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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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