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1. Based on picture, explain the statement in 3 years (2020, 2021 and 2020). 2020 RM'000 ASSETS Non-current assets Property, plant and equipment Right-of-use assets
1. Based on picture, explain the statement in 3 years (2020, 2021 and 2020).
2020 RM'000 ASSETS Non-current assets Property, plant and equipment Right-of-use assets Investment properties Intangible assets Investments in subsidiaries Interests in associates Other investments Deferred tax assets Other receivables Current assets Inventories Trade and other receivables Current tax assets Cash and bank balances Short term funds Non-current assets/disposal groups classified TOTAL ASSETS \begin{tabular}{|r|} \hline 111,556 \\ 66,855 \\ 38,105 \\ 77,738 \\ - \\ 449 \\ 1,178 \\ 1,241 \\ 4,193 \\ \hline 301,315 \\ \hline 96,457 \\ 51,369 \\ 2,193 \\ 77,709 \\ 23,416 \\ \hline 251,144 \\ \hline 12,910 \\ \hline 565,369 \\ \hline \end{tabular} EQUITY AND LIABILITIES Equity attributable to owners of the parent Share capital Reserves Non-controlling interests TOTAL EQUITY 201,572164,734366,30620,259386,565 LIABILITIES Non-current liabilities Borrowings Other payable Lease liabilities Provision for restoration costs Deferred tax liabilities Current liabilities Trade and other payables Borrowings Lease liabilities Provision for restoration costs Contract liabilities Current tax liabilities TOTAL LIABILITIES TOTAL EQUITY AND LIABILITIES 30,1024,88845,4391,6786,79588,90230,6009,30124,63456822,2422,55789,902178,804565,369 2020 RM'000 Other comprehensive income, net of tax (continued) Item that will not be reclassified subsequently to profit or loss Continuing operations Gain on revaluation of properties upon transfer from property, plant and equipment to investment properties Total other comprehensive (loss)/income, net of tax (344) Total comprehensive income Profit attributable to: Owners of the parent Continuing operations Discontinued operations Non-controlling interests Continuing operations 6123,390 Total comprehensive income attributable to: Owners of the parent Continuing operations Discontinued operations Non-controlling interests Continuing operations 5883,046 Earnings per ordinary share attributable to equity holders of the Company (sen) Basic and diluted: Continuing operations Discontinued operations 2020 RM'000 Continuing operations Revenue 344,960 Cost of sales (157,026) Gross profit 187,934 Other operating income 16,187 Selling and distribution expenses (110,482) General and administrative expenses (76,959) Finance costs (5,985) Share of profit of an associate, net of tax Profit before tax 11910,814 Tax expense (7,424) Profit for the financial year from continuing operations 3,390 Discontinued operations Loss for the financial year from discontinued operations, net of tax Profit for the financial year 3,390 Other comprehensive income, net of tax Items that may be reclassified subsequently to profit or loss Continuing operations Reclassification of exchange translation reserve to profit or loss upon deregistration of foreign subsidiaries Foreign currency translations Discontinued operations Reclassification of exchange translation reserve to profit or loss upon demerger of foreign subsidiaries Foreign currency translations Statements of : 1 S 2021 RM'000 Continuing operations Profit/(Loss) attributable to: Owners of the parent Continuing operations Discontinuing operations Non-controlling interests Continuing operations Total comprehensive income/(loss) attributable to: Owners of the parent Continuing operations Discontinuing operations Non-controlling interests Continuing operations 13,01985313,8722,29016,16211,83185312,6842,30914,993 Earnings/(Loss) per ordinary share attributable to equity holders of the Company (sen) Basic and diluted: Continuing operations Discontinuing operations 6.680.447.12 STATEMENTS OF FINANCIAL POSITIO AS AT 30 JUNE 2022 2022RMooo ASSETS Non-current assets Property, plant and equipment Right-of-use assets Investment properties Intangible assets Investments in subsidiaries Interests in associates Other investments Deferred tax assets Other receivables Current assets Inventories Trade and other receivables Current tax assets Cash and bank balances Short term funds Non-current assets/disposal group classified as held for sale/held for distribution