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ADVENTA BERHAD
|
https://www.adventa.com.my/investor-relations
|
## NOTES TO THE FINANCIAL STATEMENTS
### CONT’D
### 29. FINANCIAL INSTRUMENTS (cont’d)
**Financial risk management objectives and policies (cont’d)**
#### (iv) Foreign currency risk (cont’d)
**Exposure to foreign currency risk (cont’d)**
| Currency | Cash at bank (RM) | Amount due from subsidiaries (RM) | Amount due to subsidiaries (RM) | Total (RM) |
| :------- | ------------------: | ---------------------------------: | -------------------------------: | -----------: |
| Company | | | | |
| 2023 | | | | |
| IDR | - | 21,068,787 | - | 21,068,787 |
| USD | 6,403 | - | (6,852,342) | (6,845,939) |
| - | **6,403** | **21,068,787** | **(6,852,342)** | **14,222,848** |
| 2022 | | | | |
| USD | 2,343 | 4,127,058 | - | 4,129,401 |
**Foreign currency risk sensitivity analysis**
The following table demonstrates the sensitivity of the Group’s and of the Company’s results net of tax to a reasonably possible change in these foreign currencies exchange rates against RM, with all other variables held constant:
| Currency | Increase/(Decrease) in loss net of tax/equity 2023 (RM) | Increase/(Decrease) in loss net of tax/equity 2022 (RM) |
| :------- | ------------------------------------------------------: | ------------------------------------------------------: |
| Group | | |
| CNY/RM - Strengthened 5% (2022: 5%) | 8,454 | 5,748 |
| - Weakened 5% (2022: 5%) | (8,454) | (5,748) |
| IDR/RM - Strengthened 5% (2022: 5%) | (6,235) | (43,814) |
| - Weakened 5% (2022: 5%) | 6,235 | 43,814 |
| USD/RM - Strengthened 5% (2022: 5%) | 29,654 | 37,157 |
| - Weakened 5% (2022: 5%) | (29,654) | (37,157) |
| EUR/RM - Strengthened 5% (2022: 5%) | (572) | - |
| - Weakened 5% (2022: 5%) | 572 | - |
| Company | | |
| IDR/RM - Strengthened 5% (2022: 5%) | (800,614) | - |
| - Weakened 5% (2022: 5%) | 800,614 | - |
| USD/RM - Strengthened 5% (2022: 5%) | 260,146 | (156,917) |
| - Weakened 5% (2022: 5%) | (260,146) | 156,917 |
| |
AIMFLEX BERHAD
|
https://www.aimflex.com.my/annual-report.html
|
## STATEMENTS OF FINANCIAL POSITION
### AS AT 31 DECEMBER 2022 (cont’d)
| Item | Note | 2022 Group (RM’000) | 2021 Group (RM’000) | 2022 Company (RM’000) | 2021 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| LIABILITIES | | | | | |
| Non-current liabilities | | | | | |
| Borrowings | 17 | 11,147 | 14,455 | 3,855 | 5,715 |
| Lease liabilities | 5 | 187 | 329 | - | - |
| Deferred tax liabilities | 10 | 4,138 | 6,395 | 1,338 | 1,264 |
| Retirement benefits obligations | 18 | 6,020 | 5,852 | 1,947 | 1,856 |
| | | 21,492 | 27,031 | 7,140 | 8,835 |
| Current liabilities | | | | | |
| Trade and other payables | 19 | 36,022 | 49,750 | 2,009 | 10,539 |
| Borrowings | 17 | 177,425 | 277,609 | 32,360 | 31,801 |
| Derivative liabilities | 12 | 455 | 9 | - | - |
| Lease liabilities | 5 | 513 | 1,123 | - | 85 |
| Current tax liabilities | | 231 | 8,739 | 231 | 160 |
| | | 214,646 | 337,230 | 34,600 | 42,585 |
| **TOTAL LIABILITIES** | | **236,138** | **364,261** | **41,740** | **51,420** |
| **TOTAL EQUITY AND LIABILITIES** | | **652,630** | **772,630** | **196,613** | **199,729** |
The accompanying notes form an integral part of the financial statements.
| |
AJINOMOTO (MALAYSIA) BERHAD
|
https://www.ajinomoto.com.my/investors
|
## NOTES TO THE FINANCIAL STATEMENTS
### FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023
### (cont’d.)
### 23. PROFIT FOR THE YEAR
| Item | 2023 (RM) | 2022 (RM) |
| :--- | ---: | ---: |
| Profit for the year is arrived at after charging: | | |
| Auditors' remuneration | - | - |
| Statutory audit fees | 174,300 | 184,300 |
| Non-audit fees | 7,600 | 7,600 |
| Material expenses/(income) | | |
| Inventories written off | 747,905 | 783,884 |
| Bad debt written off | - | 10,000 |
| Foreign exchange loss/(gain): | | |
| - Realised | 1,584,401 | 940,036 |
| - Unrealised | (1,331,095) | 358,254 |
| Net fair value gain on derivatives | (99,600) | (28,840) |
| Property, plant and equipment written off | 35,580 | 1,076,338 |
| Depreciation of property, plant and equipment | 18,064,497 | 18,363,804 |
| Amortisation of intangible assets | 2,926,442 | 2,150,369 |
| Interest expense on lease liabilities | 87,537 | - |
| Gain on disposal of property, plant and equipment | (357,708) | (214,278) |
| Expenses arising from leases | | |
| Depreciation of right-of-use assets | 1,734,656 | 1,329,651 |
| Expenses relating to leases of low-value assets | 175,481 | 96,416 |
| Expenses relating to short-term leases | 138,380 | 124,483 |
| Net loss/(gain) on impairment of financial instruments | - | - |
| Allowance/(Reversal) for impairment loss on trade receivables | 12,760 | (16,136) |
### 24. OTHER OPERATING EXPENSES
| Item | 2023 (RM) | 2022 (RM) |
| :--- | ---: | ---: |
| Selling and distribution expenses | 43,897,112 | 49,203,534 |
| Administrative and other expenses | 51,311,530 | 43,764,209 |
| **Total** | **95,208,642** | **92,967,743** |
| |
AJIYA BERHAD
|
https://ajiya.com/investor-relations/
|
## STATEMENTS OF CASH FLOWS
### For the financial year ended 30 November 2023
| Item | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :--- | ---: | ---: | ---: | ---: |
| Net (decrease)/increase in cash and cash equivalents | (10,068,283) | 11,174,683 | (59,276) | (827,323) |
| Effect of exchange translation differences | 118,489 | 22,658 | - | - |
| Cash and cash equivalents at 1 December | 49,447,259 | 38,249,918 | 317,659 | 1,144,982 |
| Cash and cash equivalents at 30 November (Note 23) | 39,497,465 | 49,447,259 | 258,383 | 317,659 |
### Reconciliation of liabilities arising from financing activities
The table below set out the reconciliation of liabilities arising from financing activities for the financial year ended 30 November 2023 and 30 November 2022:
| Item | At the beginning of financial year (RM) | Net Addition/(withdrawal) (RM) | Interest expenses (RM) | Net repayment (RM) | At the end of financial year (RM) |
| :--- | ---: | ---: | ---: | ---: | ---: |
| Group | | | | | |
| 2023 | | | | | |
| Lease liabilities | 144,262 | 657,995 | 44,479 | (241,902) | 604,834 |
| Loans and borrowings | 12,133,440 | (7,290,440) | 22,690 | (473,690) | 4,392,000 |
| **Total** | **12,277,702** | **(6,632,445)** | **67,169** | **(715,592)** | **4,996,834** |
| 2022 | | | | | |
| Lease liabilities | 6,965 | 139,065 | 5,197 | (6,965) | 144,262 |
| Loans and borrowings | 834,000 | 12,133,440 | - | (834,000) | 12,133,440 |
| **Total** | **840,965** | **12,272,505** | **5,197** | **(840,965)** | **12,277,702** |
| Company | | | | | |
| 2023 | | | | | |
| Loans and borrowings | 5,652,595 | - | 11,991 | (5,664,586) | - |
| **Total** | **5,652,595** | **-** | **11,991** | **(5,664,586)** | **-** |
| 2022 | | | | | |
| Loans and borrowings | - | 5,652,595 | - | - | 5,652,595 |
| **Total** | **-** | **5,652,595** | **-** | **-** | **5,652,595**
The accompanying accounting policies and explanatory information form an integral part of the financial statements.
| |
ALLIANZ MALAYSIA BERHAD
|
https://www.allianz.com.my/personal/allianz-at-a-glance/investor-relations.html
|
## Notes to the Financial Statements
### 15. Reinsurance contract liabilities (continued)
**Life insurance (continued)**
#### A. Movements in carrying amounts (continued)
#### (1) Non PAA (continued)
Analysis by remaining coverage and incurred claims:
| Item | 2022 Liabilities for remaining coverage excluding loss component (RM’000) | 2022 Liabilities for incurred claims (RM’000) | 2022 Total (RM’000) |
| :--- | ---: | ---: | ---: |
| Group | | | |
| Opening balance | 64,947 | 51,582 | 116,529 |
| Reinsurance expenses | 82,639 | - | 82,639 |
| Reinsurance recoveries | | | |
| Incurred claims and other reinsurance service expenses | 18,307 | (92,526) | (74,219) |
| | **18,307** | **(92,526)** | **(74,219)** |
| Expenses/(Income) from reinsurance contracts held | 100,946 | (92,526) | 8,420 |
| Net reinsurance finance expenses | 12,757 | - | 12,757 |
| Effect of movements in reinsurer’s non-performance | 74 | - | 74 |
| Net expenses/(income) from reinsurance contracts held | 113,777 | (92,526) | 21,251 |
| Cash flows | | | |
| Premium received | (78,912) | - | (78,912) |
| Claims and other insurance service expenses paid, including investment components | (18,307) | 66,749 | 48,442 |
| **Total cash flows** | **(97,219)** | **66,749** | **(30,470)** |
| Closing balance | 81,505 | 25,805 | 107,310 |
| |
AMWAY (MALAYSIA) HOLDINGS BERHAD
|
https://www.amway.my/about-amway/investor-relations/annual-reports-announcements
|
## Statements of Comprehensive Income
### for the financial year ended 31 December 2023
| Item | Note | 2023 Group (RM’000) | 2022 Group (RM’000) | 2023 Company (RM’000) | 2022 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Revenue | 4 | 1,408,259 | 1,514,774 | 63,898 | 41,534 |
| Cost of sales | 5 | (1,059,539) | (1,204,020) | - | - |
| Gross profit | - | 348,720 | 310,754 | 63,898 | 41,534 |
| Other income | 6 | 8,045 | 4,744 | 2,529 | 1,778 |
| Distribution expenses | - | (67,846) | (71,579) | - | - |
| Selling and administrative expenses | - | (135,666) | (140,214) | (1,937) | (1,880) |
| Finance costs | 7 | (667) | (603) | - | - |
| Profit before tax | 8 | 152,586 | 103,102 | 64,490 | 41,432 |
| Income tax expense | 11 | (36,660) | (26,221) | (602) | (434) |
| Profit net of tax, representing profit attributable to owners of the parent | - | 115,926 | 76,881 | 63,888 | 40,998 |
| Other comprehensive income: | | | | | |
| (Items that may be reclassified subsequently to profit or loss) | | | | | |
| Foreign currency translation, representing other comprehensive income for the year, net of tax | - | 539 | 327 | - | - |
| **Total comprehensive income for the year, attributable to owners of the parent** | - | **116,465** | **77,208** | **63,888** | **40,998** |
| Earnings per share attributable to owners of the parent (sen per share) | | | | | |
| - Basic | 12 | 70.52 | 46.77 | - | - |
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
| |
ANEKA JARINGAN HOLDINGS BERHAD
|
https://ir2.chartnexus.com/anekajaringan/investor.php
|
## STATEMENTS OF CHANGES IN EQUITY
### For the Financial Year Ended 31 August 2023
| Item | Note | Share capital (RM) | Exchange reserve (RM) | Reorganisation deficit (RM) | Retained earnings (RM) | Sub-total (RM) | Non-controlling interests (RM) | Total equity (RM) |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| Group | | | | | | | | |
| At 1 September 2021 | - | 123,617,950 | (147,928) | (76,341,996) | 64,282,618 | 111,410,644 | 3,333,169 | 114,743,813 |
| Total comprehensive (loss)/income for the financial year | | | | | | | | |
| Loss for the financial year | - | - | - | - | (32,963,194) | (32,963,194) | 2,632,932 | (30,330,262) |
| Other comprehensive income for the financial year | - | - | 272,648 | - | (5,224) | 267,424 | 218,803 | 486,227 |
| **Total comprehensive (loss)/income** | - | **-** | **272,648** | **-** | **(32,968,418)** | **(32,695,770)** | **2,851,735** | **(29,844,035)** |
| Transactions with owners: | | | | | | | | |
| Issuance of ordinary shares | 14 | 9,509,580 | - | - | - | 9,509,580 | - | 9,509,580 |
| Issuance of ordinary shares pursuant to exercise of warrants | 14 | 3,375 | - | - | - | 3,375 | - | 3,375 |
| **Total transactions with owners** | - | **9,512,955** | **-** | **-** | **-** | **9,512,955** | **-** | **9,512,955** |
| At 31 August 2022 | - | 133,130,905 | 124,720 | (76,341,996) | 31,314,200 | 88,227,829 | 6,184,904 | 94,412,733 |
| |
APEX EQUITY HOLDINGS BERHAD
|
https://apexequity.com.my/investor-relations/
|
## STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
| Item | Note | 2023 The Group (RM’000) | 2022 The Group (RM’000) | 2023 The Company (RM’000) | 2022 The Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| REVENUE | 23 | 45,623 | 35,942 | 8,242 | 7,836 |
| DIRECT OPERATING COSTS | 24 | (10,010) | (9,261) | - | - |
| GROSS PROFIT | - | 35,613 | 26,681 | 8,242 | 7,836 |
| OTHER INCOME | - | 2,058 | 1,858 | 20 | 35 |
| NET (IMPAIRMENT LOSS)/ REVERSAL OF IMPAIRMENT LOSS ON FINANCIAL ASSETS | 25 | (3) | 489 | - | - |
| ADMINISTRATIVE AND OTHER EXPENSES | - | (26,810) | (22,193) | (8,869) | (6,898) |
| PROFIT/(LOSS) FROM OPERATIONS | - | 10,858 | 6,835 | (607) | 973 |
| FINANCE COSTS | - | (123) | (45) | (176) | (251) |
| PROFIT/(LOSS) BEFORE TAXATION | 26 | 10,735 | 6,790 | (783) | 722 |
| INCOME TAX EXPENSE | 27 | (3,417) | (384) | 32 | (21) |
| PROFIT/(LOSS) AFTER TAXATION | - | 7,318 | 6,406 | (751) | 701 |
| OTHER COMPREHENSIVE INCOME | | | | | |
| Item that Will Not be Reclassified Subsequently to Profit or Loss | | | | | |
| Fair value changes of equity investments | 9 | 216 | 276 | - | - |
| **TOTAL COMPREHENSIVE INCOME/(EXPENSES) FOR THE FINANCIAL YEAR** | - | **7,534** | **6,682** | **(751)** | **701** |
| PROFIT/(LOSS) AFTER TAXATION ATTRIBUTABLE TO:- | | | | | |
| Owners of the Company | - | 7,318 | 6,406 | (751) | 701 |
| **TOTAL COMPREHENSIVE INCOME/(EXPENSES) ATTRIBUTABLE TO:-** | | | | | |
| Owners of the Company | - | **7,534** | **6,682** | **(751)** | **701** |
| EARNINGS PER SHARE (SEN): | 28 | - | - | - | - |
| - basic | - | 3.61 | 3.16 | - | - |
| - diluted | - | 3.61 | 3.16 | - | - |
The annexed notes form an integral part of these financial statements.
