2 Extracts of the financial statements for Satin Biru Plc ASSETS Satin Biru Plc Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 March 2015 Profit from operations Finance costs Profit before tax Income tax Profit for the year Satin Biru Plc Statement of Financial Position as at 31 March 2015 2015 (RM) RM 819,640 (89,600) 730,040 (245,700) 484,340 2014 (RM) Current assets Inventories Trade receivables 430,040 285,550 342,700 224,150 2,470 13,800 Cash and cash equivalents Non-current assets 982,600 797,500 Property, plant and equipment 580,040 386,900 Intangible assets 2,337,850 1,707,900 LIABILITIES Current liabilities Borrowings Bank overdraft Trade payables Tax payable Accrued interest 115,600 51,000 51,200 27,230 146,700 135,900 201,800 192,520 9,750 12,350 Non-current liabilities Borrowings 567,400 423,000 EQUITY Share capital 312,400 232,800 Share premium 398,200 351,000 Retained earnings 534,800 282,100 2,337,850 1,707,900