TOTAL ASSETS 90,37659,77798,47673,8134947,4441,878332,25853,86950,4291,514115,28627,318248,41664,824645,498 EQUITY AND LIABILITIES Equity attributable to owners of the parent Share capital Reserves Non-controlling interests TOTAL EQUITY 201,572196,747398,31924,831423,150 2022RMooo LIABILITIES Non-current liabilities Borrowings Other payable Lease liabilities Provision for restoration costs Deferred tax liabilities \begin{tabular}{|r|} \hline 70,173 \\ 5,246 \\ 42,322 \\ 1,113 \\ 5,558 \\ \hline 124,412 \\ \hline \end{tabular} Current liabilities Trade and other payables Borrowings Lease liabilities Provision for restoration costs Contract liabilities Current tax liabilities Liabilities of disposal group classified as held for distribution TOTAL LIABILITIES TOTAL EQUITY AND LIABILITIES 32,95310,18220,24055219,6456,30289,8748,062222,348645,498 STATEMENTS OF PROFIT OR LOSS AN OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 30 JUNE 2022 2022RMooo Continuing operations Revenue Cost of sales Gross profit Other operating income Selling and distribution expenses General and administrative expenses Finance costs Share of profit/(loss) of an associate, net of tax Profit before tax Tax expense Profit for the financial year from continuing operations 333,011(140,517)192,49422,444(90,404)(63,601)(4,865)25656,324(8,880)47,444 Discontinuing operations Profit for the financial year from discontinuing operations, net of tax Profit for the financial year 5,11752,561 Other comprehensive income, net of tax Items that may be reclassified subsequently to profit or loss Continuing operations Reclassification of exchange translation reserve to profit or loss upon deregistration of foreign subsidiaries Foreign currency translations Total other comprehensive income/(loss), net of tax Total comprehensive income Profit attributable to: Owners of the parent Continuing operations Discontinuing operations Non-controlling interests Continuing operations Total comprehensive income attributable to: Owners of the parent Continuing operations Discontinuing operations Non-controlling interests Continuing operations Earnings per ordinary share attributable to equity holders of the Company (sen) Basic and diluted: Continuing operations Discontinuing operations 19.852.5422.39 2020 RM'000 ASSETS Non-current assets Property, plant and equipment Right-of-use assets Investment properties Intangible assets Investments in subsidiaries Interests in associates Other investments Deferred tax assets Other receivables Current assets Inventories Trade and other receivables Current tax assets Cash and bank balances Short term funds Non-current assets/disposal groups classified TOTAL ASSETS \begin{tabular}{|r|} \hline 111,556 \\ 66,855 \\ 38,105 \\ 77,738 \\ - \\ 449 \\ 1,178 \\ 1,241 \\ 4,193 \\ \hline 301,315 \\ \hline 96,457 \\ 51,369 \\ 2,193 \\ 77,709 \\ 23,416 \\ \hline 251,144 \\ \hline 12,910 \\ \hline 565,369 \\ \hline \end{tabular} EQUITY AND LIABILITIES Equity attributable to owners of the parent Share capital Reserves Non-controlling interests TOTAL EQUITY 201,572164,734366,30620,259386,565 LIABILITIES Non-current liabilities Borrowings Other payable Lease liabilities Provision for restoration costs Deferred tax liabilities Current liabilities Trade and other payables Borrowings Lease liabilities Provision for restoration costs Contract liabilities Current tax liabilities TOTAL LIABILITIES TOTAL EQUITY AND LIABILITIES 30,1024,88845,4391,6786,79588,90230,6009,30124,63456822,2422,55789,902178,804565,369 2020 RM'000 Other comprehensive income, net of tax (continued) Item that will not be reclassified subsequently to profit or loss Continuing operations Gain on revaluation of properties upon transfer from property, plant and equipment to investment properties Total other comprehensive (loss)/income, net of tax (344) Total comprehensive income Profit attributable to: Owners of the parent Continuing operations Discontinued operations Non-controlling interests Continuing operations 6123,390 Total comprehensive income attributable to: Owners of the parent Continuing operations Discontinued operations Non-controlling interests Continuing operations 5883,046 Earnings per ordinary share attributable to equity holders of the Company (sen) Basic and diluted: Continuing operations Discontinued operations 2020 RM'000 