| |
APM AUTOMOTIVE HOLDINGS BERHAD
|
https://apm.listedcompany.com/
|
## Statements of Cash Flows
### For the Year Ended 31 December 2023
| Item | Note | 2023 Group (RM’000) | 2022 Group (RM’000) | 2023 Company (RM’000) | 2022 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Cash flows from operating activities | | | | | |
| Profit before tax | - | 108,297 | 54,066 | 61,282 | 2,672 |
| Adjustments for: | | | | | |
| Amortisation of intangible assets | 9 | 1,913 | 7,148 | - | - |
| Change in fair value of investment properties | 4 | (60) | (40) | - | - |
| Depreciation of property, plant and equipment | 3 | 51,342 | 53,303 | - | - |
| Depreciation of right-of-use assets | 3 | 7,076 | 6,896 | - | - |
| (Gain)/Loss on termination of leases | - | (43) | 29 | - | - |
| Employee benefits | 16 | 2,567 | 3,758 | 21 | - |
| Finance costs | 21 | 9,134 | 6,082 | 2,405 | 909 |
| Intangible assets written off | 9 | 241 | 26 | - | - |
| Interest income | 22 | (10,913) | (6,642) | (976) | (895) |
| Net unrealised foreign exchange (gain)/loss | - | (2,518) | 3,352 | (159) | 7 |
| Net gain on disposal of property, plant and equipment | - | (359) | (545) | - | - |
| Net loss/(gain) on impairment of financial instruments | - | 2,436 | (937) | - | (592) |
| Net inventories written down to net realisable value | 11 | 1,064 | 4,929 | - | - |
| Provision for warranties | 18 | 4,678 | 4,078 | - | - |
| Provision for warranties reversed | 18 | (964) | (1,955) | - | - |
| Property, plant and equipment written off | - | 366 | 83 | - | - |
| Share of (profit)/loss of associates, net of tax | - | (1,590) | 246 | - | - |
| Share of profit of joint ventures, net of tax | - | (14,747) | (10,053) | - | - |
| Operating profit before changes in working capital | - | 157,920 | 123,824 | 62,573 | 2,101 |
| Deposits and prepayments | - | 558 | 6,762 | (53) | - |
| Inventories | - | 1,134 | (19,726) | - | - |
| Trade and other payables, including derivatives | - | 17,697 | 68,148 | 101 | 1,160 |
| Trade and other receivables, including derivatives | - | 74,808 | (52,898) | 879 | 1,778 |
| **Cash generated from operations** | - | **252,117** | **126,110** | **63,500** | **5,039** |
| |
ARK RESOURCES HOLDINGS BERHAD
|
https://www.ark-resources.com.my/index.php
|
## STATEMENTS OF CHANGES IN EQUITY (Cont’d)
### For the Financial Year Ended 31 March 2023
| Item | Note | Share capital (RM) | Accumulated losses (RM) | Total equity (RM) |
| :--- | :--- | ---: | ---: | ---: |
| Company | | | | |
| 2023 | | | | |
| At 1 April 2022 | - | 22,141,597 | (12,383,497) | 9,758,100 |
| Loss for the financial year, representing total comprehensive loss for the financial year | - | - | (159,586) | (159,586) |
| At 31 March 2023 | - | 22,141,597 | (12,543,083) | 9,598,514 |
| Item | Note | Share capital (RM) | Warrant reserve (RM) | Discount on share (RM) | Accumulated losses (RM) | Total equity (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: | ---: |
| Company | | | | | | |
| 2022 | | | | | | |
| At 1 April 2021 | - | 19,484,047 | 7,268,882 | (7,268,882) | (11,739,799) | 7,744,248 |
| Loss for the financial year, representing total comprehensive loss for the financial year | - | - | - | - | (643,698) | (643,698) |
| Transactions with owners: | | | | | | |
| Issuance of shares | 13 | 2,657,550 | - | - | - | 2,657,550 |
| Warrants expired | 14 | - | (7,268,882) | 7,268,882 | - | - |
| **Total transactions with owners** | - | **2,657,550** | **(7,268,882)** | **7,268,882** | **-** | **2,657,550** |
| At 31 March 2022 | - | 22,141,597 | - | - | (12,383,497) | 9,758,100 |
The accompanying notes form an integral part of the financial statements.
| |
ATLAN HOLDINGS BHD
|
https://www.atlan.com.my/announcements.html
|
## Notes to the Financial Statements
### (Cont’d)
### 18. INVESTMENT IN SUBSIDIARIES (CONT’D)
#### (b) Subsidiaries with material non-controlling interests (Cont’d)
#### (iii) Summarised statements of cash flows
| Item | 2023 DFIL Group (RM’000) | 2022 DFIL Group (RM’000) | 2023 USISB (RM’000) | 2022 USISB (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| Net cash (used in)/generated from: | | | | |
| - Operating activities | (1,778) | 1,368 | 8,954 | (255) |
| - Investing activities | 5,460 | (41,366) | (4,118) | (2,058) |
| - Financing activities | (4,795) | (7,200) | (1,797) | (5,571) |
| **Net (decrease)/increase in cash and cash equivalents** | **(1,113)** | **(47,198)** | **3,039** | **(7,884)** |
| Effects of foreign exchange rate changes | 4,461 | 5,430 | - | - |
| Cash and cash equivalents at beginning of the financial year | 143,461 | 185,229 | 8,774 | 16,658 |
| Cash and cash equivalents at end of the financial year | 146,809 | 143,461 | 11,813 | 8,774 |
#### (c) Acquisition of additional interest in DFZ Capital Sdn Bhd (“DFZ”)
On 7 December 2021, a subsidiary of the Company, DFIL acquired 15% of equity interest in DFZ for a cash consideration of RM45,919,000.
| Item | 2022 Group (RM’000) |
| :--- | ---: |
| Considerations paid to non-controlling shareholders | 45,919 |
| Carrying amount of interest acquired in DFZ | (9,994) |
| Differences recognised in other reserves | 35,925 |
| |
AUTOCOUNT DOTCOM BERHAD
|
https://www.autocountsoft.com/investor-relations/
|
## Notes to the Financial Statements (Cont’d)
### 30. FINANCIAL INSTRUMENTS (CONT’D)
#### (b) Financial risk management (Cont’d)
#### (i) Credit risk (Cont’d)
**Trade receivables and contract assets**
As at the reporting date, the maximum exposure to credit risk arising from trade receivables and contract assets is represented by their carrying amounts in the statements of financial position.
The carrying amount of trade receivables and contract assets are not secured by any collateral or supported by any other credit enhancements. In determining the recoverability of these receivables, the Group considers any change in the credit quality of the receivables from the date the credit was initially granted up to the reporting date. The Group has adopted a policy of dealing with creditworthy counterparties as a means of mitigating the risk of financial loss from defaults.
**Credit risk concentration profile**
In the previous financial year, the Group has significant concentration of credit risk that many arise from exposure of two major customers who accounted for 38% of total trade receivables.
The Group applies the simplified approach to providing for impairment losses prescribed by MFRS 9 Financial Instruments, which permits the use of the lifetime expected credit losses provision for all trade receivables and contract assets. To measure the impairment losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The impairment losses also incorporate forward looking information. Forward-looking information considered includes consideration of various external sources of actual and forecast economic information that relate to the Group’s core operations. There is no impairment loss recognised during the financial year.
| Item | Contract assets (RM) | Trade receivables Current (RM) | Trade receivables 1 to 30 days past due (RM) | Trade receivables 31 to 60 days past due (RM) | Trade receivables 61 to 90 days past due (RM) | Trade receivables 91 to 120 days past due (RM) | Trade receivables Total (RM) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Group | | | | | | |
| At 31 December 2023 | | | | | | |
| Gross carrying amount at default | - | 2,959,478 | 29,750 | 28,681 | - | - | 3,017,909 |
| At 31 December 2022 | | | | | | |
| Gross carrying amount at default | 136,060 | 135,331 | 30,320 | 46,452 | - | 6,500 | 218,603 |
| |
AWANBIRU TECHNOLOGY BERHAD
|
https://ir.awantec.my/ar.html
|
## NOTES TO THE FINANCIAL STATEMENTS
### For The Financial Year Ended 30 June 2024
### 35. RELATED PARTY DISCLOSURES
#### (a) Subsidiaries
The subsidiaries are disclosed in Note 5 to the financial statements.
#### (b) Significant Related Party Transactions and Balances
Other than those disclosed elsewhere in the financial statements, the Group and the Company also carried out the following transactions with the related parties during the financial year:-
| Item | 2024 The Group (RM’000) | 2023 The Group (RM’000) | 2024 The Company (RM’000) | 2023 The Company (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| Subsidiaries | | | | |
| Advances from | - | - | 2,650 | 9,475 |
| Advances to | - | - | 10 | 8,299 |
| Management fee | - | - | 11,300 | 2,000 |
| Payment on behalf of | - | - | 9,361 | 678 |
| Payment on behalf from | - | - | 273 | 276 |
The significant outstanding balances of the related parties (including the allowance for impairment loss made) together with their terms and conditions are disclosed in the respective notes to the financial statements.
### 36. OPERATING SEGMENTS
Operating segments are prepared in a manner consistent with the internal reporting provided to the Group Chief Executive Officer as its chief operating decision maker in order to allocate resources to segments and to assess their performance. For management purposes, the Group is organised into business units based on their products and services provided.
The Group is organised into 4 main business reportable segments as follows:-
* Software and services – license distribution, implementation, system integration, managed services, application development, other cloud related solutions and services (IaaS, Saas, PaaS, Xaas).
* Talent – provision of career placement, talent upskilling, reskilling, e-learning software, training and certification.
* Concession – delivery of total solution for the integrated and comprehensive core immigration system includes design, customise, install, configure, test, commission and maintain throughout the concession period in relation to the development of SKIN solution with GOM.
* Others – investment holding and other inactive subsidiaries.
#### (a) Management assesses the performance of the reportable segments based on their profit before interest expense and taxation. The accounting policies of the reportable segments are the same as the Group’s accounting policies.
Borrowings and investment-related activities are managed on a group basis by the central treasury function and are not allocated to reportable segments.
(b) Each reportable segment assets is measured based on all assets of the segment other than tax-related assets.
(c) Each reportable segment liabilities is measured based on all liabilities of the segment other than borrowings and tax-related liabilities.
