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please help me do the ratio analysis, comparison and suggestions on these companies. You can comment based on current situation- pandemic outbreak. After doing comparison, do comments and give suggestions on which company that you like to invest based on ratio analysis and future trend speculation.

thanks in advance

Statement of Comprehensive Income of Company X Group Compan y Note 2020 2019 2020 2019 RM'000 RM'000 RM'000 RM'000 Restated Revenue Cost of sales 4 5 108,247 (64,849) 43,398 219,048 (189,226) 29,822 Gross profit Other items of income Other income Finance income 6 268 1,628 166 1,721 76 35 53 (19,731) (9,295) (1,151) (1,227) (1,360) (23,550) (97) (116) Other items of expenses Administrative expenses Selling and marketing expenses Finance costs 7 Share of results of associate 17(b)(ii) Profit/(loss) before tax 8 Income tax expense 11 Loss net of tax, representing total comprehensive loss for the year (1,285) (22,475) (285) 1,518 (3,195) (2,496) (1,556) (1,137) (1,290) (1,677) (1,290) (4,052) (1,137) Loss attributable to: (4,052) (1,137) Owners of the parent (1,677) (1,290) Loss per share attributable to owners of the parent (sen): Basic, for loss for the year 12 (0.20) (0.48) Diluted, for loss for the year 12 (0.20) (0.48) Statement of Financial Position of Company X Note Company 2020 2019 RM1000 RM'000 Assets Non-current assets Property, plant and equipment Investment in subsidiaries Other receivables 13 16 20 281 508,596 101,838 610,715 340 508,596 103,842 612,778 Current assets Other receivables Cash and bank balances 20 23 158,397 1,831 160,228 157,911 1,819 159,730 Total assets 770,943 772,508 Equity and liabilities Current liabilities Loans and borrowings Other payables Provisions 24 26 28 100,000 3,313 100,000 3,208 533 103,741 103,313 Net current assets 56,915 55,989 Total liabilities 103,313 103,741 Net assets 667,630 668,767 Equity attributable to owners of the parent Share capital Accumulated losses Total equity 29 726,946 (59,316) 667,630 726,946 (58,179) 668,767 Total equity and liabilities 770,943 772,508 Statement of Financial Position company Y as at 31 March 2020 Note 2020 RM'000 2019 RM'000 Assets Property, plant and equipment Investment properties Investments in subsidiaries Investments in associates Other receivables 3 5 7 8 13 22,056 12,122 194,262 639 145,288 22,733 12,402 192.922 639 124,664 Total non-current assets 374,367 353,360 11 13 31,471 21,570 Inventories Trade and other receivables Current tax assets Short-term investments Cash and cash equivalents 31,471 17,857 176 45 1,699 14 15 2,598 1,527 Total current assets 51,248 57,166 Total assets 425,615 410,526 Equity 16 Share capital Retained earnings 226,440 151,087 226,440 121,584 Total equity 377,527 348,024 Liabilities Loans and borrowings 17 15,132 17.179 Total non-current liabilities 15,132 17,179 Loans and borrowings Trade and other payables Current tax liabilities 17 18 2,055 30,901 2,007 42,530 786 Total current liabilities Total liabilities 32,956 48,088 45,323 62,502 Total equity and liabilities 425,615 410,526 Statement of Profit Or Lost And Other Comprehensive income of company Y WMV Note 2020 RM'000 2019 RM'000 Revenue Cost of sales 50,191 59,216 19 20 Gross profit 50,191 59,216 Other income Selling and marketing expenses Administrative expenses Net loss on impairment of financial instruments Other expenses Results from operating activities 3.092 (2.144) (13.492) (14.030) (176) 4,293 (2,052) (14,700) (4,562) (5.831) 23 23.441 36,364 Finance income Finance costs 9.271 (3.097) 7.454 (4,475) Net finance income 6,174 2.979 29,615 Profit before tax 39.343 Tax expense 25 (112) (8082 29,503 38.535 Profit representing total comprehensive income for the year Statement of Financial Position company X Note 31.12.2020 RM1000 Group 31.12.2019 RM'000 Restated 1.1.2019 RM'000 Restated 13 1,701 2,210 2,795 Assets Non-current assets Property, plant and equipment Inventory properties - Land held for property