Continuing operations Revenue 344,960 Cost of sales (157,026) Gross profit 187,934 Other operating income 16,187 Selling and distribution expenses (110,482) General and administrative expenses (76,959) Finance costs (5,985) Share of profit of an associate, net of tax Profit before tax 11910,814 Tax expense (7,424) Profit for the financial year from continuing operations 3,390 Discontinued operations Loss for the financial year from discontinued operations, net of tax Profit for the financial year 3,390 Other comprehensive income, net of tax Items that may be reclassified subsequently to profit or loss Continuing operations Reclassification of exchange translation reserve to profit or loss upon deregistration of foreign subsidiaries Foreign currency translations Discontinued operations Reclassification of exchange translation reserve to profit or loss upon demerger of foreign subsidiaries Foreign currency translations Statements of : 1 S 2021 RM'000 Continuing operations Profit/(Loss) attributable to: Owners of the parent Continuing operations Discontinuing operations Non-controlling interests Continuing operations Total comprehensive income/(loss) attributable to: Owners of the parent Continuing operations Discontinuing operations Non-controlling interests Continuing operations 13,01985313,8722,29016,16211,83185312,6842,30914,993 Earnings/(Loss) per ordinary share attributable to equity holders of the Company (sen) Basic and diluted: Continuing operations Discontinuing operations 6.680.447.12 STATEMENTS OF FINANCIAL POSITIO AS AT 30 JUNE 2022 2022RMooo ASSETS Non-current assets Property, plant and equipment Right-of-use assets Investment properties Intangible assets Investments in subsidiaries Interests in associates Other investments Deferred tax assets Other receivables Current assets Inventories Trade and other receivables Current tax assets Cash and bank balances Short term funds Non-current assets/disposal group classified as held for sale/held for distribution TOTAL ASSETS 90,37659,77798,47673,8134947,4441,878332,25853,86950,4291,514115,28627,318248,41664,824645,498 EQUITY AND LIABILITIES Equity attributable to owners of the parent Share capital Reserves Non-controlling interests TOTAL EQUITY 201,572196,747398,31924,831423,150 2022RMooo LIABILITIES Non-current liabilities Borrowings Other payable Lease liabilities Provision for restoration costs Deferred tax liabilities \begin{tabular}{|r|} \hline 70,173 \\ 5,246 \\ 42,322 \\ 1,113 \\ 5,558 \\ \hline 124,412 \\ \hline \end{tabular} Current liabilities Trade and other payables Borrowings Lease liabilities Provision for restoration costs Contract liabilities Current tax liabilities Liabilities of disposal group classified as held for distribution TOTAL LIABILITIES TOTAL EQUITY AND LIABILITIES 32,95310,18220,24055219,6456,30289,8748,062222,348645,498 STATEMENTS OF PROFIT OR LOSS AN OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 30 JUNE 2022 2022RMooo Continuing operations Revenue Cost of sales Gross profit Other operating income Selling and distribution expenses General and administrative expenses Finance costs Share of profit/(loss) of an associate, net of tax Profit before tax Tax expense Profit for the financial year from continuing operations 333,011(140,517)192,49422,444(90,404)(63,601)(4,865)25656,324(8,880)47,444 Discontinuing operations Profit for the financial year from discontinuing operations, net of tax Profit for the financial year 5,11752,561 Other comprehensive income, net of tax Items that may be reclassified subsequently to profit or loss Continuing operations Reclassification of exchange translation reserve to profit or loss upon deregistration of foreign subsidiaries Foreign currency translations Total other comprehensive income/(loss), net of tax Total comprehensive income Profit attributable to: Owners of the parent Continuing operations Discontinuing operations Non-controlling interests Continuing operations Total comprehensive income attributable to: Owners of the parent Continuing operations Discontinuing operations Non-controlling interests Continuing operations Earnings per ordinary share attributable to equity holders of the Company (sen) Basic and diluted: Continuing operations Discontinuing operations 19.852.5422.39Step by Step Solution
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