(d) Assets, liabilities and expenses which are common and cannot be meaningfully allocated to the reportable segments are presented under unallocated items. Unallocated items comprise mainly corporate assets (primarily the Company’s headquarters) and head office expenses.
| |
AXIATA GROUP BERHAD
|
https://axiata.listedcompany.com/
|
## Notes to the Financial Statements For the financial year ended 31 December 2022
### 41. LIST OF SUBSIDIARIES (CONTINUED)
The list of subsidiaries of the Group as at 31 December 2022 is as follows: (continued)
| Name of company | Ownership interest directly held by the parent (%) | Ownership interest held by the Group (%) | Ownership interest held by NCI (%) | Principal activities | Country and place of incorporation |
| :--- | ---: | ---: | ---: | :--- | :--- |
| Subsidiaries held through Axiata Digital Services Sdn Bhd | | | | | |
| Apigate Inc.² | - | 96.56 | 3.44 | Technology enabler service provider | United States of America |
| Axiata Digital Bangladesh (Private) Limited³ | - | 96.56 | 3.44 | Online ticketing services | Bangladesh |
| Axiata Digital & Analytics Sdn Bhd¹ | - | 61.29 | 38.71 | Investment holding and provision of multimedia advertising services as well as multimedia advertising sales support services | Malaysia |
| Boost Holdings Sdn Bhd¹ | - | 75.43 | 24.57 | Investment holding | Malaysia |
| Subsidiary held through Apigate Inc | | | | | |
| Apigate (Private) Limited² and 6 | - | 96.56 | 3.44 | Dormant | Sri Lanka |
| Subsidiaries held through Axiata Digital & Analytics Sdn Bhd | | | | | |
| ADA Digital Singapore Pte Ltd² | - | 61.29 | 38.71 | Advertising service provider and investment holding | Singapore |
| PT Axiata Digital Analytics Indonesia² | - | 61.64 | 38.36 | Provision of digital analytics services | Indonesia |
| Subsidiaries held through ADA Digital Singapore Pte Ltd | | | | | |
| AAD Holdings Pte Ltd² | - | 61.29 | 38.71 | Investment holding | Singapore |
| ADA Asia Malaysia Sdn Bhd¹ | - | 61.29 | 38.71 | Provision of multimedia advertising services and creative content, as well as multimedia advertising sales support services | Malaysia |
| ADA Digital Philippines Inc² | - | 61.28 | 38.72 | Provision of technology and software solutions | Philippines |
| ADA Digital (Thailand) Co., Ltd² | - | 61.19 | 38.81 | Provision of IT products and services for online media companies | Thailand |
| Adknowledge Asia Pacific (India) Private Limited² | - | 61.29 | 38.71 | Dormant | India |
| Komli Network Philippines, Inc², 6 and 11 | - | 61.29 | 38.71 | Dormant | Philippines |
| PT ADA Asia Indonesia² | - | 60.67 | 39.33 | Provision of multimedia advertising services and creative content, as well as multimedia advertising sales support services | Indonesia |
| |
BINTULU PORT HOLDINGS BERHAD
|
https://www.bintuluport.com.my/investor-relations/
|
## NOTES TO THE FINANCIAL STATEMENTS
### 31 December 2022 (Continued)
### 33. CATEGORIES OF FINANCIAL INSTRUMENTS
The table below provides an analysis of financial instruments categorised as follows:
i) Amortised cost (“AC”)
ii) Fair value through profit or loss (“FVTPL”)
| Item | Note | FVTPL (RM’000) | AC (RM’000) | Total carrying amount (RM’000) |
| :----------------------------------- | :--- | --------------: | -----------: | -----------------------------: |
| **2022** | | | | |
| **Group** | | | | |
| **Financial assets** | | | | |
| Trade and other receivables | 18 | - | 62,796 | 62,796 |
| Cash and bank balances | 20 | - | 684,533 | 684,533 |
| Investment in securities | 19 | 430,588 | - | 430,588 |
| | | 430,588 | 747,329 | 1,177,917 |
| **Financial liabilities** | | | | |
| Other payables | 22 | - | 131,991 | 131,991 |
| Loans and borrowings | 23 | - | 943,359 | 943,359 |
| Lease liabilities | 24 | - | 181,213 | 181,213 |
| | | - | 1,256,563 | 1,256,563 |
| **2021** | | | | |
| **Group** | | | | |
| **Financial assets** | | | | |
| Trade and other receivables | 18 | - | 54,393 | 54,393 |
| Cash and bank balances | 20 | - | 690,409 | 690,409 |
| Investment in securities | 19 | 306,426 | - | 306,426 |
| | | 306,426 | 744,802 | 1,051,228 |
| |
BM GREENTECH BERHAD
|
https://www.boilermech.com/investor-relations.html
|
## Statements of Cash Flows
### For the year ended 31 March 2024
| Item | Note | 2024 Group (RM) | 2023 Group (RM) | 2024 Company (RM) | 2023 Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| CASH FLOWS FROM OPERATING ACTIVITIES | | | | | |
| Profit before tax | - | 47,851,328 | 20,866,641 | 9,450,302 | 5,296,298 |
| Adjustments for: | | | | | |
| Depreciation of: | | | | | |
| - property, plant and equipment | 3 | 5,371,529 | 5,172,821 | 150,145 | 150,144 |
| - investment properties | 4 | 108,261 | 108,260 | - | - |
| Dividend income | - | - | - | (9,117,259) | (4,837,944) |
| Employee benefits | 16 | 143,926 | 89,673 | - | - |
| Fair value gain on derivatives | - | (262,064) | - | - | - |
| Finance costs | 20 | 301,376 | 190,780 | 8,822 | - |
| Finance income | 21 | (821,840) | (657,543) | (1,094,417) | (1,277,018) |
| Gain on disposal of property, plant and equipment | - | (142,739) | (87,000) | - | - |
| Gain on termination of lease contracts | - | (175) | (727) | - | - |
| (Gain)/Loss on unrealised foreign exchange | - | (480,685) | 428,517 | (310,211) | (151,353) |
| Income distribution on liquid investments | - | (432,375) | (475,405) | (60,206) | (172,296) |
| Inventories written down | - | 698,874 | 335,291 | - | - |
| Inventories written off | - | 30,292 | 20,909 | - | - |
| Property, plant and equipment written off | 3 | 1,372 | 44,366 | - | - |
| Net impairment loss on: | | | | | |
| - contract assets | - | 80,908 | 41,736 | - | - |
| - financial assets | - | 2,120,522 | 2,398,808 | 43,727 | 20,000 |
| Operating profit/(loss) before changes in working capital | - | 54,568,510 | 28,477,127 | (929,097) | (972,169) |
| Changes in working capital: | | | | | |
| Inventories | - | (4,456,010) | (17,677,844) | - | - |
| Trade and other receivables and prepayments | - | (5,617,501) | (31,003,501) | (16,764) | (52,168) |
| Contract assets | - | 9,292,544 | (1,319,865) | - | - |
| Contract costs | - | (1,012,837) | 225,008 | - | - |
| Trade and other payables, including derivatives | - | 3,482,610 | 22,399,351 | (22,775) | 4,483 |
| Contract liabilities | - | (5,849,003) | 18,733,255 | - | - |
| **Cash generated from/(used in operations** | - | **50,408,313** | **19,833,531** | **(968,636)** | **(1,019,854)** |
| |
BONIA CORPORATION BERHAD
|
https://bonia.listedcompany.com/
|
## NOTES TO THE FINANCIAL STATEMENTS
### 30 JUNE 2024
### 4. OPERATING SEGMENTS (continued)
| Item | Retailing (RM’000) | Manufacturing (RM’000) | Investment and property development (RM’000) | Total (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| **2024** | | | | |
| Other material non-cash items: (continued) | | | | |
| - inventories written off | 5 | - | - | 5 |
| - (loss)/gain on disposals of property, plant and equipment | 11 | - | (197) | (186) |
| - over-provision of restoration costs | 77 | - | - | 77 |
| - property, plant and equipment written off | (58) | - | (11) | (69) |
| - reversal of impairment losses on property, plant and equipment | 198 | - | - | 198 |
| - reversal of impairment losses on trade and other receivables | 4,311 | - | 1 | 4,312 |
| - unrealised loss on foreign exchange, net | (117) | (20) | (238) | (375) |
| Interests in associates | - | - | 1,308 | 1,308 |
| Additions to non-current assets other than financial instruments and deferred tax assets | 53,876 | 293 | 458 | 54,627 |
| Segment assets | 394,089 | 21,783 | 292,442 | 708,314 |
| Segment liabilities | 150,848 | 1,040 | 69,635 | 221,523 |
| Item | Retailing (RM’000) | Manufacturing (RM’000) | Investment and property development (RM’000) | Total (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| **2023** | | | | |
| Revenue | | | | |
| Total revenue | 421,262 | 19,661 | 68,287 | 509,210 |
| Inter-segment revenue | - | (19,656) | (65,406) | (85,062) |
| Revenue from external customers | 421,262 | 5 | 2,881 | 424,148 |
| Interest income | 2,003 | 12 | 126 | 2,141 |
| Interest expense and profit payment on borrowings | (3,703) | (8) | (2,892) | (6,603) |
| Net interest expense and profit payment on borrowings | (1,700) | 4 | (2,766) | (4,462) |
| Segment profit/(loss) before tax | 80,675 | 31 | (745) | 79,961 |
| Share of profit of an associate, net of tax | - | - | 786 | 786 |
| Tax expense | (16,413) | 59 | (1,012) | (17,366) |
| Material items: | | | | |
| - realised loss on foreign exchange, net | (746) | (77) | 343 | (480) |
| - rental commission | (7,325) | - | - | (7,325) |
| - rental of office equipment | (48) | - | - | (48) |
| - rental of premises | (1,410) | - | (126) | (1,536) |
| - rental income | 327 | 334 | - | 661 |
| |
BOX-PAK (MALAYSIA) BERHAD
|
https://www.boxpak.com.my/investorrelation
|
## NOTES TO THE FINANCIAL STATEMENTS
### 31 DECEMBER 2022
### 4. OPERATING SEGMENTS (continued)
#### (d) Geographical information (continued)
| Item | Malaysia 2022 (RM) | Malaysia 2021 (RM) | Vietnam 2022 (RM) | Vietnam 2021 (RM) | Myanmar 2022 (RM) | Myanmar 2021 (RM) | Others 2022 (RM) | Others 2021 (RM) | Adjustments and eliminations 2022 (RM) | Adjustments and eliminations 2021 (RM) | Per consolidated financial statements 2022 (RM) | Per consolidated financial statements 2021 (RM) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | 181,086,915 | 196,090,267 | 540,672,108 | 459,923,069 | 44,047,120 | 22,207,782 | – | – | – | – | 765,806,143 | 678,221,118 |
| Results | | | | | | | | | | | | |
| Depreciation and amortisation | (10,958,639) | (10,885,150) | (19,181,399) | (27,365,487) | (646,889) | (5,451,286) | (38,439) | – | – | – | (30,825,366) | (43,701,923) |
| Net impairment losses on: | | | | | | | | | | | | |
| - property, plant and equipment | – | (611,802) | – | – | – | (79,082,288) | – | – | – | – | – | (79,694,090) |
| - right-of-use assets | – | – | – | – | – | (16,725,649) | – | – | – | – | – | (16,725,649) |
| - investments in subsidiaries | – | (53,306,221) | – | – | – | – | – | (27,085,203) | – | 80,391,424 | – | – |
| - trade receivables | (265,748) | (98,792) | (67,176) | (235,943) | (17,166) | (740) | – | – | – | – | (350,090) | (335,475) |
| - amounts due from subsidiaries | (748,578) | (6,248,713) | – | – | – | – | – | (125,130,224) | 748,578 | 131,378,937 | – | – |
| Reversal of inventories written down/(Inventories written down) | 2,986,548 | (5,890,404) | 3,416,063 | (8,235,299) | 653,684 | (1,515,644) | – | – | – | – | 7,056,295 | (15,641,347) |
| Interest income | 211,519,0 | 1,055,731 | 535,744 | 339,266 | 46,919 | 21 | 4,917,041 | 4,952,518 | (7,500,929) | (6,323,008) | 113,965 | 24,528 |
| Interest expense | (4,946,997) | (3,512,287) | (5,985,346) | (5,496,586) | (5,221,717) | (5,468,521) | (3,854,622) | (3,222,927) | 7,500,929 | 6,323,008 | (12,507,753) | (11,377,313) |
| Segment (loss)/profit | (7,997,047) | (66,843,098) | 10,336,919 | (9,685,808) | (6,747,354) | (111,254,390) | 769,742 | (150,809,065) | 748,578 | 211,770,361 | (2,889,162) | (126,822,000) |
| Tax expense | (689,089) | (252,478) | (1,973,971) | (1,207,905) | – | – | (489,959) | (496,356) | – | – | (3,153,019) | (1,956,739) |
| |
CAN-ONE BERHAD
|
https://www.canone.com.my/announcement
|
## Statements of cash flows
### for the year ended 31 December 2023
| Item | Note | 2023 Group (RM’000) | 2022 Group (RM’000) | 2023 Company (RM’000) | 2022 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Cash flows from operating activities | | | | | |
| Profit before tax | - | 50,285 | 128,929 | 86,309 | 22,350 |
| Adjustments for: | | | | | |
| Depreciation of: | | | | | |
| - property, plant and equipment | 3 | 140,055 | 126,122 | - | - |
| - right-of-use assets | 4 | 28,848 | 20,639 | - | - |
| - investment properties | 5 | 1,615 | 1,802 | - | - |
| Amortisation of intangible assets | 7 | 803 | 1,132 | - | - |
| Gain on disposal of: | | | | | |
| - property, plant and equipment | 24 | (4,138) | (10,608) | - | - |
| - right-of-use assets | 24 | (4,049) | (4,379) | - | - |
| Gain from subsidiaries struck off/deregistered | 24 | (3,197) | - | - | - |
| Net loss/(gain) on termination, expiration, modification and reassessment of lease contracts | 24 | 111 | (1) | - | - |
| Interest expense | 22 | 71,630 | 57,629 | 14,189 | 10,894 |
| Interest income | - | (2,458) | (1,143) | (7,756) | (3,137) |
| Income distribution from money market placements with a non-financial institution | 24 | (1,242) | (474) | (30) | (220) |
| Net (reversal of impairment losses)/impairment losses on: | | | | | |
| - property, plant and equipment | 24 | (4,398) | (67) | - | - |
| - investments in subsidiaries | 24 | - | - | 2,392 | 16,041 |
| - financial instruments | 24 | (511) | 10,218 | (1,097) | (927) |
| Provision | - | (5,000) | - | - | - |
| Retirement benefit obligations and gratuity | 18 | 16,367 | 8,056 | - | - |
| Unrealised (gain)/loss on: | | | | | |
| - foreign exchange | 24 | (6,809) | 8,836 | - | - |
| - derivative financial instruments | - | (1,239) | 1,249 | - | - |
| (Reversal of write-down)/Write-down of inventories | 24 | (6,306) | 6,659 | - | - |
| Write off in respect of: | | | | | |
| - property, plant and equipment | 24 | 669 | 879 | - | 1 |
| - financial instruments | 24 | - | - | 5,341 | 2,000 |
| - inventories | 24 | 29,453 | 27,731 | - | - |
| Dividend income | - | - | - | (99,124) | (52,586) |
| **Operating profit/(loss) before changes in working capital** | - | **300,489** | **383,209** | **224** | **(5,584)** |
| |
CAPITAL A BERHAD
|
https://www.capitala.com/ir_home.html
|
### 13. Investment in subsidiaries (cont'd.)
**Material partly-owned subsidiaries (cont'd.)**
The summarised financial information of these subsidiaries is provided below. This information is based on amounts before intercompany eliminations.
