Explain the presentations and disclosures of MFRS134 in the statements of financial statements.

STATEMENTS OF PROFIT OR LOSS For the financial year ended 31 August 2021 Group 2021 RM 000 Company 2021 RM 000 2020 RM 000 Note 2020 RM 000 8 6,493,369 1,636,614 16,361,443 (5.259,336) 11,102,107 7,237,427 (4,387,010) 2,850,417 6,493,369 1,636,614 9 10 61,575 83.311 23,889 33,116 24,818 4,475 9,741 7 Revenue Cost of sales Gross profit Other items of income Interest income Other income Other items of expense Distribution and selling costs Administrative and general expenses Finance costs Share of results of an associate Profit before tax Income tax expense Profit net of tax Profit attributable to: Owners of the parent Holders of Perpetual Sukuk Non-controlling interests (253,652) (957,985) (4,187) (155,021) (551,023) (34,399) (57.264) (16) (9,016) (7) 11 14 2,644 10.033,813 2.209.821) 7.823,992 (1,428) 2,165,551 (376,721) 1,788,830 6,465,382 (4.032) 6,461,350 1,637,339 (217) 1,637,122 6,461,350 1,637,122 7.710.327 51,350 62,315 7,823,992 1,752,584 25,605 10,641 1,788,830 6,461,350 1,637,122 Earnings per share attributable to owners of the parent (sen) Before issuance of bonus shares - Basic -Diluted 15 15 95.91 95.83 67.60 67.28 After Issuance of bonus shares - Basic - Diluted 15 15 95.91 95.83 21.88 21.78