Note Group 2020 RM 2019 RM Restated 4 5 327,325,449 (222,748,978) 104,576,471 309,539,034 (204,250,655) 105,288,379 1,724,807 1,236,487 2,732,028 1,313,092 Revenue from contracts with customer Cost of sales Gross profit Other items of income Interest income Other income Other items of expense Administrative expenses Selling and marketing expenses Finance cost Profit before tax Income tax expense Profit net of tax, representing total comprehensive income for the year (20,535,327) (31,973,953) (18,625) (19,724,969) (36,062,944) (21,613) 6 9 55,009,860 (14,629,354) 53,523,973 (14,590,130) 40,380,506 38,933,843 40,380,506 38,933,843 40,380,506 38,933,843 Profit net of tax attributable to: Owners of the parent Total comprehensive income attributable to: Owners of the parent Earnings per share attributable to owners of the parent (sen per share): Basic Diluted 10 5.05 4.87 10 5.05 4.87 QUESTION a) Prepare a horizontal analysis of the Statement of Comprehensive Income for the most recent two years