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Please help to analyse the below vertical analysis. Statement of Profit or Loss and Other Comprehensive Income DUOPHARMA BIOTECH BERHAD DUOPHARMA BIOTECH BERHAD 2016 2017
Please help to analyse the below vertical analysis.
Statement of | ||||||||||
Profit or Loss and Other Comprehensive Income | ||||||||||
DUOPHARMA BIOTECH BERHAD | ||||||||||
DUOPHARMA BIOTECH BERHAD | ||||||||||
2016 | 2017 | 2018 | 2019 | 2020 | ||||||
RM'000 | % | RM'000 | % | RM'000 | % | RM'000 | % | RM'000 | % | |
Revenue | 312,940 | 100% | 467,987 | 100% | 498,722 | 100% | 576,462 | 100% | 569,902 | 100% |
Cost of sales | - 168,808 | -53.94% | - 281,100 | -60.07% | - 294,242 | -59.00% | - 344,395 | -59.74% | - 336,701 | -59.08% |
Gross profit | 144,132 | 46.06% | 186,887 | 39.93% | 204,480 | 41.00% | 232,067 | 40.26% | 233,201 | 40.92% |
Other Income | 818 | 0.26% | 500 | 0.11% | 1,083 | 0.22% | 1,242 | 0.22% | 648 | 0.11% |
Distribution and marketing expenses | - 64,887 | -20.73% | - 78,479 | -16.77% | - 75,655 | -15.17% | - 85,818 | -14.89% | - 81,159 | -14.24% |
Administrative expenses | - 44,409 | -14.19% | - 50,195 | -10.73% | - 61,327 | -12.30% | - 69,534 | -12.06% | - 69,655 | -12.22% |
Net gain/(loss) on impairment of financial instruments | - | 0% | - | 0.00% | - 845 | -0.17% | 412 | 0.07% | 820 | 0.14% |
Other expenses | - 2,859 | -0.91% | - 4,390 | -0.94% | - 2,452 | -0.49% | - 724 | -0.13% | - 1,999 | -0.35% |
Results from operating activities | 32,795 | 10.48% | 54,323 | 11.61% | 65,284 | 13.09% | 77,645 | 13.47% | 81,856 | 14.36% |
Finance income | 4,234 | 1.35% | 2,718 | 0.58% | 2,111 | 0.42% | 1,463 | 0.25% | 1,510 | 0.26% |
Finance costs | - 5,550 | -1.77% | - 5,269 | -1.13% | - 7,729 | -1.55% | - 8,299 | -1.44% | - 7,209 | -1.26% |
Profit before tax | 31,479 | 10.06% | 51,772 | 11.06% | 59,666 | 11.96% | 70,809 | 12.28% | 76,157 | 13.36% |
Tax expense | - 4,653 | -1.49% | - 9,309 | -1.99% | - 12,025 | -2.41% | - 15,536 | -2.70% | - 17,547 | -3.08% |
Profit for the year | 26,826 | 8.57% | 42,463 | 9.07% | 47,641 | 9.55% | 55,273 | 9.59% | 58,610 | 10.28% |
Net change in fair value of equity instruments designated at fair value through other comprehensive income | - | 0.00% | - | 0.00% | - 27,649 | -5.54% | - 224 | -0.04% | 63,088 | 11.07% |
Foreign currency translation differences for foreign operations | 289 | 0.09% | 1,018 | 0.22% | - 158 | -0.03% | - 154 | -0.03% | - 396 | -0.07% |
Total comprehensive income for the year | 27,115 | 8.66% | 43,481 | 9.29% | 19,834 | 3.98% | 54,895 | 9.52% | 121,302 | 21.28% |
Statement of | ||||||||||
Profit or Loss and Other Comprehensive Income | ||||||||||
