You are required to compute Return on investment (ROI) for the year 2016 for TIGER SYNERGY BHD.

PLEASE SHOW CALCULATION.THANK YOU

Tiger Synergy Berhad AR 2016.pdf Page 52 of 132 Q Search Group Company 2016 2015 2016 2015 Note RM RM RM RM 4 143,484 161,698 7,924,993 60,088,619 5 Non-Current Assets Property, plant and equipment Land and property development costs Investment properties Investment in subsidiary companies Goodwill on consolidation Deferred tax assets 6,222,560 29,071,064 272,947 6 7 6,736,719 2,486,721 8 9 377,101 377,101 68,390,713 35,943,672 6,880,203 2,648,419 5 131,854,333 10 Current Assets Land and property development costs Inventories Trade receivables Other receivables Amount owing by subsidiary companies Amount owing by customers on contract Fixed deposits with financial institutions Cash and bank balances 144,355,276 13,658 6,010,231 439,261 11 2,628,935 1,637,056 12 81,000 208,609,856 49,443 155,456,186 13 14 15 290,449 1,250,174 8,654,439 290,449 6,786,932 1,479,431 1,506 56,197 3,538,830 205,106 161,013,488 144,677,136 208,748,559 159,249,565 Total Assets 229,404,201 180,620,808 215,628,762 161,897,984 16 111,247,209 17 Equity Share capital Share premium Other reserves Retained earnings/(Accumulated losses) Total Equity 111,247,209 10,164,958 54,890,279 35,702,318 18 161,928,040 15,565,991 37,181,275 (39,384,203) 175,291,103 10,164,958 54,890,279 16,738,879 161,928,040 15,565,991 37,181,275 (59,950,048) 154,725,258 212,004,764 193,041,325 Tiger Synergy Berhad AR 2016.pdf Page 53 of 132 Q Search STATEMENTS OF FINANCIAL POSITION AS AT 30 JUNE 2016 CONT'D Group Company 2016 2015 2016 2015 Note RM RM RM RM 19 Non-Current Liabilities Bank borrowings Finance lease payables Deferred tax liabilities 20 1,201,766 5,142,422 1,520,650 11,900 6,674,972 9 12,281 11,900 12,281 1,214,047 11,900 12,281 21 1,917,300 2,433,403 73,216 1,060,653 22 431,604 22,051,774 114,805 7,034,571 13 Current Liabilities Trade payables Other payables Amount owing to subsidiary companies Amount owing to customers on contract Bank borrowings Finance lease payables Tax payable 14 1,156,046 19 1,156,046 3,341,973 398,278 1,477,465 20 218,453 1,607,290 92,159 11,069 10,724,465 4,115,658 22,575,537 7,160,445 Total Liabilities 17,399,437 5,329,705 22,587,437 7,172,726 Total Equity and Liabilities 229,404,201 180,620,808 215,628,762 161,897,984 Tiger Synergy Berhad AR 2016.pdf Page 54 of 132 Q Search STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 30 JUNE 2016 Group 2016 2015 Company 2016 2015 RM RM Note RM RM Continuing operations Revenue Cost of sales 23 15,703,059 (10,165,064) 15,141,995 (12,107,319) 24 Gross profit Other income Operating expenses (Loss)/Profit from operations Finance costs 5,537,995 367,629 (7,372,496) (1,466,872) (425,377) (1,892,249) (124,084) 3,034,676 683,169 (3,620,932) 96,913 (133,127) 1,484,539 (1,817,757) (333,218) 1,356,095 (1,499,744) (143,649) (117,819) 25 26 Loss before taxation Taxation (36,214) (279,087) (333,218) (80,709) (261,468) (23,350) 27 Loss from continuing operations (2,016,333) (315,301) (413,927) (284,818) Discontinued operations Loss from discontinued operations Net loss for the financial year (1,736,030) (2,051,331) (2,016,333) (413,927) (284,818) Other comprehensive income Realisation of revaluation reserves 66,561 13,125 Total comprehensive loss for the financial year (2,016,333) (1,984,770) (413,927) (271,693) Net loss for the financial year attributable to: Owners of the parent (2,016,333) (2,051,331) (413,927) (284,818) Tiger Synergy Berhad AR 2016.pdf Page 54 of 132 Q Search Taxation 27 (124,084) (80,709) (23,350) (279,087) (315,301) Loss from continuing operations (2,016,333) (413,927) (284,818) Discontinued operations Loss from discontinued operations Net loss for the financial year (1,736,030) (2,016,333) (2,051,331) (413,927) (284,818) Other comprehensive income Realisation of revaluation reserves 66,561 13,125 Total comprehensive loss for the financial year (2,016,333) (1,984,770) (413,927) (271,693) Net loss for the financial year attributable to: Owners of the parent (2,016,333) (2,051,331) (413,927) (284,818) Total comprehensive loss for the financial year attributable to: Owners of the parent (2,016,333) (1,984,770) (413,927) (271,693) 28 Loss per share Basic loss per share Loss from continuing operations Loss from discontinuing operations Total (0.20) (0.04) (0.19) (0.20) (0.23) 28 Diluted loss per share Loss from continuing operations Loss from discontinued operations (0.20) (0.04) (0.19) Total (0.20) (0.23) The accompanying notes form an integral part of the financial statements. 