7 ASSOCIATES AND JOINT VENTURES (continued) Changes in interest in associate (continued) PRE 7 Immaterial associates Total $’000 $’000 $’000 31 December 2023 Revenue 8,122 Profit after tax 3,313 OCI – Total comprehensive income 3,313 Attributable to associate’s shareholders 3,313 Non-current assets 463,702 Current assets 20,433 Non-current liabilities (340,126) Current liabilities (15,936) Net assets 128,073 Attributable to associate’s shareholders 128,073 Carrying amount of interest in associate at end of the year 42,257 Group’s interest in net assets of associate at beginning of the year – 19,414 19,414 Group’s share of: - Profit/(Loss) after tax 1,092 (2) 1,090 - OCI – 80 80 Total comprehensive income 1,092 78 1,170 Additions 41,165 – 41,165 Carrying amount of interest in associate acquired as subsidiary – (17,452) (17,452) Carrying amount of interest in associate at end of the year 42,257 2,040 44,297 Notes to the Financial Statements Year ended 31 December 2024 192 PERENNIAL HOLDINGS PRIVATE LIMITED
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