15. INTERESTS IN JOINT ARRANGEMENTS (CONTINUED) Investments 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. 2024 2023 2022 $’000 $’000 $’000 (Restated) (Restated) The Group’s share of profit before tax 9 21 5 The Group’s share of profit after tax 9 21 5 The Group’s share of total comprehensive income/(loss) (31) (15) 27 Aggregate carrying amount of the Group’s interest in these joint ventures 520 551 566 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 2024 and 2023, are as follows: FSKH EVPL Total $’000 $’000 $’000 30 September 2024 Proportion of Group ownership 35% 20% Net assets of the joint ventures 8,277 5,180 13,457 Interest in joint ventures 2,897 1,036 3,933 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 30 September 2023 Proportion of Group ownership 35% 20% Net assets of the joint ventures 13,335 4,816 18,151 Interest in joint ventures 4,667 963 5,630 Total carrying value of significant joint ventures 4,667 963 5,630 Add: Carrying value of individually immaterial joint ventures, in aggregate 551 Carrying value of Group’s interest in joint ventures 6,181 104 KEONG HONG HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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