STATEMENTS OF FINANCIAL POSITION As at 31 December 2020 Note 31.12.2020 RM Group 31.12.2019 RM Restated 1.1.2019 RM Restated 75,679,374 210,060 Assets Non-current assets Property, plant and equipment Investment properties Right-of-use assets Deferred tax assets Prepayments for acquisition of property, plant and equipment 11 12 13(a) 19 76,528,646 1,400,432 5,567,527 398,574 79,397,036 1,463,777 5,816,932 165,870 72,272 3,025,000 83,895,179 86,843,615 78,986,706 Current assets Inventories Trade and other receivables Prepayments Cash and bank balances 15 16 29,742,236 32,036,856 552,406 82,553,281 24,297,063 36,833,962 709,228 85,521,945 25,414,315 35,166,990 576,123 96,320,271 17 144,884,779 147,362,198 157,477,699 Total assets 228,779,958 234,205,813 236,464,405 49,318,635 Equity and liabilities Current liabilities Trade and other payables Lease liabilities Refund liabilities Income tax payable Dividend payable 18 13(b) 4 56,119,462 215,017 3,412,860 4,921,014 16,000,000 54,798,470 238,611 2,907,536 2.962,163 16,000,000 2.513,143 4,449,921 16,000,000 80,668,353 76,906,780 72,281,699 Net current assets 64.216,426 70,455,418 85,196,000 5,912,213 Non-current liabilities Deferred tax liabilities Lease liabilities Other payable 19 13(b) 18 6,755,307 138,595 1,437,875 7,088,825 140,546 2,670,340 1,805,014 9,899,711 7,717,227 8,331,777 89,000,130 Total liabilities 86,806,491 79,998,926 20 21 80,000,000 59,779,828 80,000,000 67,399,322 Equity attributable to owners of the parent Share capital Retained earnings Total equity Total equity and liabilities 80,000,000 76,465,479 139,779,828 147,399,322 156,465,479 228,779,958 234,206,813 236,464,405 STATEMENTS OF COMPREHENSIVE INCOME For the financial year ended 31 December 2020 Note Group 2020 RM 2019 RM Restated Revenue from contracts with customer Cost of sales 4 5 327,325,449 (222,748,978) 309,539,034 (204,250,655) 104,576,471 105,288,379 Gross profit Other items of income Interest income Other income 1,724,807 1,236,487 2,732,028 1,313,092 Other items of expense Administrative expenses Selling and marketing expenses Finance cost Profit before tax Income tax expense (20,535,327) (31,973,953) (18,625) (19,724,969) (36,062,944) (21,613) 6 9 55,009,860 (14,629,354) 53,523,973 (14,590,130) 40,380,506 38,933,843 40,380,506 38,933,843 Profit net of tax, representing total comprehensive income for the year Profit net of tax attributable to: Owners of the parent Total comprehensive income attributable to: Owners of the parent Earnings per share attributable to owners of the parent (sen per share): Basic 40,380,506 38,933,843 10 5.05 4.87 1 Diluted 10 5.05 4.87 QUESTION a) Compute the Earnings Per Share (EPS) of the Company