development Investment properties Investment in associates Other non-current assets Deferred tax assets 14(a) 15 17 18 30 122,355 90 2,395 90 19,879 146,510 122,355 548 9,548 90 16,269 151,020 122,355 548 9,548 90 16,171 151,507 Current assets Inventory properties - Property development costs Inventories Trade and other receivables Contract assets Prepayments Tax recoverable Cash and bank balances 14(b) 19 20 21 1,120,451 68,122 157,600 23,215 1,369 1,950 41,720 1,414,427 1,186,518 36,458 407,800 49,265 540 1,052 45,947 1,727,580 1,194,813 182 309,791 120,383 1,317 267 41,685 1,668,438 23 Total assets 1,560,937 1,878,600 1,819,945 Equity and liabilities Current liabilities Loans and borrowings Trade and other payables Contract liabilities Provisions Income tax payable 24 26 27 28 187,107 256,989 4,347 5,876 10,981 465,300 184,950 734,509 3,266 10,191 15,830 948,746 9,884 667,993 7,877 12,007 25,463 723,224 Net current assets 949,127 778,834 945,214 Note 31.12.2020 RM'000 Group 31.12.2019 RM'000 Restated 1.1.2019 RM'000 Restated 66,497 228,288 Non-current liabilities Loans and borrowings Trade and other payables Deferred tax liabilities 24 26 30 42 233,933 96,638 330,613 96,656 163,153 97,680 325,968 Total liabilities 795,913 1,111,899 1,049,192 Net assets 765,024 766,701 770,753 29 726,946 726,946 Equity attributable to owners of the parent Share capital Employee share option reserve Retained earnings/ (accumulated losses) Total equity 726,946 56,187 38,078 39,755 (12,380) 770,753 765,024 766,701 Total equity and liabilities 1,560,937 1,878,600 1,819,945 Statement of Financial Position company X Company Note 2020 RM'000 2019 RM1000 Assets Non-current assets Property, plant and equipment Investment in subsidiaries Other receivables 13 16 20 281 508,596 101,838 610,715 340 508,596 103,842 612,778 Current assets Other receivables Cash and bank balances 20 23 158,397 1,831 160,228 157,911 1,819 159,730 Total assets 770,943 772,508 Equity and liabilities Current liabilities Loans and borrowings Other payables Provisions 24 26 28 100,000 3,313 100,000 3,208 533 103,741 103,313 Net current assets 56,915 55,989 Total liabilities 103,313 103,741 Net assets 667,630 668,767 Equity attributable to owners of the parent Share capital Accumulated losses Total equity 29 726,946 (59,316) 667,630 726,946 (58,179). 668,767 Total equity and liabilities 770,943 772,508 Statement of changes in equity company X Employee Share share option capital reserve RM'000 RM'000 Distributable (Accumulated losses) Retained earnings RM1000 Total RM'000 Group 726,946 39,755 766,701 Opening balance at 1 January 2020 (restated) Total comprehensive loss Closing balance at 31 December 2020 (1,677) (1,677) 726,946 38,078 765,024 726,946 56,187 Opening balance at 1 January 2019 Restatement At 1 January 2019 (restated) Total comprehensive loss (restated) 20,012 (32,392) (12,380) 803,145 (32,392) 770,753 726,946 56,187 (4,052) (4,052) Transactions with owners: Expiry of employee share options (56,187) 56,187 Total transactions with owners (56,187) 56,187 Closing balance at 31 December 2019 (restated) 726,946 39,755 766,701 Employee Share share option capital reserve RM1000 RM1000 Accumulated losses RM'000 Total RM'000 Company Opening balance at 1 January 2020 726,946 (58,179) 668,767 Total comprehensive loss (1,137) (1,137) Closing balance at 31 December 2020 726,946 (59,316) 667,630 Opening balance at 1 January 2019 726,946 56,187 (113,076) 670,057 (1,290) (1,290) (56,187) 56,187 Total comprehensive loss Transactions with owners: Expiry of employee share options Total transactions with owners Closing balance at 31 December 2019 (56,187) 56,187 726,946 (58,179) 668,767 Statement of Cash Flow Company X Group 2020 2019 RM'000 RM'000 Restated Company 2020 2019 RM'000 RM1000 1,518 (2,496) (1,137) (1,290) 526 609 69 68 3 (20) ! (2) 22,475 (1,628) 285 1,879 23,550 (1,721) 97 (35) 116 (53) 5,553 533 (211) 18 (913) Operating activities Profit/(loss) before tax Adjustments for: Depreciation of