STATEMENTS OF COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2020 Group 2020 RM Note Company 2020 2019 RM RM 2019 RM 17 18 74,950,417 65,352,730 64,396,311 57,073,593 (52,539,849) (46,546,728) (45,743,643) (40,835,274) 22,410,568 18,806,002 18,652,668 16,238,319 497,193 938,516 238,994 495,595 (11,895,155) (11,676,589) (10,420,031) (10,305,121) (8,949,023) (9,235,823) (7,832,651) (7,954487) 353,175 100,799 391,027 167,399 (343,692) (412,909) (963,544) (992,202) (924,519) (963,900) 1,109,522 (2,472,206) 105,488 (2,322,195) (15,181) 253,979 (15,181) 255,147 1,094,341 (2,218,227) 90,307 (2,067,048) 19 Revenue Cost of sales Gross profit Other income Selling and distribution expenses Administrative expenses Net reversal on impairment on financial instruments Share of results of associate Finance costs Profit/(loss) before tax Income tax (expense)/credit Profit(loss) for the financial year Other comprehensive income/(loss). net of tax, items that may be reclassified subsequently to profit or loss Translation reserves of foreign operation Total comprehensive income/(loss) for the financial year 20 21 2,039 (41,237) 1,096,380 (2259,464) 90,307 (2,067,048) Profit/(loss) for the financial year attributable to: Owners of the Company Non-controlling interests (2.220,880) 90,307 (2,067,048) 1,095,342 (1,001) 1,094,341 2,653 (2218,227) 90,307 (2,067,048) Total comprehensive income (loss) attributable to: Owners of the Company Non-controlling interests 90,307 (2,067,048) 1,097,381 (1,001) 1,096,380 (2,262,117) 2,653 (2.259,464) 90,307 (2,067,048) 22 Earning/(loss) per ordinary share (sen) -basic diluted 1.46 1.46 (2.97) (2.97) QUESTION a) Prepare a horizontal analysis of the Statement of Comprehensive Income for the most recent two years