Base on the statement of profit or loss of the company and management analysis below. Highlight the company's standing in terms of :
Business size and volume
Operational profitability
Financial burden and capacity
Operational profit
Earning per share, share price and capitalization value
Group 31.12.2019 31.12.2018 1.1.2018 In RM'OOO (Restated) (Restated) Amounts due to joint ventures 249 Amounts due to other related companies 1,604 2,559 128,641 Derivative financial liabilities 29,266 7,545 1,039 Borrowings 3,254,504 3,252,605 3,376,922 Lease liabilities 41,838 42,748 40,284 Provision for asset retirement 655 862 648 Provision for litigation loss 35,541 32,841 Current tax liabilities 34,520 8,606 3,712 LLA liability 252,814 248,172 325,486 4,820,159 5,140,531 5,794,924 Liabilities related to assets held for sale 616 985 22,478 4,820,775 5,141,516 5,817,402 Total liabilities 11,601,339 12,388,376 13,002,456 Total equity and liabilities 17,701,639 18,992,157 20,833,290 KEY FINANCIAL RATIOS Note UOM 2019 2018 YOY Restated) Total Assets AM million 17,702 18,992 7% Total Liabilities AM million 11,601 12,388 -6% Deposits, cash and bank balances AM million 1,618 1,220 33% Net Assets (NA) per Share RM 1.14 1.22 7% Total Equity AM million 6,100 6,604 -8% Earning per Share (EPS) 6.7) (29.6) 77% Return on Shareholders' Fund (ROSF) % (5.90) (24.21) 76% Total Borrowings AM million 4,907 5,403 -9% Total Borrowings and LLA AM million 9,223 9,731 -5% Liquidity Ratio times 1.00 1.02 -2% Gearing Ratio* times 1.51 1.47 3% Gearing Ratio (excluding LLA) times 0.80 0.82 2%STATEMENT OF PROFIT OR LOSS Group In RM'000 2019 2018 YOY (Restated) Revenue 13,259,012 13,464,480 -1.5% Cost of sales (12,049,310) (12,097,034) 0.4% Gross profit 1,209,702 1,367,446 -11.5% Other operating income 100,391 121,472 -17.4% Selling and distribution costs (149,908) (161,336) 7.1% Administrative expenses (861,554) (928,211) 7.2% Other operating expenses (3,558) (38,751) 90.8% Other gains - net 2.322 6,143 -62.2% Operating profit before impairment and fair value changes in land lease agreement (LLA) liability 297,395 366,763 -18.9% Impairment of financial assets (net) (86,300) (153,160) 43.7% Impairment of non-financial assets (net) (168,262) (795,673) 78.9% Fair value changes in LLA liability (236,821) (233,379) -1.5% Operating loss (193,988) (815,449) 76.2% Finance income 25,085 33,969 -26.2% Finance costs (183,158) (202,442) 9.5% Share of results from associates (1,625) (11,721) 86.1% Share of results from joint ventures 14,858 (29,324) >100% Loss before zakat and taxation (338,828) (1,024,967) 66.9% Zakat (6,397) (18,603) 65.6% Taxation (25,931) (100,034) 74.1% Loss for the financial year (371,156) (1,143,604) 67.5%