property, plant and equipment Write off of property, plant and equipment Gain on disposal of investment property Fair value gain on investment property Finance costs Finance income Share of results of an associate Provisions Reversal of foreseeable loss in respect of construction contracts Loss on winding up of associate Operating profit/(loss) before changes in working capital Property development costs Inventories Receivables Payables Contract assets Contract liabilities Cash flows generated from operating activities Interest paid Taxes paid Tax refunded Net cash flows generated from/(used in) operating activities (1,006) (626) 24,843 29,813 9,466 76,823 (82,229) 26,261 1,081 24,582 (25,321) 2,384 (97,232) 47,676 72,030 (4,611) 1,516 (426) 1,097 (368) 86,058 (12,135) (12,570) 19,508 (16,046) (13,330) 234 84 (97) 103 (116) 61,353 (9,634) (13) (13) Group 2020 RM'000 2019 RM1000 Company 2020 2019 RM1000 RM"000 1,628 1,721 35 53 (2,000) (20) (24) (10) (19) Investing activities Interest received Subscription of redeemable preference shares in associate Purchase of property, plant and equipment Proceeds from disposal of investment properties Net cash inflow on winding up of associate Net cash flows generated from investing activities 480 132 220 1,697 25 34 (32) (50) Financing activities Withdrawal/(placement) of pledged deposits Drawdown of loans and borrowings Repayment of short term borrowings Repayment of obligations under hire purchase Net cash flows (used in)/ generated from financing activities 3,015 6,846 (72,658) (1,654) 76,503 (62,605) (346) (579) (63,143) 11,665 (32) (50) (1,570) 3,728 (20) (29) Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year (Note 23) (2,788) (6,516). 174 203 (4,358) (2,788) 154 174 Statement of Changes in equity Company Y + Attributable to owners of the Company Share Retained Total capital earnings equity RM'000 RM'000 RM'000 At 1 April 2018 226,440 95,301 321,741 Profit representing total comprehensive income for the year 38,535 38,535 Distribution to owners of the Company - Dividend to owners of the Company (Note 27) (12,252) (12,252) At 31 March 2019/1 April 2019 226,440 121,584 348,024 Profit representing total comprehensive income for the year 29,503 29,503 At 31 March 2020 226,440 151,087 377,527 Note 16 Statement of Cash Flow company Y Note 2020 RM'000 2019 RM'000 Cash flows from operating activities Profit before tax 29,615 39,343 Adjustments for Depreciation of: property, plant and equipment investment properties Finance incon 3 5 21 22 1,173 280 (9,271) 3,097 1,217 280 (7,454) 4,475 776 Finance costs Inventories written down Write off of property, plant and equipment Loss on disposal of property, plant and equipment Impairment loss on investments in subsidiaries Net loss on impairment of financial instruments 23 23 15 160 14,030 5,054 4,562 Operating profit before changes in working capital 39.099 48,254 Change in inventories Change in trade and other receivables Change in trade and other payables (30,941) (11,629) (11,271) (46,969) (51,720) Cash used in operations (3,471) (61,706) Tax paid (1,074) (6) Net cash used in operating activities (4,545) (61.712) Cash flows from investing activities A Acquisition of property, plant and equipment Interest received Withdrawal of short-term investments, net Proceeds from disposal of property, plant and equipment Increase in investments in subsidiaries Redemption of preference shares in a subsidiary (525) 9,271 2,553 14 (1,500 (670) 7,454 2,742 B (4,900) 73,000 Net cash from investing activities 9,813 77,626 Cash flows from financing activities Dividend paid to owners of the Company Interest paid Repayment of term loans Repayment of finance lease liabilities, net 27 22 E E (3,097) (1,519) (480) (12,252) (4,475) (1,336 (384) Net cash used in financing activities (5,096) (18,447) Net increase/(decrease) in cash and cash equivalents 172 (2,533) Cash and cash equivalents at beginning of year 1,527 4,060 Cash and cash equivalents at end of year 1,699 1,527 NOTES: