QUESTION: Given below are the Statements of Profit or Loss and Other Comprehensive Income Syabab Bhd, Kebab Bhd and Sharma Bhd for the year ended 31 March 2023. Additional information: (i) On 1 April 2021, Syabab Bhd purchased 75% of the 2,000,000 ordinary shares in Kebab Bhd. The acquisition was through a share exchange of two shares in Syabab Bhd for every three shares acquired in Kebab Bhd. The ordinary share price for Syabab Bhd and Kebab Bhd is RM2.50 and RM1.80 respectively. On the acquisition date, the carrying amount of the net asset of Kebab Bhd was RM1,200,000 with the exception of the fair value changes of property, plant and equipment. On 1 April 2021, Kebab Bhd's land had been valued and showed fair value difference of RM500,000 (surplus). Syabab Bhd's policy is to revalue the group's land to market value at the end of each accounting period On 1 April 2021, the plant and equipment had a carrying amount of RM200,000 and a fair value of RM500,000. The estimated remaining useful life of this plant and equipment was six years at 1 April 2021. (ii) On 1 January 2023, Syabab Bhd sold one of the plant with a carrying amount of RM400,000 to Kebab Bhd at an agreed value of RM600,000. At this date the plant had a remaining life of eight years. (iii) During the year ended 2023, Kebab Bhd sold goods to Syabab Bhd for RM1,000,000. The goods were sold at cost plus 20% and RM360,000 of the goods sold remained in Syabab Bhd's closing inventory. (iv) On 1 February 2023, Syabab Bhd lent RM720,000 to Kebab Bhd at an effective annual interest rate of 5%. (v) On 1 March 2023, received ordinary dividend from Sharma Bhd for the equity investment of 40% in the company. Sharma Bhd paid RM800,000 ordinary dividends to its shareholders. (vi) During year ended 2023, Syabab Bhd's land had increased in value by RM600,000. Syabab Bhd has yet to recognise the revaluation in its own financial statements. (vii) Assume that the revenue and profits accrue evenly throughout the year. (viii) Impairment of goowill on acquisition of Kebab Bhd has been identified at 10%. The impairment in investment of Sharma Bhd is RM20,000 at 31 March 2023. Syabab Bhd policy is to not measure the non-controlling interest at fair value. Required: Prepare the Consolidated Statement of Profit or Loss and Other Comprehensive Income for Syabab Group Bhd for the year ended 31 March 2023