Summarised income statements as at 31 December are as follows:
| Item | 2023 IAA (RM’000) | 2023 PAA (RM’000) | 2023 AAV (RM’000) | 2022 IAA (RM’000) | 2022 PAA (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: |
| Revenue | 2,025,803 | 1,767,199 | 3,361,088 | 1,138,141 | 827,520 |
| Depreciation and amortisation | (239,357) | (184,015) | (289,965) | (188,126) | (191,038) |
| Interest income | 192 | 15 | 2,839 | 230 | 6 |
| Interest expense | (108,689) | (101,539) | (192,613) | (97,235) | (86,070) |
| (Loss)/profit before taxation | (364,287) | (472,560) | 23,210 | (487,986) | (533,294) |
| Tax credit | - | - | 4,023 | - | - |
| **Net (loss)/profit for financial year** | **(364,287)** | **(472,560)** | **27,233** | **(487,986)** | **(582,865)** |
| **Total comprehensive (loss)/profit** | **(364,287)** | **(472,560)** | **27,233** | **(487,986)** | **(582,865)** |
| Attributable to non-controlling interests | (191,513) | (10,803) | 16,147 | (256,534) | (349,719) |
Summarised statements of financial position as at 31 December are as follows:
| Item | 2023 IAA (RM’000) | 2023 PAA (RM’000) | 2023 AAV (RM’000) | 2022 IAA (RM’000) | 2022 PAA (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: |
| Non-current assets | 1,627,381 | 908,863 | 8,094,574 | 1,409,615 | 709,801 |
| Current assets | 231,987 | 242,429 | 1,831,039 | 116,294 | 357,235 |
| Non-current liabilities | (2,283,702) | (1,679,148) | (6,223,938) | (1,992,676) | (1,021,560) |
| Current liabilities | (1,965,010) | (3,205,168) | (2,573,670) | (1,458,377) | (3,100,251) |
| **Net (liabilities)/assets** | **(2,389,344)** | **(3,733,024)** | **1,128,005** | **(1,925,144)** | **(3,054,775)** |
Summarised cash flow information for the year ended 31 December are as follows:
| Item | 2023 IAA (RM’000) | 2023 PAA (RM’000) | 2023 AAV (RM’000) | 2022 IAA (RM’000) | 2022 PAA (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: |
| Operating | 31,254 | 50,481 | 827,642 | 142,011 | 190,370 |
| Investing | (21,920) | (14,086) | (122,811) | (5,971) | 198,369 |
| Financing | - | (4,457) | (639,503) | (131,256) | (164,861) |
| **Net increase in cash and cash equivalents** | **9,334** | **31,938** | **65,328** | **4,784** | **223,878** |
| |
CAPITAL A BERHAD
|
https://www.capitala.com/ir_home.html
|
### 13. Investment in subsidiaries (cont'd.)
| Name of entity | Country of incorporation | 2023 Group's effective equity interest (%) | 2022 Group's effective equity interest (%) | Principal activities |
| :--- | :--- | ---: | ---: | :--- |
| Held by AACIL | | | | |
| Clifden Aviation 1 Limited ("CA1") | Ireland | - | 100 | Liquidated |
| Clifden Aviation 2 Limited ("CA2") | Ireland | - | 100 | Liquidated |
| Clifden Aviation 3 Limited ("CA3") | Ireland | - | 100 | Liquidated |
| Clifden Aviation 4 Limited ("CA4") | Ireland | - | 100 | Liquidated |
| Held by BIG | | | | |
| BIGLIFE Digital Singapore Pte Ltd | Singapore | 96.19 | 96.19 | Marketing and distribution of loyalty programme |
| BIGLIFE (Thailand) Co Ltd | Thailand | 47.13 | 47.13 | Marketing and distribution of loyalty programme |
| PT BIGLIFE Digital Indonesia | Indonesia | 96.19 | 96.19 | Marketing and distribution of loyalty programme |
| BIGLIFE Hong Kong Co Ltd | Hong Kong | 96.19 | 96.19 | Dormant |
| BIG Loyalty India Pvt Ltd | India | 96.19 | 96.19 | Marketing and distribution of loyalty programme |
| BIGLIFE Guangzhou Co Ltd | China | - | 96.19 | Liquidated |
| BIGLIFE Philippines Inc | Philippines | 96.19 | 96.19 | Marketing and distribution of loyalty programme |
| |
CB INDUSTRIAL PRODUCT HOLDING BERHAD
|
https://cbip.com.my/annual-report/
|
## STATEMENTS OF FINANCIAL POSITION
### AT 31 DECEMBER 2023
| Item | Note | 2023 Group (RM'000) | 2022 Group (RM'000) | 2023 Company (RM'000) | 2022 Company (RM'000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| ASSETS | | | | | |
| NON-CURRENT ASSETS | | | | | |
| Property, plant and equipment | 4 | 421,354 | 471,474 | 759 | 953 |
| Right-of-use assets | 5 | 105,603 | 101,611 | - | - |
| Investments in subsidiaries | 6 | - | - | 89,217 | 87,567 |
| Investments in associates | 7 | 86,120 | 87,225 | 49,430 | 49,430 |
| Investment in joint venture | 8 | 26,527 | 25,832 | 20,187 | 20,187 |
| Investments in club memberships, at cost | - | 350 | 350 | - | - |
| Other investments | 9 | 5,767 | 54,741 | - | - |
| Deferred tax assets | 10 | 6,263 | 2,908 | - | - |
| **-** | **-** | **651,984** | **744,141** | **159,593** | **158,137** |
| CURRENT ASSETS | | | | | |
| Inventories | 11 | 97,304 | 112,562 | - | - |
| Biological assets | 12 | 17,110 | 13,770 | - | - |
| Receivables | 13 | 241,764 | 165,286 | 431,162 | 406,782 |
| Contract costs | 14 | 2,380 | 3,410 | - | - |
| Contract assets | 15 | 100,961 | 92,345 | - | - |
| Prepayments | 16 | 19,681 | 1,294 | - | - |
| Current tax assets | - | 9,081 | 2,911 | 13 | - |
| Highly liquid investments | 17 | 45,837 | 9,345 | - | - |
| Cash and cash equivalents | 17 | 53,904 | 59,991 | 2,161 | 930 |
| **-** | **-** | **588,022** | **460,914** | **433,336** | **407,712** |
| **TOTAL ASSETS** | **-** | **1,240,006** | **1,205,055** | **592,929** | **565,849** |
The annexed notes form an integral part of these financial statements.
| |
CTOS DIGITAL BERHAD
|
https://ctosdigital.com/investor-relations/
|
## NOTES TO THE FINANCIAL STATEMENTS
### 31 DECEMBER 2023
### 23 BORROWINGS (CONTINUED)
#### (a) Term loan (continued)
#### (ii) Term loan facility RM104.2 million
The Company entered into a RM110.0 million supplemental master facilities agreement on 23 August 2022. The Company has drawn down RM92.7 million and RM11.5 million of the term loan in September 2022 and October 2022 respectively to fund the acquisition of RAM and incurred transaction costs of RM1.2 million. The balance undrawn facility amount of RM5.8 million has been cancelled on 1 November 2022. The term loan is repayable on a quarterly basis commencing on 2 December 2022 with final maturity on 31 August 2027.
This term loan bears interest at a variable rate of 4.72% (2022: 4.03%) as at reporting date, based on a rate of 1.0% above Cost of Funds.
All proceeds arising from the mandatory prepayment events shall be utilised to repay the total outstanding loan balance.
#### (b) Revolving credit
The Company entered into a revolving credit facility on 22 February 2022 that provides for borrowings of up to a maximum aggregate principal amount of RM50.0 million with a variable rate of 5.24% (2022: 3.74%) as at the reporting date, based on a rate of 1.5% above Cost of Funds and is repayable on demand.
A total of RM28.0 million was drawn down from the revolving credit facility on 9 October 2023.
**Reconciliation of borrowings from financing activities:**
| Item | 2023 Group and Company (RM’000) | 2022 Group and Company (RM’000) |
| :----------------------------------- | -------------------------------: | -------------------------------: |
| At 1 January | 149,461 | - |
| Drawdown during the financial year | 28,000 | 224,210 |
| Repayment | (28,459) | (73,628) |
| Transaction costs | (7) | (2,528) |
| Interest on borrowings | 6,625 | 4,178 |
| Interest paid | (6,077) | (2,771) |
| **At 31 December** | **149,543** | **149,461** |
| |
DANCOMECH HOLDINGS BERHAD
|
https://www.dancomech.com.my/
|
## STATEMENTS OF CASH FLOWS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
| Item | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :--- | ---: | ---: | ---: | ---: |
| Cash flows from operating activities | | | | |
| Profit before tax | 29,869,540 | 26,913,275 | 80,604 | 8,907,022 |
| Adjustments for: | | | | |
| Amortisation of intangible assets | 47,287 | - | - | - |
| (Reversal of)/Allowance for expected credit losses on trade receivables | (848,030) | 1,832,936 | - | - |
| Bad debts written off | - | 8,691 | - | - |
| Depreciation on property, plant and equipment | 4,181,079 | 3,885,625 | - | - |
| Depreciation on investment property | 22,186 | 22,186 | - | - |
| Interest expenses | 859,452 | 519,802 | - | - |
| Gain on early termination of lease contracts | (12,713) | (40,569) | - | - |
| Gain on disposal of property, plant and equipment | (10,000) | (52,000) | - | - |
| Goodwill written off | 129,924 | - | - | - |
| Impairment of contract assets | 1,757,148 | 1,533,094 | - | - |
| Share of result of an associate | 23,156 | 4,844 | - | - |
| Unrealised loss/(gain) on foreign exchange | 324,327 | (115,032) | - | - |
| Provision for slow-moving inventories | 508,522 | - | - | - |
| Property, plant and equipment written off | 4 | 872 | - | - |
| Dividend income from subsidiaries | - | - | - | (8,965,000) |
| Dividend income from quoted investment | (21,980) | (5,685) | - | - |
| Fair value gain on financial assets through profit or loss | (110,317) | (78,929) | - | - |
| Interest income | (2,084,271) | (953,663) | (181,794) | (260,051) |
| **Operating profit/(loss) before working capital changes** | **34,635,314** | **33,475,447** | **(101,190)** | **(318,029)** |
| Changes in working capital: | | | | |
| Inventories | (13,542,453) | (5,566,580) | - | - |
| Receivables | 2,627,931 | (10,576,781) | (275,000) | - |
| Payables | (4,433,263) | (2,495,404) | (48,622) | 17,865 |
| Contract assets | (15,389) | 2,669,728 | - | - |
| Contract liabilities | 4,041,767 | 5,196,868 | - | - |
| Associate | (885,111) | (283,868) | - | - |
| **Total Changes in working capital** | **(12,206,518)** | **(11,056,037)** | **(323,622)** | **17,865** |
| **Cash generated from/(used in) operations** | **22,428,796** | **22,419,410** | **(424,812)** | **(300,164)** |
| Tax paid | (7,814,769) | (5,833,368) | (73,430) | (25,105) |
| Tax refund | 171,143 | 112,230 | 21,751 | - |
| **Net cash from/(used in) operating activities** | **14,785,170** | **16,698,272** | **(476,491)** | **(325,269)** |
| |
DPI HOLDINGS BERHAD
|
https://www.dpiaerosol.com/html/financial.html
|
## Notes to the Financial Statements
### For the financial year ended 31 May 2024
### 38. FINANCIAL INSTRUMENTS (CONT'D)
#### 38.1 FINANCIAL RISK MANAGEMENT POLICIES (CONT'D)
#### (c) Liquidity Risk (Cont’d)
**Maturity Analysis**
The following table sets out the maturity profile of the financial liabilities at the end of the reporting period based on contractual undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on the rates at the end of the reporting period):-
| Item | Effective Interest Rate % | Carrying Amount (RM) | Contractual Undiscounted Cash Flows (RM) | Within 1 Year (RM) | 1 - 5 Years (RM) |
| :--- | :----------------------- | :-------------------- | :-------------------------------------- | :------------------ | :---------------- |
| **The Group** | | | | | |
| **2024** | | | | | |
| Non-derivative Financial Liabilities | | | | | |
| Trade payables | - | 7,014,221 | 7,014,221 | 7,014,221 | - |
| Other payables and accruals | - | 875,167 | 875,167 | 875,167 | - |
| Amount owing to a related party | - | 150,000 | 150,000 | 150,000 | - |
| **-** | **-** | **8,039,388** | **8,039,388** | **8,039,388** | **-** |
| Other Financial Liability | | | | | |
| Lease liabilities | 3.50 - 5.40 | 164,164 | 171,450 | 119,500 | 51,950 |
| **-** | **-** | **8,203,552** | **8,210,838** | **8,158,888** | **51,950** |
| **2023** | | | | | |
| Non-derivative Financial Liabilities | | | | | |
| Trade payables | - | 5,740,282 | 5,740,282 | 5,740,282 | - |
| Other payables and accruals | - | 1,075,374 | 1,075,374 | 1,075,374 | - |
| **-** | **-** | **6,815,656** | **6,815,656** | **6,815,656** | **-** |
| Other Financial Liability | | | | | |
| Lease liabilities | 3.50 - 5.51 | 387,046 | 403,350 | 266,450 | 136,900 |
| **-** | **-** | **7,202,702** | **7,219,006** | **7,082,106** | **136,900** |
| |
ECONFRAME BERHAD
|
https://econframe.com/investor-relations/
|
## NOTES TO THE FINANCIAL STATEMENTS (CONT’D)
### 11. CONTRACT ASSETS/(CONTRACT LIABILITIES) (CONT’D)
(a) The contract assets represent the Group’s right to consideration for work performed for fabrication and installation contracts but yet to be billed. Contract assets are transferred to receivables when the Group issues progress billings to customers. Typically, the amount will be billed within 30 days and payments are expected within 30 to 90 days.
