restated) Current assets 13,236 21,050 4,862 9,508 48,656 Non-current assets 655,799 174,400 – 28,664 858,863 Current liabilities (64,907) (64,748) (3,402) (15,143) (148,200) Non-current liabilities (345,735) (219,543) – (5,404) (570,682) Summarised statements of comprehensive income KHPL PIIPL Group SRPL NSAPL Group Total $’000 $’000 $’000 $’000 $’000 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 income/(loss) (11,497) (17,623) 75 871 (28,174) 30 September 2023 (Restated) Revenue 38,139 51,150 – 13,104 102,393 (Loss)/Profit before tax (5,351) (14,668) 99 (1,955) (21,875) Income tax 2,312 (69) (65) (170) 2,008 Other comprehensive income (3,543) – – – (3,543) (Loss)/Profit after tax, representing total comprehensive (loss)/income (6,582) (14,737) 34 (2,125) (23,410) 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. 99 ANNUAL REPORT 2024 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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