Notes tothe financial statements For the financial year ended 31 December 2023 19. Investment in subsidiary companies (cont’d) (c) Summarised financial information (1) about a subsidiary with material NCI Summarised financial information including goodwill on acquisition and consolidation adjustments but before intercompany eliminations of the subsidiary with material non-controlling interests are as follows: 2023 2022 Rp million Rp million Summarised balance sheet Current Assets 9,878,693 10,426,140 Liabilities (9,535,397) (9,562,260) Net current assets 343,296 863,880 Non-current Assets 25,552,882 26,195,282 Liabilities (3,886,538) (5,530,830) Net non-current assets 21,666,344 20,664,452 Net assets 22,009,640 21,528,332 2023 2022 Rp million Rp million Summarised statement of comprehensive income Revenue 16,002,643 17,794,246 Profit before income tax 1,398,573 2,269,134 Income tax expense (544,129) (868,133) Profit after tax 854,444 1,401,001 Other comprehensive income 5,747 147,874 Total comprehensive income 860,191 1,548,875 Other summarised information Net cash flows from operations 3,556,327 3,399,095 (1) The financial information is based on consolidated financial statements of PT SIMP and its subsidiaries prepared in accordance with International Financial Reporting Standards (“IFRS”). The list of subsidiaries held under PT SIMP is disclosed in Note 19(a). 122 GROUP OVERVIEW OPERATION AND FINANCIAL REVIEW SUSTAINABILITY & GOVERNANCE FINANCIALS OTHER INFORMATION Indofood Agri Resources Ltd
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