30. Investments in subsidiaries

As of

31 March 2026

$m

31 March 2025

$m

Assets

Non-current assets

662

578

Current assets

63

59

Liabilities

Non-current liabilities

302

290

Current liabilities

257

196

Equity

166

151

% of ownership interest held by NCI

49%

49%

Accumulated NCI (including goodwill)

100

92

For the year ended

31 March 2026

$m

31 March 2025

$m

Revenue

389

322

Net profit

15

14

Other comprehensive income/(loss)

3

(4)

Total comprehensive income

18

9

Net profit allocated to NCI

7

7

For the year ended

31 March 2026

$m

31 March 2025

$m

Net cash inflow from operating activities

130

136

Net cash outflow from investing activities

(64)

(90)

Net cash outflow from financing activities

(67)

(49)

Net cash outflow

(1)

(3)

  

Dividend paid to NCI during the year (included in cash flow from financing activities)

2

4

As of

31 March 2026

$m

31 March 2025

$m

Assets

Non-current assets

272

204

Current assets

65

71

Liabilities

Non-current liabilities

118

88

Current liabilities

128

110

Equity

91

77

% of ownership interest held by NCI

20%

20%

Accumulated NCI (including goodwill)

130

128

For the year ended

31 March 2026

$m

31 March 2025

$m

Revenue

226

172

Net profit

14

33

Other comprehensive income

24

49

Total comprehensive income

37

82

Net profit allocated to NCI

3

7

For the year ended

31 March 2026

$m

31 March 2025

$m

Net cash inflow from operating activities

64

65

Net cash outflow from investing activities

(44)

(14)

Net cash outflow from financing activities

(47)

(22)

Net cash (outflow)/inflow

(27)

29

  

Dividend paid to NCI during the year (included in cash flow from financing activities)

3

0

As of

31 March 2026

$m

31 March 2025

$m

1 The NCI in AMCBV of 22.15% (March 2025: 22.11%) excludes the NCI of $9m (March 2025: $6m) in the subsidiaries within the AMCBV group (i.e. Tanzania, Niger and the Republic of the Congo).

Assets

Non-current assets

107

80

Current assets

2,093

1,434

Liabilities

Non-current liabilities

36

31

Current liabilities

1,622

1,092

Equity

542

391

% of effective ownership interest held by NCI1

22.15%

22.11%

Accumulated NCI

118

85

For the year ended

31 March 2026

$m

31 March 2025

$m

Revenue

1,346

990

Net profit

373

305

Other comprehensive income

28

13

Total comprehensive income

401

318

Net profit allocated to NCI1

77

66

For the year ended

31 March 2026

$m

31 March 2025

$m

Net cash inflow from operating activities

799

596

Net cash outflow from investing activities

(125)

(49)

Net cash outflow from financing activities

(292)

(195)

Net cash inflow

382

352

  

Dividend paid to NCI during the year (included in cash flow from financing activities)

80

56