Question 2 The following are consolidated financial statements of Scissorhands Group Consolidated Statements of Financial Position as at 31 December Goodwill Investment in associate Short term investment 2020 2021 (RM'000) (RM'000) 2,395 180 440 260 870 1,020 Non-current assets Current assets: Inventory 28,790 36,998 2,880 3,225 Trade receivables 3.101 2,998 Bank 2,963 2,785 Total 41,439 47,466 Ordinary share capital 25,000 31,600 Group retained profits 11,124 12,111 Non-controlling interest 3,220 2,390 Debenture 100 400 Trade payables 1,865 755 Tax payables 130 210 Total 41,439 47,466 RM'000 9.877 (4,897) Consolidated Statement of Profit and Loss for the year ended 31 December 2021 Revenue -) Cost of sales Gross profit -) Operating expenses 4,980 (2,462) +) Gain from disposal of plant 25 +) Gain from disposal of investments 314 +) Share of profits in associate 73 Profit before tax 2,930 Tax-group (732) Profit after tax 2,198 Profit after tax attributable to: Shareholders of holding company 1,987 Non-controlling interest ((NCI) 211