Statement of Casn PIOWS 5.5 anny Crane Entity's statement of profit or loss and other comprehenive income and s position are given below. s and other comprehensive income and statements of financial Statement of Profit or Loss and Other Comprehensive Income for the Year ended 31 December x5 Revenue (sales) Materials consumed Staff cost Depreciation Loss on sale of plant Interest expense Gain on sale of investment Income from investment Profit before taxation Taxation Profit after taxation Other comprehensive income Surplus on revaluation of land Total comprehensive income RM'000 1,440 (140) (180) (200) (30) 890 (40) 25 50 925 (210) 715 100 815