44
JUMBO GROUP LIMITED
Notes to the Combined
Financial Statements
As at 30 September 2015
1
GENERAL (cont’d)
Details of non-wholly owned subsidiaries that have material non-controlling interests to the Group are as follows:
Name of subsidiaries
Place of
incorporation and
principal place of
business
Proportion of ownership
interests and voting rights
held by non-controlling
interests
Profit allocated to
non-controlling interests
Accumulated
non-controlling interests
2015
2014
2015
2014
2015
2014
%
%
$
$
$
$
JBT (China) Pte Ltd
Singapore
30
30
191,286
32,361 1,575,748 820,255
Ng Ah Sio Investments
Pte. Ltd.
Singapore
49
49
378,632 396,789 1,257,873 800,484
569,918 429,150 2,833,621 1,620,739
Summarised financial information in respect of each of the Group’s subsidiaries that has material non-controlling interests is set out
below. The summarised financial information below represents amounts before intragroup eliminations.
JBT (China) Pte Ltd
Ng Ah Sio Investments Pte. Ltd.
2015
2014
2015
2014
$
$
$
$
Current assets
3,865,473 1,874,382 3,217,498 2,487,711
Non-current assets
3,677,630 1,909,467
76,914
249,101
Current liabilities
(2,028,082)
(1,049,660)
(1,210,702)
(1,425,818)
Non-current liabilities
–
–
(23,545)
(23,545)
Equity attributable to owners of the Company
3,939,273 1,913,934
802,292
486,965
Non-controlling interests
1,575,748 820,255 1,257,873
800,484
Revenue
10,462,715 6,529,116 7,617,856 7,830,624
Expenses
(9,825,097)
(6,421,247)
(6,845,140)
(7,020,850)
Profit for the year
637,618
107,869
772,716
809,774
Profit attributable to owners of the Company
446,332
75,508
394,084
412,985
Profit attributable to non-controlling interests
191,286
32,361
378,632
396,789
Profit for the year
637,618
107,869
772,716
809,774
Other comprehensive income attributable to owners of the Company
170,249
10,556
–
–
Other comprehensive income attributable to non-controlling interests
72,964
4,524
–
–
Other comprehensive income for the year
243,213
15,080
–
–
Total comprehensive income attributable to owners of the Company
616,581
86,064
394,084
412,985
Total comprehensive income attributable to non-controlling interests
264,250
36,885
378,632
396,789
Total comprehensive income for the year
880,831
122,949
772,716
809,774
Dividends paid to non-controlling interests
–
–
–
(166,110)
Net cash inflow from operating activities
815,138
478,698
787,052 1,409,120
Net cash outflow from investing activities
(1,760,964)
(1,291,662)
(54,819)
(30,896)
Net cash inflow/(outflow) from financing activities
1,900,000
–
–
(339,000)
Net cash inflow/(outflow)
954,174
(812,964)
732,233 1,039,224
