STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER Restated Note 2020 2019 R.O. Revenue Less: cost of revenue Gross (loss)/profit 18 19 88 2,931,543 R.O. 9,596,698 (4,240,017) (7,895,908) (1,308,474) 1,700,790 Other income General and administrative overheads Selling and distribution expenses Financial charges Allowance for expected credit losses 82230 67,893 44,405 (579,024) (1.979,050) (855,994) (2,669,553) (522,872) (399.773) Advances paid written off (84.832) (155.802) (138,245) Impairment loss on investment in subsidiary (133) Net loss before tax (4,562,161) (2,318,503) Tax expense 50,455 (16,614) Net comprehensive loss for the year (4.511,706) (2.335,117) Loss per share for the year (0.645) (0.334) over two years: 1- Find Contribution Margin Ratio 2- And Level of sales needed to achieve a desired target profit (for example, if the company wants to increase profits by 10%) Focus