Pharmaniaga Berhad | ||||||||||
Pharmaniaga Berhad | ||||||||||
2016 | 2017 | 2018 | 2019 | 2020 | ||||||
RM'000 | % | RM'000 | % | RM'000 | % | RM'000 | % | RM'000 | % | |
Revenue | 2,189,022 | 100% | 2,323,960 | 100% | 2,384,956 | 100% | 2,820,530 | 100% | 2,725,071 | 100% |
Cost of sales | - 1,845,775 | -84.32% | -1,988,798 | -85.58% | - 2,062,845 | -86.49% | - 2,726,549 | -96.67% | -2,429,875 | -89.17% |
Gross profit | 343,247 | 15.68% | 335,162 | 14.42% | 322,111 | 13.51% | 93,981 | 3.33% | 295,196 | 10.83% |
Other Income | 1,312 | 0.06% | 9,006 | 0.39% | 959 | 0.04% | 1,245 | 0.04% | 1,276 | 0.05% |
Administrative expenses | -239,877 | -10.96% | -243,057 | -10.46% | - 217,677 | -9.13% | - 248,225 | -8.80% | - 227,610 | -8.35% |
Finance costs | -33,703 | -1.54% | -28,774 | -1.24% | - 36,072 | -1.51% | - 40,258 | -1.43% | - 33,702 | -1.24% |
Interest income | 1,038 | 0.05% | 727 | 0.03% | 899 | 0.04% | 1,392 | 0.05% | 633 | 0.02% |
Profit before zakat and taxation | 72,017 | 3.29% | 73,064 | 3.14% | 70,220 | 2.94% | - 191,865 | -6.80% | 35,793 | 1.31% |
Zakat | -250 | -0.01% | -600 | -0.03% | - 1,071 | -0.04% | - 2,240 | -0.08% | - 2,522 | -0.09% |
Taxation | -25,908 | -1.18% | -17,377 | -0.75% | - 25,919 | -1.09% | 44,658 | 1.58% | - 7,002 | -0.26% |
Net profit for the financial year | 45,859 | 2.09% | 55,087 | 2.37% | 43,230 | 1.81% | -149,447 | -5.30% | 26,269 | 0.96% |
Owners of the parent | 45,599 | 2.08% | 53,823 | 2.32% | 42,468.00 | 1.78% | - 149,219 | -5.29% | 27,489 | 1.01% |
Non-controlling interests | 260 | 0.01% | 1,264 | 0.05% | 762.00 | 0.03% | - 228 | -0.01% | - 1,220 | -0.04% |
Net profit for the financial year | 45,859 | 2.09% | 55,087 | 2.37% | 43,230 | 1.81% | - 149,447 | -5.30% | 26,269 | 0.96% |
Foreign currency translation differences for foreign operations | 9,137 | 0.42% | - 16,900 | -0.73% | - 2,670 | -0.11% | 2,544 | 0.09% | - 3,248 | -0.12% |
Recognition of actuarial losses | - 74 | 0.00% | - 224 | -0.01% | 679 | 0.03% | - 212 | -0.01% | 295 | 0.01% |
Other comprehensive (loss)/income, net of tax for the financial year | 9,063 | 0.41% | - 17,124 | -0.74% | - 1,991 | -0.08% | 2,332 | 0.08% | - 2,953 | -0.11% |
Total comprehensive income, net of tax for the financial year | 54,922 | 2.51% | 37,963 | 1.63% | 41,239 | 1.73% | - 147,115 | -5.22% | 23,316 | 0.86% |
Owners of the parent | 53,009 | 2.42% | 41,627 | 1.79% | 40,750 | 1.71% | - 147,122 | -5.22% | 24,868 | 0.91% |
Non-controlling interests | 1,913 | 0.09% | - 3,664 | -0.16% | 489 | 0.02% | 7 | 0.00% | - 1,552 | -0.06% |
54,922 | 2.51% | 37,963 | 1.63% | 41,239 | 1.73% | - 147,115 | -5.22% | 23,316 | 0.86% | |
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