Controlling interests that are material to the group

controlling interests that are material to the Group is as follows:-
ABLE FOOD
SDN. BHD.
2017 2016
RM RM
at 31 December
Non-current assets 648,411 670,038
Current assets 50,386,035 61,918,664
Current liabilities (58,886,542) (71,704,695)
Net liabilities (7,852,096) (9,115,993)
Financial year ended 31 December
Revenue 139,479,778 134,907,617
Profit/(Loss) after tax and total comprehensive
income/(expense) for the financial year 1,263,897 (751,175)
Total comprehensive income/(expense) attributable
to non-controlling interests 50,556 (30,047)
Net cash flows from operating activities 19,970,791 52,552,338
Net cash flows for investing activities (65,753) (141,133)
Net cash flows for financing activities (12,955,754) (57,054,973)

JOHORE TIN BERHAD
(532570-V)
ANNUAL REPORT 2017
78
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2017
cont’d
5. INVESTMENTS IN SUBSIDIARIES (CONT’D)
(b) The summarised financial information (before intra-group elimination) for the subsidiary that has non-
controlling interests that are material to the Group is as follows:- (Cont’d)
ABLE DAIRIES
MARKETING
SDN. BHD.
2017
RM
at 31 December
Non-current assets 59,007
Current assets 10,006,895
Current liabilities (9,309,220)
Net assets 756,682
Financial period ended 31 December
Revenue 10,731,866
Profit after tax and total comprehensive income for the financial period 251,682
Total comprehensive income attributable to non-controlling interest 123,324
Net cash flows from operating activities 1,187,675
Net cash flows for investing activity (64,296)
Net cash flows from financing activity 500,000
6. INVESTMENTS IN ASSOCIATES
THE GROUP
2017 2016
RM RM
Unquoted shares, at cost 171,040 –
Name of Associate
Principal Place
of Business/
Country of
Incorporation
Effective Equity
Interest
Principal Activities
2017
%
2016
%
able Dairies Mexico Mexico 40 – Wholesale of dairy products
Summarised financial information has not been presented as the associate is not individually material to the
Group. The associate was newly incorporated during the financial year.

JOHORE TIN BERHAD
(532570-V)
ANNUAL REPORT 2017
79
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2017
cont’d
7. PROPERTY, PLANT AND EQUIPMENT
At Additions Depreciation At
THE GROUP 1.1.2017 (Note 37) Reclassification Disposal Charges 31.12.2017
2017 RM RM RM RM RM RM
Carrying amount
Freehold land 15,430,213 6,843,143 (445,200) – – 21,828,156
Leasehold land 46,154 – – – (1,539) 44,615
Factory buildings 41,530,819 407,636 (1,869,435) – (896,581) 39,172,439
Plant and machinery 38,700,927 7,159,940 2,314,635 (1,050) (6,518,594) 41,655,858
Moulds, tools and
factory equipment 1,457,349 53,093 – – (329,095) 1,181,347
Electrical installations
and substation 1,278,417 71,920 – – (261,639) 1,088,698
Motor vehicles 1,174,613 361,698 – (52,233) (510,455) 973,623
office equipment,
furniture and fittings 1,322,687 183,963 – – (281,027) 1,225,623
Renovation 2,011,926 618,973 – – (359,307) 2,271,592
Capital work-in-progress – 1,492,600 – – – 1,492,600
102,953,105 17,192,966 – (53,283) (9,158,237) 110,934,551
At Additions Depreciation At
THE GROUP 1.1.2016 (Note 37) Reclassification Disposal Charges 31.12.2016
2016 RM RM RM RM RM RM
Carrying amount
Freehold land 15,238,983 191,230 – – – 15,430,213
Leasehold land 47,693 – – – (1,539) 46,154
Factory buildings 17,230,823 1,180,551 23,665,348 – (545,903) 41,530,819
Plant and machinery 31,319,410 7,232,580 5,482,768 (5,333) (5,328,498) 38,700,927
Moulds, tools and
factory equipment 1,717,157 71,196 – – (331,004) 1,457,349
Electrical installations
and substation 1,550,209 17,508 – – (289,300) 1,278,417
Motor vehicles 907,865 836,394 – (95,885) (473,761) 1,174,613
office equipment,
furniture and fittings 1,424,345 210,289 – – (311,947) 1,322,687
Renovation 1,641,468 661,966 – – (291,508) 2,011,926
Building in progress 23,665,348 – (23,665,348) – – –
Machinery in progress 5,482,768 – (5,482,768) – – –
100,226,069 10,401,714 – (101,218) (7,573,460) 102,953,105