(b) The contract liabilities represent progress billings and deposits received for fabrication and installation contracts for which performance obligations have not been satisfied. The contract liabilities are expected to be recognised as revenue over a period of 30 days.
(c) Significant changes in contract balances
| Item | 2024 Group (RM) | 2023 Group (RM) |
| :--- | ---: | ---: |
| Net contract assets | | |
| At 1 September | - | 24,518 |
| Acquisition of a subsidiary (Note 8(a)) | 2,559,554 | - |
| Revenue recognised during the financial year | 32,043,363 | 12,999 |
| Progress billings issued during the financial year | (31,850,465) | (37,517) |
| At 31 August | 2,752,452 | - |
### 12. CASH AND SHORT-TERM DEPOSITS
| Item | 2024 Group (RM) | 2023 Group (RM) | 2024 Company (RM) | 2023 Company (RM) |
| :--- | ---: | ---: | ---: | ---: |
| Cash and bank balances | 16,121,991 | 13,731,067 | 5,532,541 | 7,816,577 |
| Short-term deposits | 23,584,282 | 17,935,840 | 15,004,583 | 14,504,481 |
| **Total** | **39,706,273** | **31,666,907** | **20,537,124** | **22,321,058** |
For the purpose of the statements of cash flows, cash and cash equivalents comprise of the following:
| Item | 2024 Group (RM) | 2023 Group (RM) | 2024 Company (RM) | 2023 Company (RM) |
| :--- | ---: | ---: | ---: | ---: |
| Short-term deposits | 23,584,282 | 17,935,840 | 15,004,583 | 14,504,481 |
| Less: Pledged deposits | (3,325,766) | (3,183,458) | - | - |
| **Total** | **20,258,516** | **14,752,382** | **15,004,583** | **14,504,481** |
| Cash and bank balances | 16,121,991 | 13,731,067 | 5,532,541 | 7,816,577 |
| Less: Bank overdrafts (Note 15) | (1,769,220) | - | - | - |
| **Total** | **34,611,287** | **28,483,449** | **20,537,124** | **22,321,058** |
Short-term deposits placed with licensed banks of the Group have been pledged to the licensed banks to secure credit facilities granted to the Group as disclosed in Note 15 to the financial statements.
| |
EDARAN BERHAD
|
https://www.edaran.com/annual-report/
|
## STATEMENTS OF CHANGES IN EQUITY
### FOR THE FINANCIAL YEAR ENDED 30 JUNE 2023
| Item | Note | Share capital (RM) | Treasury shares (RM) | Revaluation reserve (RM) | Foreign currency translation reserve (RM) | Accumulated losses (RM) | Total (RM) | Non-controlling interests (RM) | Total equity (RM) |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| Group | | | | | | | | | |
| At 1 July 2022 | - | 68,022,580 | (1,049,536) | 12,986,310 | (5,532) | (50,762,508) | 29,191,314 | (998,272) | 28,193,042 |
| Profit for the financial year | - | - | - | - | - | 2,025,131 | 2,025,131 | (2,812) | 2,022,319 |
| Exchange differences on translation of foreign operations | - | - | - | - | 1,228 | - | 1,228 | 409 | 1,637 |
| **Total comprehensive income for the financial year** | - | - | - | - | **1,228** | **2,025,131** | **2,026,359** | **(2,403)** | **2,023,956** |
| Transfer from revaluation reserve to retained earnings | 15(a) | - | - | (229,788) | - | 229,788 | - | - | - |
| Transactions with owners: | | | | | | | | | |
| Dividends to owners of the Company | 27 | - | - | - | - | (1,013,341) | (1,013,341) | - | (1,013,341) |
| At 30 June 2023 | - | 68,022,580 | (1,049,536) | 12,756,522 | (4,304) | (49,520,930) | 30,204,332 | (1,000,675) | 29,203,657 |
| |
EG INDUSTRIES BERHAD
|
https://eg.com.my/annualreports/
|
## NOTES TO THE FINANCIAL STATEMENTS (CONT'D)
### 29. Reconciliation of liabilities arising from financing activities
| Item | At 1 July 2022 (RM’000) | Financing cash flows (i) (RM’000) | Foreign exchange adjustments (RM’000) | New lease /loan (RM’000) | RCPS- Liability component (Note 15) (RM’000) | Other changes (RM’000) | At 30 June 2023 (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| **2023** | | | | | | | |
| **Group** | | | | | | | |
| Term loans (Note 18) | 46,139 | (7,189) | 4,866 | 24,642 | - | - | 68,458 |
| Lease liabilities (Note 17) | 8,890 | (4,726) | - | 10,152 | - | - | 14,316 |
| Other bank borrowings (Note 18) | 230,594 | 130,000 | 7,082 | - | - | - | 367,676 |
| **Total** | **285,623** | **118,085** | **11,948** | **34,794** | **-** | **-** | **450,450** |
| Item | At 1 July 2021 (RM’000) | Financing cash flows (i) (RM’000) | Foreign exchange adjustments (RM’000) | New lease /loan (RM’000) | RCPS- Liability component (Note 15) (RM’000) | Other changes (RM’000) | At 30 June 2022 (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| **2022** | | | | | | | |
| **Group** | | | | | | | |
| Term loans (Note 18) | 41,177 | 2,990 | 1,972 | - | - | - | 46,139 |
| Lease liabilities (Note 17) | 10,680 | (3,285) | - | 1,495 | - | - | 8,890 |
| Other bank borrowings (Note 18) | 168,267 | 65,904 | (3,577) | - | - | - | 230,594 |
| RCPS- Liability component (Note 15) | 202 | - | - | - | (216) | 14 | - |
| **Total** | **220,326** | **65,609** | **(1,605)** | **1,495** | **(216)** | **14** | **285,623** |
(i) The cash flows from loan and borrowings make up the net amount of proceeds from or repayments of borrowings in the statements of cash flows.
| |
EITA RESOURCES BERHAD
|
https://eita.irplc.com/
|
## STATEMENTS OF CASH FLOWS
### For the Year Ended 30 September 2023
### cont’d
### (iv) Reconciliation of movements of liabilities to cash flows arising from financing activities
| Item | At 1 October 2021 (RM’000) | Net changes from financing cash flows (RM’000) | Acquisition of new lease (RM’000) | Termination of lease contract (RM’000) | At 1 October 2022 (RM’000) | Net changes from financing cash flows (RM’000) | Acquisition of new lease (RM’000) | Modification/Termination of lease contract (RM’000) | At 30 September 2023 (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Group | | | | | | | | | |
| Term loans | 16,380 | (1,723) | - | - | 14,657 | (2,130) | - | - | 12,527 |
| Bill payables | 21,015 | 7,733 | - | - | 28,748 | 24,376 | - | - | 53,124 |
| Hire purchase liabilities | 892 | (249) | 852 | - | 1,495 | (860) | 289 | - | 924 |
| Lease liabilities | 4,797 | (2,173) | 1,573 | (343) | 3,854 | (2,330) | 3,181 | (195) | 4,510 |
| **Total liabilities from financing activities** | **43,084** | **3,588** | **2,425** | **(343)** | **48,754** | **19,056** | **3,470** | **(195)** | **71,085** |
| Company | | | | | | | | | |
| Bill payables | 7,250 | 5,350 | - | - | 12,600 | 3,700 | - | - | 16,300 |
| Hire purchase liabilities | 49 | (285) | 790 | - | 554 | (530) | - | - | 24 |
| Lease liabilities | 3,272 | (1,040) | - | - | 2,232 | (1,071) | 2,129 | (55) | 3,235 |
| **Total liabilities from financing activities** | **10,571** | **4,025** | **790** | **-** | **15,386** | **2,099** | **2,129** | **(55)** | **19,559** |
The notes on pages 129 to 203 are an integral part of these financial statements.
| |
EKSONS CORPORATION BERHAD
|
https://www.eksons.com.my/annual-reports/
|
## STATEMENTS OF FINANCIAL POSITION
### STATEMENTS OF FINANCIAL POSITION AS AT 31 MARCH 2024
| Item | Note | 2024 The Group (RM) | 2023 The Group (RM) | 2024 The Company (RM) | 2023 The Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| ASSETS | | | | | |
| NON-CURRENT ASSETS | | | | | |
| Property, plant and equipment | 14 | 20,394,791 | 22,703,156 | 2,580,939 | 2,650,531 |
| Land held for property development | 15 | 17,296,968 | 17,296,968 | - | - |
| Investment properties | 16 | 11,964,586 | 12,343,985 | - | - |
| Investments in subsidiaries | 17 | - | - | 117,385,327 | 123,072,736 |
| Goodwill | 19 | - | - | - | - |
| Trade and other receivables | 20 | 824,492 | 970,944 | - | - |
| **-** | **-** | **50,480,837** | **53,315,053** | **119,966,266** | **125,723,267** |
| CURRENT ASSETS | | | | | |
| Inventories | 21 | 73,956,109 | 96,921,216 | - | - |
| Trade and other receivables | 20 | 9,038,978 | 16,323,021 | 4,620,290 | 24,497,015 |
| Other current assets | 22 | 245,225 | 198,470 | 31,161 | 28,925 |
| Current tax assets | - | 857,835 | 1,384,359 | 35,904 | - |
| Investment securities | 23 | 260,404,313 | 191,834,558 | 252,683,522 | 191,787,177 |
| Fixed deposits with licensed banks | 24 | 13,063,554 | 10,824,439 | 2,056,968 | 1,107,009 |
| Cash and bank balances | 24 | 10,276,275 | 37,585,770 | 98,502 | 61,615 |
| **-** | **-** | **367,842,289** | **355,071,833** | **259,526,347** | **217,481,741** |
| **TOTAL ASSETS** | **-** | **418,323,126** | **408,386,886** | **379,492,613** | **343,205,008** |
The annexed notes form an integral part of these financial statements.
| |
EVD BERHAD
|
https://evd-berhad.com/?page_id=653
|
## STATEMENTS OF CASH FLOWS
### FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2024
### (CONTINUED)
| Item | Note | 1.1.2023 to 30.6.2024 The Group (RM) | 1.1.2022 to 31.12.2022 The Group (RM) | 1.1.2023 to 30.6.2024 The Company (RM) | 1.1.2022 to 31.12.2022 The Company (RM) |
| :--- | ---: | ---: | ---: | ---: | ---: |
| CASH FLOWS (FOR)/FROM OPERATING ACTIVITIES (CONT’D) ||||||
| Decrease in contract cost assets | | - | 229,001 | - | - |
| (Increase)/Decrease in contract assets | | (23,840,694) | 1,064,519 | - | - |
| Decrease/(Increase) in trade and other receivables | | 19,053,324 | (7,582,361) | (19,910) | - |
| (Decrease)/Increase in trade and other payables | | (1,424,353) | 543,614 | 107,146 | 25,578 |
| Decrease in contract liabilities | | (16,014,857) | (15,775,591) | - | - |
| Net (increase)/decrease in amount owing by subsidiaries | | - | - | (8,248,000) | 19,000,000 |
| Net increase in amount owing by related parties | | 6,066,797 | - | - | - |
| **CASH (FOR)/FROM OPERATIONS** | | **(28,605,329)** | **(9,508,854)** | **(9,851,495)** | **18,374,245** |
| Income tax paid | | (2,691,240) | (1,616,281) | - | - |
| Income tax refunded | | 245,428 | - | - | - |
| **NET CASH (FOR)/FROM OPERATING ACTIVITIES** | | **(31,051,141)** | **(11,125,135)** | **(9,851,495)** | **18,374,245** |
| CASH FLOWS FROM/(FOR) INVESTING ACTIVITIES ||||||
| Acquisition of a subsidiary, net of cash and cash equivalents acquired | 35(c) | - | 41,759,063 | - | (12,000,001) |
| Additions in collateral account | | (25,289) | (11,769) | - | - |
| Interest received | | 740,712 | 294,536 | 48,670 | 76,385 |
| Purchase of property, plant and equipment | 36(a) | (315,020) | (1,377,968) | - | - |
| Sale proceeds from disposal of property, plant and equipment | | 27,400 | - | - | - |
| Balance carried forward | | 427,803 | 40,663,862 | 48,670 | (11,923,616) |
The annexed notes form an integral part of these financial statements.
| |
EVERSAFE RUBBER BERHAD
|
http://www.eversafe.com.my/
|
## STATEMENT OF CHANGES IN EQUITY
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
| Item | Note | Share capital (RM) | Retained earnings (RM) | Total equity (RM) |
| :--- | :--- | ---: | ---: | ---: |
| Company | | | | |
| Balance as at 1 January 2022 | - | 65,428,449 | 1,018,017 | 66,446,466 |
| Profit for the financial year | - | - | 1,286,148 | 1,286,148 |
| Other comprehensive income, net of tax | - | - | - | - |
| **Total comprehensive income** | - | - | **1,286,148** | **1,286,148** |
| Transaction with owners: | | | | |
| Dividend paid | 34 | - | (1,924,750) | (1,924,750) |
| **Total transaction with owners** | - | - | **(1,924,750)** | **(1,924,750)** |
| Balance as at 31 December 2022 | - | 65,428,449 | 379,415 | 65,807,864 |
| Balance as at 1 January 2023 | - | 65,428,449 | 379,415 | 65,807,864 |
| Profit for the financial year | - | - | 693,006 | 693,006 |
| Other comprehensive income, net of tax | - | - | - | - |
| **Total comprehensive income** | - | - | **693,006** | **693,006** |
| Balance as at 31 December 2023 | - | 65,428,449 | 1,072,421 | 66,500,870 |
The accompanying notes form an integral part of the financial statements.
| |
FAJARBARU BUILDER GROUP BHD
|
https://fajarbaru.com.my/investor-relations/overview/
|
## NOTES TO THE FINANCIAL STATEMENTS (CONT’D)
### FOR THE FINANCIAL YEAR ENDED 30 JUNE 2024
### 24. WARRANT RESERVE (CONT’D)
**Warrants 2021/2026 (“Warrants C”) (Cont’d)**
(ii) The warrants are issued in registered form and constituted by a Deed Poll dated 8 September 2021.