52 TIGER SYNERGY BERHAD Tiger Synergy Berhad AR 2016.pdf Page 52 of 132 Q Search Group Company 2016 2015 2016 2015 Note RM RM RM RM 4 143,484 161,698 7,924,993 60,088,619 5 Non-Current Assets Property, plant and equipment Land and property development costs Investment properties Investment in subsidiary companies Goodwill on consolidation Deferred tax assets 6,222,560 29,071,064 272,947 6 7 6,736,719 2,486,721 8 9 377,101 377,101 68,390,713 35,943,672 6,880,203 2,648,419 5 131,854,333 10 Current Assets Land and property development costs Inventories Trade receivables Other receivables Amount owing by subsidiary companies Amount owing by customers on contract Fixed deposits with financial institutions Cash and bank balances 144,355,276 13,658 6,010,231 439,261 11 2,628,935 1,637,056 12 81,000 208,609,856 49,443 155,456,186 13 14 15 290,449 1,250,174 8,654,439 290,449 6,786,932 1,479,431 1,506 56,197 3,538,830 205,106 161,013,488 144,677,136 208,748,559 159,249,565 Total Assets 229,404,201 180,620,808 215,628,762 161,897,984 16 111,247,209 17 Equity Share capital Share premium Other reserves Retained earnings/(Accumulated losses) Total Equity 111,247,209 10,164,958 54,890,279 35,702,318 18 161,928,040 15,565,991 37,181,275 (39,384,203) 175,291,103 10,164,958 54,890,279 16,738,879 161,928,040 15,565,991 37,181,275 (59,950,048) 154,725,258 212,004,764 193,041,325 Tiger Synergy Berhad AR 2016.pdf Page 53 of 132 Q Search STATEMENTS OF FINANCIAL POSITION AS AT 30 JUNE 2016 CONT'D Group Company 2016 2015 2016 2015 Note RM RM RM RM 19 Non-Current Liabilities Bank borrowings Finance lease payables Deferred tax liabilities 20 1,201,766 5,142,422 1,520,650 11,900 6,674,972 9 12,281 11,900 12,281 1,214,047 11,900 12,281 21 1,917,300 2,433,403 73,216 1,060,653 22 431,604 22,051,774 114,805 7,034,571 13 Current Liabilities Trade payables Other payables Amount owing to subsidiary companies Amount owing to customers on contract Bank borrowings Finance lease payables Tax payable 14 1,156,046 19 1,156,046 3,341,973 398,278 1,477,465 20 218,453 1,607,290 92,159 11,069 10,724,465 4,115,658 22,575,537 7,160,445 Total Liabilities 17,399,437 5,329,705 22,587,437 7,172,726 Total Equity and Liabilities 229,404,201 180,620,808 215,628,762 161,897,984 Tiger Synergy Berhad AR 2016.pdf Page 54 of 132 Q Search STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 30 JUNE 2016 Group 2016 2015 Company 2016 2015 RM RM Note RM RM Continuing operations Revenue Cost of sales 23 15,703,059 (10,165,064) 15,141,995 (12,107,319) 24 Gross profit Other income Operating expenses (Loss)/Profit from operations Finance costs 5,537,995 367,629 (7,372,496) (1,466,872) (425,377) (1,892,249) (124,084) 3,034,676 683,169 (3,620,932) 96,913 (133,127) 1,484,539 (1,817,757) (333,218) 1,356,095 (1,499,744) (143,649) (117,819) 25 26 Loss before taxation Taxation (36,214) (279,087) (333,218) (80,709) (261,468) (23,350) 27 Loss from continuing operations (2,016,333) (315,301) (413,927) (284,818) Discontinued operations Loss from discontinued operations Net loss for the financial year (1,736,030) (2,051,331) (2,016,333) (413,927) (284,818) Other comprehensive income Realisation of revaluation reserves 66,561 13,125 Total comprehensive loss for the financial year (2,016,333) (1,984,770) (413,927) (271,693) Net loss for the financial year attributable to: Owners of the parent (2,016,333) (2,051,331) (413,927) (284,818) Tiger Synergy Berhad AR 2016.pdf Page 54 of 132 Q Search Taxation 27 (124,084) (80,709) (23,350) (279,087) (315,301) Loss from continuing operations (2,016,333) (413,927) (284,818) Discontinued operations Loss from discontinued operations Net loss for the financial year (1,736,030) (2,016,333) (2,051,331) (413,927) (284,818) Other comprehensive income Realisation of revaluation reserves 66,561 13,125 Total comprehensive loss for the financial year (2,016,333) (1,984,770) (413,927) (271,693) Net loss for the financial year attributable to: Owners of the parent (2,016,333) (2,051,331) (413,927) (284,818) Total comprehensive loss for the financial year attributable to: Owners of the parent (2,016,333) (1,984,770) (413,927) (271,693) 28 Loss per share Basic loss per share Loss from continuing operations Loss from discontinuing operations Total (0.20) (0.04) (0.19) (0.20) (0.23) 28 Diluted loss per share Loss from continuing operations Loss from discontinued operations (0.20) (0.04) (0.19) Total (0.20) (0.23) The accompanying notes form an integral part of the financial statements. 52 TIGER SYNERGY BERHAD