A. Acquisition of property, plant and equipment 2020 RM'000 2019 RM'000 525 Total acquisitions during the year (Note 3) Less : Acquisition by means of finance leases 937 (267) Total cash acquisitions 525 670 B. Redemption of preference shares in a subsidiary 2019 RM'000 Total redemption during the year Less : Redemption by way of affordable quota 93.976 (20,976) Total cash redemption 73,000 C. Cash and cash equivalents Cash and cash equivalents included in the statement of cash flows comprise the following statement of financial position amounts: Note 2020 RM'000 2019 RM'000 Short-term deposits Cash and bank balances 15 15 500 1,027 1,699 1,699 1.527 D. Cash outflows for leases as a lessee Note 2020 RM'000 2019 RM'000 Included in net cash from operating activities: Payment relating to short-term leases Payment relating to leases of low-value assets 23 23 58 59 Total cash outflows for leases 117 Statement of Cash Flow company Y Note 2020 RM'000 2019 RM'000 Cash flows from operating activities Profit before tax 29,615 39,343 Adjustments for Depreciation of - property, plant and equipment - investment properties Finance income Finance costs Inventories written down Write off of property, plant and equipment Loss on disposal of property, plant and equipment Impairment loss on investments in subsidiaries Net loss on impairment of financial instruments 3 5 21 22 1.173 280 (9.271) 3,097 1,217 280 (7,454) 4,475 776 1 15 160 14.030 5,054 4,562 23 39,099 48.254 Operating profit before changes in working capital Change in inventories Change in trade and other receivables Change in trade and other payables (30,941) (11,629) (11,271) (46,969) (51,720) Cash used in operations (3,471) (61.706) Tax paid (1.074) (6) Net cash used in operating activities (4.545) (61.712) Cash flows from investing activities Acquisition of property, plant and equipment Interest received Withdrawal of short-term investments, net Proceeds from disposal of property, plant and equipment Increase in investments in subsidiaries Redemption of preference shares in a subsidiary (525) 9.271 2,553 14 (1.500) (670) 7,454 2,742 (4.900) 73,000 B Net cash from investing activities 9,813 77,626 Cash flows from financing activities Dividend paid to owners of the Company Interest paid Repayment of term loans Repayment of finance lease liabilities, net 27 22 E E (3,097) (1.519) (480) (12,252) (4.475) (1,336) (384) Net cash used in financing activities (5,096) (18,447) Net increase/(decrease) in cash and cash equivalents 172 (2,533) Cash and cash equivalents at beginning of year 1.527 4,060 Cash and cash equivalents at end of year 1.699 1,527 NOTES: A. Acquisition of property, plant and equipment 2020 RM'000 2019 RM'000 525 Total acquisitions during the year (Note 3) Less: Acquisition by means of finance leases 937 (267) Total cash acquisitions 525 670 B. Redemption of preference shares in a subsidiary 2019 RM'000 Total redemption during the year Less : Redemption by way of affordable quota 93,976 (20.976) Total cash redemption 73,000 C. Cash and cash equivalents Cash and cash equivalents included in the statement of cash flows comprise the following statement of financial position amounts: Note 2020 RM'OOO 2019 RM'000 Short-term deposits Cash and bank balances 15 15 500 1,027 1,699 1,699 1,527 D. Cash outflows for leases as a lessee Note 2020 RM'000 2019 RM'000 Included in net cash from operating activities: Payment relating to short-term leases Payment relating to leases of low-value assets 23 23 58 59 Total cash outflows for leases 117 NOTES (CONTD) : E. Reconciliation of movement of liabilities of cash flows arising from financing activities At 1 April 2018 Net changes Acquisition from by means financing of finance cash flows lease RM1000 RM 000 At 31 March 2019/ 1 April 2019 RM 000 Net changes from At financing 31 March cash flows 2020 RM'000 RM'000 RM000 Term loans Finance lease liabilities 19,197 1,442 (1.336) (384) 17,861 1.325 (1,519) (480) 16,342 845 267 20.639 (1.720) 267 19.186 (1.999) 17,187