(iii) The exercise price is RM0.43 payable in full in respect of each new share of the Company issued upon the exercise of the warrant. Each warrant carries the entitlement to subscribe for one (1) new ordinary share of the Company.
The movement of the Company’s warrants are as follows:-
| Item | 2024/2023 The Group/The Company Number of Warrants | 2024/2023 The Group/The Company (RM’000) |
| :--- | ---: | ---: |
| At 30 June/1 July 2023/2022 | 370,806,692 | 9,535 |
### 25. OTHER RESERVE
Included in the other reserve is the reserve arising from discount on acquisition of non-controlling interests by the Group and waiver of debts due to non-controlling interests.
### 26. FAIR VALUE RESERVE
Fair value reserve represents the cumulative fair value changes (net of tax, where applicable) of investments designated at fair value through other comprehensive income.
### 27. FOREIGN EXCHANGE TRANSLATION RESERVE
The foreign exchange translation reserve arose from the translation of the financial statements of foreign subsidiary and the Group’s share of associates’ foreign currency translation differences whose functional currencies are different from the Group’s presentation currency.
| |
FARLIM GROUP (MALAYSIA) BHD
|
https://farlim.com.my/annual-report/
|
## NOTES TO THE FINANCIAL STATEMENTS (CONT’D)
### 28. SUBSIDIARIES (CONTINUED)
The Group’s equity interest in each of the subsidiaries, country of incorporation and their respective principal activities are as follows (Continued):
| Name of the Company | Place of Business/Country of Incorporation | 2022 Effective Equity Interest (%) | 2021 Effective Equity Interest (%) | Principal Activities |
| :------------------- | :----------------------------------------- | ----------------------------------: | ----------------------------------: | :------------------- |
| Indirect Subsidiaries | | | | |
| Kertih-Paka Country & Golf Resorts Sdn. Bhd.* | Malaysia | 100 | 100 | Not commenced business operation |
| Angkatan Wawasan Sdn. Bhd.* | Malaysia | 100 | 100 | Investment holding |
| Farlim Trading (Shandong) Co. Ltd.*# | People's Republic Of China | - | 100 | Trading in building materials |
| LJ Harta Sdn. Bhd.** | Malaysia | 100 | 100 | Property development |
| Kaplands Sdn. Bhd.** | Malaysia | 100 | 100 | Property development |
| Saga Realty & Development Sdn. Bhd.^ | Malaysia | 100 | 100 | Property development |
\\* Held indirectly through Bandar Subang Sdn. Bhd..
\\*\\* Held indirectly through Kanchil Jaya Sdn. Bhd..
\\*\\*\\* The subsidiary has been struck off during the financial year. As such, the management accounts had been used for the purpose of consolidation.
^ Held indirectly through Angkatan Wawasan Sdn. Bhd..
\\# Audited by auditors other than Baker Tilly Monteiro Heng PLT. and the subsidiary has been disposed off during the financial year.
| |
GDB HOLDINGS BERHAD
|
https://www.gdbhb.com.my/investor-relations/financial-information-reports/
|
## NOTES TO THE FINANCIAL STATEMENTS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 (CONT’D)
### 12. AMOUNT OWING BY SUBSIDIARIES
| Item | 2022 The Company (RM) | 2021 The Company (RM) |
| :--- | ---: | ---: |
| Non-trade balances: | | |
| - interest-free | 174,344 | 108,835 |
| - bear interest at 4% (2021 - 4%) per annum | 2,100,000 | 700,000 |
| Dividend receivable | - | 6,509,000 |
| **Total** | **2,274,344** | **7,317,835** |
The amount owing is unsecured and receivable on demand. The amount owing is to be settled in cash.
### 13. SHORT-TERM INVESTMENTS
| Item | 2022 The Group (RM) | 2021 The Group (RM) | 2022 The Company (RM) | 2021 The Company (RM) |
| :--- | ---: | ---: | ---: | ---: |
| Money market fund, at fair value | 20,844,206 | 68,904,061 | 20,844,206 | 26,826,041 |
### 14. FIXED DEPOSITS WITH LICENSED BANKS
| Item | 2022 The Group (RM) | 2021 The Group (RM) | 2022 The Company (RM) | 2021 The Company (RM) |
| :--- | ---: | ---: | ---: | ---: |
| Fixed deposits with licensed banks | 17,223,130 | 9,858,908 | 4,622,854 | - |
(a) The fixed deposits with licensed banks of the Group and the Company at the end of the reporting period bore effective interest rates ranging from 1.65% to 2.85% (2021 - 1.40% to 1.85%) and 2.35% (2021 - Nil) per annum respectively. The fixed deposits have maturity periods ranging from 30 to 365 (2021 - 365) days and 180 days for the Group and the Company respectively.
(b) The fixed deposits with licensed banks of the Group and the Company at the end of the reporting period had been pledged as security for banking facilities granted to the Group.
| |
GENTING MALAYSIA BERHAD
|
https://www.gentingmalaysia.com/investor_relations/
|
## NOTES TO THE FINANCIAL STATEMENTS
### 31 December 2023 (cont’d)
### 15. PROPERTY, PLANT AND EQUIPMENT (cont’d)
| Item | Freehold land | Buildings & improvements | Plant, equipment & vehicles | Aircrafts, sea vessels & improvements | Construction in progress | Total |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: |
| Group |||||||
| Net Book Value: |||||||
| At 1 January 2023 | 389.3 | 9,184.8 | 4,449.3 | 593.3 | 764.1 | 15,380.8 |
| Additions (Note (i)) | - | 53.7 | 184.6 | 22.5 | 376.3 | 637.1 |
| Disposals | - | - | - | (428.4) | (0.4) | (428.8) |
| Written off | - | (4.0) | (2.7) | - | (11.0) | (17.7) |
| Depreciation charge for the financial year | - | (329.2) | (662.5) | (20.0) | - | (1,011.7) |
| Impairment losses (Note (ii)) | (1.7) | (1.0) | - | - | - | (2.7) |
| Transfer to investment properties (Note 17) | - | - | - | - | (17.7) | (17.7) |
| Transfer to assets held for sale (Note 31) | - | (296.1) | - | - | (8.0) | (304.1) |
| Reclassifications | - | 135.7 | 140.1 | 0.1 | (275.9) | - |
| Exchange differences | 12.2 | 207.7 | 19.4 | 21.1 | 1.9 | 262.3 |
| **At 31 December 2023** | **399.8** | **8,951.6** | **4,128.2** | **188.6** | **829.3** | **14,497.5** |
| At 31 December 2023: |||||||
| Cost | 489.4 | 13,348.5 | 11,199.9 | 281.5 | 855.6 | 26,174.9 |
| Accumulated depreciation | - | (3,500.9) | (6,989.1) | (61.4) | - | (10,551.4) |
| Accumulated impairment losses | (89.6) | (896.0) | (82.6) | (31.5) | (26.3) | (1,126.0) |
| **Net book value** | **399.8** | **8,951.6** | **4,128.2** | **188.6** | **829.3** | **14,497.5** |
| Net Book Value: |||||||
| At 1 January 2022 | 420.5 | 8,244.4 | 2,655.9 | 632.7 | 4,054.4 | 16,007.9 |
| Additions (Note (i)) | - | 13.8 | 185.1 | 0.1 | 426.0 | 625.0 |
| Disposals | - | (0.4) | (3.7) | - | (0.2) | (4.3) |
| Written off | - | (0.3) | (1.7) | - | (0.5) | (2.5) |
| Depreciation charge for the financial year | - | (324.3) | (637.8) | (62.1) | - | (1,024.2) |
| Impairment losses (Note (ii)) | (46.3) | (296.3) | (2.7) | - | (1.4) | (346.7) |
| Transfer to investment properties (Note 17) | - | - | - | - | (11.6) | (11.6) |
| Reclassifications | - | 1,456.2 | 2,246.4 | - | (3,702.6) | - |
| Exchange differences | 15.1 | 91.7 | 7.8 | 22.6 | - | 137.2 |
| **At 31 December 2022** | **389.3** | **9,184.8** | **4,449.3** | **593.3** | **764.1** | **15,380.8** |
| At 31 December 2022: |||||||
| Cost | 473.3 | 13,138.7 | 10,822.2 | 837.0 | 790.2 | 26,061.4 |
| Accumulated depreciation | - | (3,103.9) | (6,296.4) | (212.2) | - | (9,612.5) |
| Accumulated impairment losses | (84.0) | (850.0) | (76.5) | (31.5) | (26.1) | (1,068.1) |
| **Net book value** | **389.3** | **9,184.8** | **4,449.3** | **593.3** | **764.1** | **15,380.8** |
| |
GLOBALTEC FORMATION BERHAD
|
https://www.globaltec.com.my/index.php/investor-relations/
|
## STATEMENTS OF CASH FLOWS (CONT’D)
### FOR THE YEAR ENDED 30 JUNE 2023
| Item | Note | 2023 Group (RM’000) | 2022 Group (RM’000) | 2023 Company (RM’000) | 2022 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Cash flows from financing activities | | | | | |
| Dividends paid to shareholders | - | (4,844) | (8,073) | (4,844) | (8,073) |
| Dividends paid to non-controlling interests in subsidiaries | - | (450) | - | - | - |
| Conversion of warrants | - | - | 24 | - | 24 |
| Net repayment of borrowings | - | (3,576) | (4,952) | - | - |
| Receipt of government grant | - | 1,596 | - | - | - |
| Repayment of lease liabilities | - | (1,787) | (1,684) | (327) | (261) |
| Interest paid | - | (770) | (776) | (72) | (30) |
| **Net cash used in financing activities** | - | **(9,831)** | **(15,461)** | **(5,243)** | **(8,340)** |
| **Net (decrease)/increase in cash and cash equivalents** | - | **(28,110)** | **5,967** | **(4,556)** | **(1,789)** |
| Effect of exchange rate fluctuations on cash and cash equivalents | - | 3,723 | 2,802 | - | - |
| Cash and cash equivalents at beginning of the year | - | 81,742 | 72,973 | 6,480 | 8,269 |
| **Cash and cash equivalents at end of the year** | 17 | **57,355** | **81,742** | **1,924** | **6,480** |
### Purchase of right-of-use assets
During the financial year, the Group purchased right-of-use assets with an aggregate cost of RM5,574,000 (2022: RM1,595,000), of which RM5,249,000 (2022: RM1,536,000) was acquired through entering into lease contracts.
During the financial year, the Company purchased right-of-use assets with an aggregate cost of RM707,000 (2022: RM Nil), of which RM641,000 (2022: RM Nil) was acquired through entering into lease contracts.
