15. INTERESTS IN JOINT ARRANGEMENTS (CONTINUED) Investments in joint ventures (Continued) The financial year end of K&H and EVPL are 30 September and KH-MK is 31 December. Set out below are the summarised financial information of the Group’s significant joint ventures. Summarised statements of financial position FSKH EVPL Total $’000 $’000 $’000 30 September 2024 Current assets 10,661 14,417 25,078 Current liabilities (2,384) (9,236) (11,620) 30 September 2023 Current assets 59,318 14,327 73,645 Current liabilities (45,983) (9,511) (55,494) The above amounts of assets and liabilities include the following: FSKH EVPL $’000 $’000 30 September 2024 Cash and cash equivalents 10,399 7,352 Current liabilities (excluding trade and other payables and provisions) (2,382) – 30 September 2023 Cash and cash equivalents 4,375 14,140 Current liabilities (excluding trade and other payables and provisions) (3,162) – Summarised statements of comprehensive income FSKH EVPL $’000 $’000 30 September 2024 Revenue – – Income tax (expenses)/credit (6) 20 Interest expenses (29) – Profit after tax 74 364 Total comprehensive income 74 364 30 September 2023 Revenue 16,326 1,073 Income tax credit/(expenses) 150 (48) Interest expenses (2,002) – (Loss)/Profit after tax (730) 1,360 Total comprehensive (loss)/income (730) 1,360 The information above reflects the amounts presented in the financial statements of the joint ventures (and not the Group’s share of those amounts), adjusted for differences in accounting policies between the Group and the joint venture. Dividend received from EVPL and FSKH amounted to $Nil (2023: $800,000) and $1,732,000 (2023: $Nil) respectively. 103 ANNUAL REPORT 2024 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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