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STATEMENTS OF FINANCIAL POSITION ( OFI 2 0 2 2 ) Revenue 2 8 8 , 1 2 3 , 7 1 4 Cost of
STATEMENTS OF FINANCIAL POSITION OFI
Revenue
Cost of sales
Gross profit
Other income
Total
General and administrative expenses
Selling and distribution expenses
Finance costs
Net impairment lossesgains on financial assets
Profit before taxation
Income tax expense
Profit after taxation
Other comprehensive income Items that will be reclassified subsequently to profit or loss
Fair value changes of equity investments
Total comprehensive income for the financial year
Profit after taxation attributable to:
Owners of the Company
Total comprehensive income attributable to:
Owners of the Company
Earnings per share sen
BasicDiluted
Assets
Noncurrent assets
Investment in subsidiaries
Property, plant and equipment
Rightofuse assets
Investment properties
Land held for future property development
Investment securities
Deferred tax assets
Total
Current assets
Inventories
Right of return asset
Trade receivables
Other receivables, deposits and prepayments
Current tax assets
Shortterm investments
Cash and bank balances
Total
Total assets
Equity and liabilities
Equity attributable to owners of the parent
Share capital
Fair value reserve
Retained earnings
Total equity
Noncurrent liabilities
Lease liabilities
Loans and borrowings
Deferred tax liabilities
Total
Current liabilities
Trade payables
Refund liabilities
Contract liabilities
Other payables and accruals
Lease liabilities
Loans and borrowings
Current tax liabilities
Total
Total liabilities
Total equity and liabilities
Calculate
Credit Sales
Accounts Receivable
Cost of Goods Sold
Inventory
Sales
Net NonCurrent Asset
Total Assets
Account Receivable Turnover Times
Average Collection Period Days
Inventory Turnover Times
Average Inventory Sales Period Days
Noncurrent Asset Turnover Times
Total Asset Turnover Times
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