### Cash outflows for leases as a lessee
| Item | Note | 2023 Group (RM’000) | 2022 Group (RM’000) | 2023 Company (RM’000) | 2022 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Included in net cash from operating activities: | | | | | |
| Payment relating to short-term leases | 26 | 169 | 229 | 6 | 6 |
| Payment relating to leases of low-value assets | 26 | 10 | 13 | 5 | 5 |
| Included in net cash from financing activities: | | | | | |
| Interest paid in relation to lease liabilities | 25 | 163 | 90 | 30 | 30 |
| Payment of lease liabilities | - | 1,787 | 1,684 | 327 | 261 |
| **Total cash outflows for leases** | - | **2,129** | **2,016** | **368** | **302** |
| |
GUH HOLDINGS BERHAD
|
http://www.guh.com.my:8069/page/investor-relations
|
## STATEMENT OF COMPREHENSIVE INCOME
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
| Item | 2023 (RM’000) | 2022 (RM’000) |
| :--- | ---: | ---: |
| Profit/(Loss) for the financial year | 2,210 | (1,992) |
| Other comprehensive income: | | |
| Item that will not be reclassified to profit or loss: | | |
| - Remeasurement of defined benefit liability | 766 | 0 |
| **Total other comprehensive income for the financial year** | **766** | **0** |
| Comprehensive income for the financial year | 2,976 | (1,992) |
The annexed notes form an integral part of these financial statements.
| |
HARBOUR-LINK GROUP BERHAD
|
https://www.harbour.com.my/investor-relations/
|
## STATEMENTS OF FINANCIAL POSITION
### As at 30 June 2023
### cont'd
| Item | Note | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| EQUITY AND LIABILITIES (CONT’D) | | | | | |
| Non-current liabilities | | | | | |
| Deferred tax liabilities | 18 | 16,513,008 | 17,485,998 | 70,399 | 69,948 |
| Loans and borrowings | 27 | 29,774,311 | 38,849,872 | - | - |
| **-** | **-** | **46,287,319** | **56,335,870** | **70,399** | **69,948** |
| **TOTAL LIABILITIES** | **-** | **226,529,903** | **247,132,273** | **3,823,284** | **11,294,471** |
| Net assets | - | 861,746,190 | 714,868,713 | 263,129,636 | 249,230,700 |
| Equity attributable to the owners of the Company | | | | | |
| Share capital | 25 | 200,200,008 | 200,200,008 | 200,200,008 | 200,200,008 |
| Treasury shares | 25 | (886,951) | (886,951) | (886,951) | (886,951) |
| Retained earnings | - | 539,308,309 | 413,148,230 | 63,816,579 | 49,917,643 |
| Foreign currency translation reserve | 26 | 4,483,593 | 3,644,728 | - | - |
| **-** | **-** | **743,104,959** | **616,106,015** | **263,129,636** | **249,230,700** |
| Non-controlling interests | - | 118,641,231 | 98,762,698 | - | - |
| **TOTAL EQUITY** | **-** | **861,746,190** | **714,868,713** | **263,129,636** | **249,230,700** |
| **TOTAL EQUITY AND LIABILITIES** | **-** | **1,088,276,093** | **962,000,986** | **266,952,920** | **260,525,171** |
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
| |
HARRISONS HOLDINGS (MALAYSIA) BERHAD
|
https://www.harrisons.com.my/investor-media/
|
## STATEMENT OF COMPREHENSIVE INCOME
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022
| Item | Note | 2022 Group (RM’000) | 2021 Group (RM’000) | 2022 Company (RM’000) | 2021 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Revenue | 6 | 2,174,115 | 1,931,481 | 42,896 | 16,974 |
| Cost of sales | - | (1,919,964) | (1,714,700) | - | - |
| Gross profit | - | 254,151 | 216,781 | 42,896 | 16,974 |
| Other operating income | - | 3,826 | 7,306 | (558) | 140 |
| Selling and distribution costs | - | (19,505) | (22,349) | - | - |
| Administrative expenses | - | (142,981) | (138,246) | (2,411) | (2,137) |
| Finance costs | 7 | (5,614) | (4,859) | (3) | (2) |
| Profit before taxation | 8 | 89,877 | 58,633 | 39,924 | 14,975 |
| Taxation | 10 | (21,896) | (14,157) | (430) | (211) |
| Profit for the financial year | - | 67,981 | 44,476 | 39,494 | 14,764 |
| Other comprehensive income: | | | | | |
| Items that will not be reclassified to profit or loss | | | | | |
| Change in fair value of financial assets at FVOCI | - | 338 | 369 | 327 | 308 |
| | - | 338 | 369 | 327 | 308 |
| Item that may be reclassified to profit or loss | | | | | |
| Currency translation differences | - | 1,231 | 288 | - | - |
| **Total comprehensive income for the financial year** | - | **69,550** | **45,133** | **39,821** | **15,072** |
| Profit attributable to: | | | | | |
| - Owners of the Company | - | 66,741 | 41,738 | 39,494 | 14,764 |
| - Non-controlling interests | - | 1,240 | 2,738 | - | - |
| | - | **67,981** | **44,476** | **39,494** | **14,764** |
| Total comprehensive income attributable to: | | | | | |
| - Owners of the Company | - | 67,968 | 42,252 | 39,821 | 15,072 |
| - Non-controlling interests | - | 1,582 | 2,881 | - | - |
| | - | **69,550** | **45,133** | **39,821** | **15,072** |
| Earnings per share (sen) | | | | | |
| - Basic and diluted | 11 | 97.47 | 60.95 | 57.68 | 21.56 |
| |
HHRG BERHAD
|
https://hhrg.com.my/investor-relations/
|
## Statements Of Financial Position (cont'd)
### AS AT 31 MARCH 2024
| Item | Note | 2024 Group (RM) | 2023 Group (RM) (Restated) | 2024 Company (RM) | 2023 Company (RM) (Restated) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| EQUITY AND LIABILITIES | | | | | |
| Share capital | 16 | 153,775,657 | 140,078,436 | 153,775,657 | 140,078,436 |
| Other reserves | 17 | (406,660) | 3,224,628 | 4,778,340 | 8,409,628 |
| Retained profits | 18 | 29,664,894 | 22,577,906 | 44,415,439 | 25,819,908 |
| | | 183,033,891 | 165,880,970 | 202,969,436 | 174,307,972 |
| Non-controlling interests | | 22,306,689 | 23,389,999 | - | - |
| **Total equity** | | **205,340,580** | **189,270,969** | **202,969,436** | **174,307,972** |
| Non-current liabilities | | | | | |
| Lease liabilities | 5 | 298,676 | 2,195,050 | - | - |
| Borrowings | 19 | 21,215,698 | 28,977,408 | 228,198 | 345,414 |
| Deferred tax liabilities | 10 | 1,862,508 | 1,551,984 | 5,000 | 5,000 |
| | | 23,376,882 | 32,724,442 | 233,198 | 350,414 |
| Current liabilities | | | | | |
| Trade, other payables and provision | 20 | 23,973,924 | 21,978,153 | 7,390,189 | 915,302 |
| Contract liabilities | 21 | 1,594,196 | 894,065 | - | - |
| Borrowings | 19 | 11,084,912 | 3,346,919 | 117,216 | 114,025 |
| Lease liabilities | 5 | 2,015,702 | 2,719,147 | - | - |
| Derivative financial liabilities | 12 | - | 106,311 | - | - |
| Current tax liabilities | | 510 | 278,633 | - | - |
| | | 38,669,244 | 29,323,228 | 7,507,405 | 1,029,327 |
| **Total liabilities** | | **62,046,126** | **62,047,670** | **7,740,603** | **1,379,741** |
| **TOTAL EQUITY AND LIABILITIES** | | **267,386,706** | **251,318,639** | **210,710,039** | **175,687,713** |
The accompanying notes form an integral part of these financial statements.
| |
HIAP TECK VENTURE BERHAD
|
https://htgrp.com.my/investor-relations/
|
## NOTES TO THE FINANCIAL STATEMENTS (Cont’d)
### 7. Interest in equity accounted investments (cont’d)
#### 7.1 Investment in joint venture (cont’d)
#### 7.1.1 Reversal of impairment loss
During the year ended 31 July 2024, the Company recognised a reversal of impairment loss on its investment in ESSB. The reversal amounted to RM208,876,273 and was recognised in profit or loss.
The reversal was primarily due to an improvement in the financial performance of ESSB. ESSB reported a significant increase in revenue and profitability, which positively impacted its recoverable amount.
The reversal of the impairment loss resulted in an increase in the carrying amount of the investment in ESSB to RM771,075,002 as of 31 July 2024.
The recoverable amount of the investment in ESSB was determined based on its value in use, calculated using a discounted cash flow model. The key assumptions used in the model included a discount rate of 10% and terminal growth rate of 2% for future cash flows. The recoverable amount will be same as the carrying amount if discount rate increased by 11%; or terminal value reduced to 0%.
#### 7.1.2 Material accounting policy information
Investment in joint venture is measured in the Company’s statement of financial position at cost less any impairment losses.
The following tables summarise the financial information of ESSB, as adjusted for any differences in accounting policies. The tables also reconcile the summarised financial information to the carrying amount of the Group’s interest in ESSB, which is accounted for using the equity method.
| Item | 2024 RM’000 | 2023 RM’000 |
| :--- | ---: | ---: |
| Summarised financial information | | |
| As at 31 July | | |
| Non-current assets | 6,871,851 | 4,776,844 |
| Current assets | 1,313,967 | 758,147 |
| Cash and cash equivalents | 201,368 | 60,705 |
| Non-current liabilities | (2,699,024) | (1,482,022) |
| Current liabilities | (2,831,589) | (1,875,843) |
| Non-current financial liabilities (excluding trade and other payables and provisions) | (2,699,024) | (1,482,022) |
| Current financial liabilities (excluding trade and other payables and provisions) | (723,318) | (1,115,595) |
| Year ended 31 July | | |
| Profit and total comprehensive income for the year | 283,092 | 163,059 |
| Included in the total comprehensive income are: | | |
| Revenue | 5,082,730 | 2,240,683 |
| Depreciation and amortisation | 63,584 | 39,816 |
| Interest income | 6,647 | 814 |
| Interest expense | (87,587) | (19,870) |
| Reconciliation of net assets to carrying amount as at 31 July | | |
| Group’s share of net assets | 724,871 | 594,352 |
| Carrying amount in the statement of financial position | 724,871 | 594,352 |
| Group’s share of results for year ended 31 July | | |
| Group’s share of profit and total comprehensive income for the year | 77,284 | 44,515 |
| |
HONG LEONG BANK BERHAD
|
https://www.hlb.com.my/en/personal-banking/about-us/investor-relations/annual-and-quarterly-financial-reports.html
|
## Statements of Cash Flows
### for the financial year ended 30 June 2023
An analysis of changes in liabilities arising from financing activities is as follows: (continued)
| Item | Recourse obligation on loans/financing sold to Cagamas (RM’000) | Tier 2 subordinated bonds (RM’000) | Multi-currency Additional Tier 1 capital securities (RM’000) | Lease liabilities (RM’000) | Total (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: |
| **The Bank** | | | | | |
| **2023** | | | | | |
| Balance at the beginning of the financial year | 502,798 | 1,502,206 | 1,715,695 | 325,365 | 4,046,064 |
| Proceeds from issuance | 1,300,000 | 500,000 | 400,000 | - | 2,200,000 |
| Repayment and redemption | (300,020) | (500,000) | (400,000) | (66,236) | (1,266,256) |
| Interest paid | (17,395) | (66,533) | (78,927) | (13,251) | (176,106) |
| Accrued interest | 29,263 | 66,958 | 81,255 | 13,251 | 190,727 |
| Amortisation | - | (881) | (347) | - | (1,228) |
| Other non-cash | - | - | 1,833 | 10,584 | 12,417 |
| Balance at the end of the financial year | 1,514,646 | 1,501,750 | 1,719,509 | 269,713 | 5,005,618 |
| **2022** | | | | | |
| Balance at the beginning of the financial year | 300,572 | 1,502,340 | 806,390 | 341,591 | 2,950,893 |
| Proceeds from issuance | 200,000 | - | 900,000 | - | 1,100,000 |
| Repayment and redemption | - | - | - | (65,272) | (65,272) |
| Interest paid | (13,224) | (66,734) | (39,512) | (14,785) | (134,255) |
| Accrued interest | 15,450 | 66,600 | 46,481 | 14,785 | 143,316 |
| Amortisation | - | - | (946) | - | (946) |
| Other non-cash | - | - | 3,282 | 49,046 | 52,328 |
| Balance at the end of the financial year | 502,798 | 1,502,206 | 1,715,695 | 325,365 | 4,046,064 |
| |
HONG LEONG BANK BERHAD
|
https://www.hlb.com.my/en/personal-banking/about-us/investor-relations/annual-and-quarterly-financial-reports.html
|
## Notes to the Financial Statements
### for the financial year ended 30 June 2024
### 49 FAIR VALUE OF FINANCIAL INSTRUMENTS (CONTINUED)
#### (a) Determination of fair value and fair value hierarchy (continued)
**Sensitivity analysis for Level 3 (continued)**
| Item | Type of unobservable input | Sensitivity of significant unobservable input | Effect of reasonably possible alternative assumptions to: Statements of income Favourable/(Unfavourable) changes (RM’000) |
| :--- | :--- | :--- | :--- |
| The Group and the Bank | | | |
| **2023** | | | |
| Financial assets | | | |
| Derivative financial instruments | | | |
| - Equity derivatives | Equity volatility | +10% | (22) |
| | | -10% | 19 |
| | Equity / FX | +10% | (1) |
| | Correlation | -10% | (181) |
| | **Total** | **-** | **(185)** |
| Financial liabilities | | | |
| Derivative financial instruments | | | |
| - Equity derivatives | Equity volatility | +10% | 22 |
| | | -10% | (19) |
| | Equity / FX | +10% | 1 |
| | Correlation | -10% | 181 |
| | **Total** | **-** | **185** |
\\* No or insignificant impact to the Group. All equity link derivatives with unobservable inputs are hedged back-to-back with external parties.
| |
HONG LEONG CAPITAL BERHAD
|
https://www.hlcap.com.my/investor-relations
|
## Notes to the Financial Statements
### for the financial year ended 30 June 2024
### 31 WRITE-BACK OF ALLOWANCE FOR IMPAIRMENT LOSSES ON FINANCIAL INVESTMENTS AND OTHER FINANCIAL ASSETS
| Item | 30.06.2024 The Group (RM’000) | 30.06.2023 The Group (RM’000) |
| :--- | ---: | ---: |
| Expected credit losses (made)/written-back on: | | |
| (a) Financial investments: | | |
| - Financial investments at FVOCI | (107) | (9) |
| (b) Other financial assets: | | |
| (i) Clients’ and brokers’ balances: | | |
| - Expected credit losses | 34 | 132 |
| - Impaired clients’ and brokers’ balances recovered | 56 | 33 |
| (ii) Other assets | 43 | 34 |
| | **133** | **199** |
| | **26** | **190** |
### 32 DIRECTORS’ REMUNERATION
| Item | The Group Director fees (RM’000) | The Group Salaries, bonuses, allowances and defined contribution retirement plan (RM’000) | The Group Total (RM’000) | The Company Director fees (RM’000) | The Company Salaries, bonuses, allowances and defined contribution retirement plan (RM’000) | The Company Total (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: |
| 30.06.2024 | | | | | | |
| Non-Executive Directors: | | | | | | |
| Tan Kong Khoon | - | - | - | - | - | - |
| Tai Siew Moi | 125 | 18 | 143 | 125 | 18 | 143 |
| Leong Ket Ti | 125 | 17 | 142 | 125 | 17 | 142 |
| Peter Ho Kok Wai | 135 | 18 | 153 | 135 | 18 | 153 |
| Lee Jim Leng | - | 4,188 | 4,188 | - | - | - |
| **Total** | **385** | **4,241** | **4,626** | **385** | **53** | **438** |
| Directors of subsidiaries | 829 | 2,511 | 3,340 | | | |
| **Total Directors’ remuneration** | **1,214** | **6,752** | **7,966** | **385** | **53** | **438** |
The movements and details of the Directors of the Company in office and interests in shares and share options are reported in the Directors’ report.
