Sentosa Bhd memperoleh 80% kepentingan modal ekuiti Selasih Bhd pada 1 Januari 2019. Pada tarikh tersebut, perolehan tertahan Selasih Bhd ialah RM6,000,000.
Sentosa Bhd acquired 80% equity interest of Selasih Bhd on 1st January 2019. As of that date, Selasih Bhd's retained earnings were RM6,000,000.
Pada 1 Januari 2021, Sentosa Bhd dan Seroja Bhd membentuk pengaturan bersama Semangat Bhd. Modal berbayar Semangat Bhd berjumlah RM15,000,000. Sentosa Bhd dan Seroja Bhd masing-masing memegang 55% dan 45% kepentingan dalam Semangat Bhd. Perjanjian berkontrak menyatakan bahawa Sentosa Bhd dan Seroja Bhd mempunyai hak ke atas aset dan obligasi ke atas liabiliti Semangat Bhd. Kadar cukai korporat adalah 25%. Penyata kewangan bagi ketiga-tiga syarikat untuk tahun kewangan berakhir 31 Disember 2021 adalah seperti berikut:
On 1st January 2021, Sentosa Bhd and Seroja Bhd formed a joint arrangement with Semangat Bhd. The paid-up capital of Semangat Bhd amounts to RM15,000,000. Sentosa Bhd and Seroja Bhd hold 55% and 45% interests in Semangat Bhd respectively. The contractual agreement states that Sentosa Bhd and Seroja Bhd have rights over the assets and obligations over the liabilities of Semangat Bhd. The corporate tax rate is 25%. The financial statements of the three companies for the financial year ended 31st December 2021 are as follows:
Penyata Pendapatan Komprehensif / Statement of Comprehensive Income
Bagi tahun berakhir 31 Disember 2021 / For the year ended 31 December 2021
Sentosa Bhd
(RM’000)
Selasih Bhd
(RM’000)
Semangat Bhd
(RM’000)
Jualan / Revenue
37,500
27,000
15,000
Kos jualan / Cost of sale
(18,000)
(15,000)
(7,500)
Untung kasar / Gross profit
19,500
12,000
7,500
Belanja operasi / Operating expenses
(4,500)
(3,000)
(1,500)
Untung operasi / Operating Income
15,000
9,000
6,000
Hasil dividen / Dividend income
Dari Selasih Bhd / From Selasih Bhd
3,000
Dari Semangat Bhd / From Semangat Bhd
1,000
Untung sebelum cukai / Income before tax
19,000
9,000
6,000
Cukai korporat / Corporate tax
(5,500)
(2,700)
(1,800)
Untung selepas cukai / Income after tax
13,500
6,300
4,200
EPPA 3113
2
Penyata Kedudukan Kewangan / Statement of Financial Position
Pada 31 Disember 2021 / For the year ended 31 December 2021
Sentosa Bhd
(RM’000)
Selasih Bhd
(RM’000)
Semangat Bhd
(RM’000)
Syer ekuiti / Equity shares
75,000
30,000
15,000
Perolehan tertahan / Retained earnings
30,000
15,000
2,700
Pinjaman jangka panjang / Long term loans
45,000
15,000
12,000
Liabiliti semasa / Current liabilities
46,500
30,000
15,000
196,500
90,000
44,700
Hartanah, loji dan peralatan / Property, plant and equipment
90,000
45,000
16,200
Pelaburan dalam Selasih Bhd / Investment in Selasih Bhd
30,000
Pelaburan dalam Semangat Bhd / Investment in Semangat Bhd
7,500
Aset semasa / Current assets
69,000
45,000
28,500
196,500
90,000
44,700
Maklumat tambahan:
Additional information:
Dividen dicadang dalam tahun semasa adalah seperti berikut:
Proposed dividends for the current year are as follows:
Sentosa Bhd
Selasih Bhd
Semangat Bhd
Dividen dicadang / Proposed dividends
(6,000)
(3,000)
(1,500)
Dikehendaki: / Required:
Sediakan penyata kewangan disatukan bagi kumpulan Sentosa Bhd bagi tahun kewangan berakhir 31 Disember 2021.
Prepare consolidated financial statements for Sentosa Bhd group for the financial year ended 31 December 2021.