| |
INFOLINE TEC GROUP BERHAD
|
https://www.infolinetec.com/investors-relations
|
## NOTES TO THE FINANCIAL STATEMENTS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022
### 35. FINANCIAL INSTRUMENTS (CONT’D)
#### 35.3 CLASSIFICATION OF FINANCIAL INSTRUMENTS
| Item | 2022 The Group (RM’000) | 2021 The Group (RM’000) | 2022 The Company (RM’000) | 2021 The Company (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| Financial Assets | | | | |
| Fair Value Through Profit or Loss | | | | |
| Short-term investments (Note 14) | 13,000 | - | 13,000 | - |
| Amortised Cost | | | | |
| Trade receivables (Note 11) | 16,603 | 9,519 | - | - |
| Other receivables (Note 12) | 111 | 37 | 73 | # |
| Amounts owing by a subsidiary (Note 13) | - | - | 18,633 | - |
| Deposit with a licensed banks (Note 15) | - | 959 | - | - |
| Cash and bank balances | 24,884 | 11,432 | 13 | # |
| **Total** | **41,598** | **21,947** | **18,719** | **#** |
| Financial Liabilities | | | | |
| Amortised Cost | | | | |
| Trade payables (Note 21) | 10,700 | 6,561 | - | - |
| Other payables and accruals (Note 22) | 1,611 | 1,456 | 58 | 6 |
| Amount owing to a related party (Note 23) | - | - | - | 32 |
| Lease liabilities (Note 20) | 316 | 239 | - | - |
| **Total** | **12,627** | **8,256** | **58** | **38** |
Note:
\\# - Amount less than RM1,000
| |
INFOMINA BERHAD
|
https://infomina.co/investor-relations/
|
## STATEMENTS OF FINANCIAL POSITION
### AS AT 31 MAY 2024
| Item | Note | 2024 Group (RM) | 2023 Group (RM) | 2024 Company (RM) | 2023 Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| ASSETS | | | | | |
| Non-current assets | | | | | |
| Property, plant and equipment | 5 | 5,868,761 | 4,945,521 | 5,868,761 | 4,945,521 |
| Intangible assets | 6 | 1,369,404 | - | 1,369,404 | - |
| Investment in subsidiaries | 7 | - | - | 10,136,228 | 9,894,846 |
| Deferred tax assets | 8 | 3,596,759 | 3,394,189 | - | 425,228 |
| Other receivables | 9 | 1,372,676 | 906,037 | - | - |
| **Total non-current assets** | | **12,207,600** | **9,245,747** | **17,374,393** | **15,265,595** |
| Current assets | | | | | |
| Current tax assets | - | 1,066,496 | 1,016,997 | 1,066,496 | 1,016,997 |
| Trade and other receivables | 9 | 171,975,497 | 167,524,528 | 65,921,244 | 50,425,510 |
| Contract assets | 10 | 7,300,448 | 5,290,752 | 2,654,187 | - |
| Cash and short-term deposits | 11 | 70,038,031 | 79,750,512 | 36,379,870 | 34,875,219 |
| **Total current assets** | | **250,380,472** | **253,582,789** | **106,021,797** | **86,317,726** |
| **TOTAL ASSETS** | | **262,588,072** | **262,828,536** | **123,396,190** | **101,583,321** |
| EQUITY AND LIABILITIES | | | | | |
| Equity attributable to owners of the Company | | | | | |
| Share capital/Invested equity | 12 | 42,047,796 | 42,047,796 | 42,047,796 | 42,047,796 |
| Irredeemable preference shares | 13 | 64,895 | 64,895 | - | - |
| Retained earnings | - | 107,800,205 | 74,753,415 | 22,479,735 | 15,012,524 |
| Reorganisation reserve | 14 | (5,699,584) | (5,699,584) | - | - |
| Other reserves | 15 | (1,268,638) | 1,880,337 | - | - |
| - | - | 142,944,674 | 113,046,859 | 64,527,531 | 57,060,320 |
| Non-controlling interests | - | 20,971 | 20,792 | - | - |
| **TOTAL EQUITY** | | **142,965,645** | **113,067,651** | **64,527,531** | **57,060,320** |
| Non-current liabilities | | | | | |
| Loans and borrowings | 16 | 2,777,633 | 2,555,368 | 2,777,633 | 2,555,368 |
| Deferred tax liabilities | 8 | 4,184,805 | 2,235,220 | 2,049,533 | - |
| **Total non-current liabilities** | | **6,962,438** | **4,790,588** | **4,827,166** | **2,555,368** |
| Current liabilities | | | | | |
| Loans and borrowings | 16 | 3,310,513 | 783,240 | 3,310,513 | 783,240 |
| Current tax liabilities | - | 1,105,774 | 1,229,549 | - | - |
| Trade and other payables | 17 | 38,533,466 | 78,312,837 | 43,975,340 | 26,556,060 |
| Contract liabilities | 10 | 69,710,236 | 64,644,671 | 6,755,640 | 14,628,333 |
| **Total current liabilities** | | **112,659,989** | **144,970,297** | **54,041,493** | **41,967,633** |
| **TOTAL LIABILITIES** | | **119,622,427** | **149,760,885** | **58,868,659** | **44,523,001** |
| **TOTAL EQUITY AND LIABILITIES** | | **262,588,072** | **262,828,536** | **123,396,190** | **101,583,321** |
The accompanying notes form an integral part of these financial statements.
| |
IQZAN HOLDING BERHAD
|
https://iqzan.com/investor-relations/
|
## Notes to the Financial Statements
### For the financial year ended 31 March 2023 (Continued)
### 9. Investment in subsidiary companies (continued)
#### (a) Material partly-owned subsidiary company
#### (ii) Summarised statement of profit or loss and other comprehensive income
| Item | 2023 Asiawood Lumbers Sdn. Bhd. (RM’000) | 2022 Asiawood Lumbers Sdn. Bhd. (RM’000) | 2023 Ire-Tex (Johor) Sdn. Bhd. (RM’000) | 2022 Ire-Tex (Johor) Sdn. Bhd. (RM’000) | 2023 RV Woods Sdn. Bhd. (RM’000) | 2022 RV Woods Sdn. Bhd. (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | 8,141 | 4,147 | - | - | 7,358 | 2,694 |
| Profit/(Loss) for the financial year | 1,973 | 419 | (10) | (14) | 1,611 | (139) |
| **Total comprehensive income/(loss) for the financial year** | **1,973** | **419** | **(10)** | **(14)** | **1,611** | **(137)** |
#### (iii) Summarised statement of cash flows
| Item | 2023 Asiawood Lumbers Sdn. Bhd. (RM’000) | 2022 Asiawood Lumbers Sdn. Bhd. (RM’000) | 2023 Ire-Tex (Johor) Sdn. Bhd. (RM’000) | 2022 Ire-Tex (Johor) Sdn. Bhd. (RM’000) | 2023 RV Woods Sdn. Bhd. (RM’000) | 2022 RV Woods Sdn. Bhd. (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: |
| Net cash generated from /(used in) operating activities | 895 | 3,333 | (8) | (23) | (233) | (899) |
| Net cash (used in)/ generated from investing activities | (254) | 1 | - | - | (4) | (1,739) |
| Net cash (used in)/ generated rom financing activities | (344) | (3,755) | 8 | 23 | (25) | 2,205 |
| **Net increase/(decrease) in cash and cash equivalents** | **297** | **(421)** | **-** | **-** | **(262)** | **(433)** |
| |
JADE MARVEL GROUP BERHAD
|
https://xinsynergy.com.my/investor-relations/
|
## Notes To The Financial Statements (Cont'd)
### For The Financial Year Ended 31 March 2023
### 12. Property, plant and equipment (continued)
| Item | Freehold land (RM) | Buildings (RM) | Leasehold improvement (RM) | Plant, machinery and equipment (RM) | Office equipment, furniture and fittings (RM) | Motor vehicles, tractors, road rollers and pavers (RM) | Electrical installation (RM) | Signboards (RM) | Roadmarking equipment (RM) | Renovation (RM) | Total (RM) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Group | | | | | | | | | | | |
| 2023 | | | | | | | | | | | |
| Accumulated depreciation | | | | | | | | | | | |
| At 1 April 2022 | - | 62,115 | 30,147 | 1,072,380 | 443,593 | 318,059 | 174,501 | 6 | 44,546 | 1,867 | 2,147,214 |
| Charge for the financial year | - | - | 74,465 | 283,295 | 127,477 | 22,368 | - | 324 | - | 3,703 | 511,632 |
| Disposal | - | (62,115) | (37,047) | (1,333,430) | (260,946) | (333,312) | (174,501) | - | (44,546) | - | (2,245,897) |
| Written off | - | - | - | - | (2,124) | - | - | - | - | - | (2,124) |
| Disposal of subsidiaries | - | - | (60,060) | (22,245) | (286,747) | (2,167) | - | (330) | - | (902) | (372,451) |
| **At 31 March** | **-** | **-** | **7,505** | **-** | **21,253** | **4,948** | **-** | **-** | **-** | **4,668** | **38,374** |
| **Carrying amount** | **100,000,000** | **-** | **106,550** | **-** | **479,497** | **60,501** | **-** | **-** | **-** | **23,332** | **100,669,880** |
| |
KAMDAR GROUP (M) BERHAD
|
https://kamdar.com.my/pages/about-us-1
|
### 7. Goodwill on consolidation
| Item | 2023 Group (RM) | 2022 Group (RM) |
| :--- | ---: | ---: |
| Cost | | |
| Brought forward/Carried forward | 373,506 | 373,506 |
**Impairment test for goodwill**
Goodwill has been allocated to the Group’s CGU, being Kesar Sdn. Bhd., which is in the textiles business. No impairment loss was recognised for the goodwill on consolidation as the net assets of the subsidiary was in excess of its carrying values.
### 8. Inventories
| Item | 2023 Group (RM) | 2022 Group (RM) |
| :--- | ---: | ---: |
| Trading goods | 81,723,417 | 84,788,337 |
| Item | 2023 Group (RM) | 2022 Group (RM) |
| :--- | ---: | ---: |
| Recognised in profit or loss: | | |
| Inventories recognised as cost of sales | 33,937,247 | 37,308,219 |
| Inventories written down | 5,834,495 | - |
| Reversal of inventories written down | - | (219,886) |
The inventories written down is made when the related inventories were obsolete.
The reversal of inventories written down was made during the financial year when the related inventories were sold above their carrying amounts.
| |
KANGER INTERNATIONAL BERHAD
|
http://kangerinternational.co/investor_relations.html
|
## Statements Of Financial Position
### (cont'd)
| Item | Note | 30.09.2024 Group (RM) | 30.09.2023 Group (RM) Restated | 30.09.2024 Company (RM) | 30.09.2023 Company (RM) Restated |
| :--- | :--- | ---: | ---: | ---: | ---: |
| EQUITY AND LIABILITIES | | | | | |
| EQUITY | | | | | |
| Share capital | 18 | 434,838,764 | 427,561,384 | 434,838,764 | 427,561,384 |
| Reserves | 19 | (222,720,029) | (139,555,027) | (244,606,682) | (214,490,815) |
| **Total equity attributable to owners of the Company** | | **212,118,735** | **288,006,357** | **190,232,082** | **213,070,569** |
| Non-controlling interest | 10 | - | 5,106,214 | - | - |
| **TOTAL EQUITY** | | **212,118,735** | **293,112,571** | **190,232,082** | **213,070,569** |
| NON-CURRENT LIABILITIES | | | | | |
| Lease liabilities | 7 | - | 696,065 | - | - |
| Hire purchases | 20 | - | 494,440 | - | 83,293 |
| | | - | 1,190,505 | - | 83,293 |
| CURRENT LIABILITIES | | | | | |
| Trade payables | 21 | 12,174,644 | 6,779,137 | - | - |
| Other payables | 22 | 3,418,577 | 13,145,878 | 1,886,014 | 5,058,409 |
| Amount owing to a director | 23 | - | 264,792 | - | 251,151 |
| Amount owing to subsidiary companies | 24 | - | - | 65,093,646 | 77,087 |
| Lease liabilities | 7 | - | 721,145 | - | - |
| Hire purchases | 20 | - | 329,789 | - | 72,904 |
| Provision for taxation | | 580,731 | 403,509 | 57,900 | - |
| | | 16,173,952 | 21,644,250 | 67,037,560 | 5,459,551 |
| **TOTAL LIABILITIES** | | **16,173,952** | **22,834,755** | **67,037,560** | **5,542,844** |
| **TOTAL EQUITY AND LIABILITIES** | | **228,292,687** | **315,947,326** | **257,269,642** | **218,613,413** |
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
| |
KAREX BERHAD
|
https://www.karex.com.my/investor-relations/overview-ir/
|
## Statements of Cash Flows
### For the year ended 30 June 2024
| Item | Note | 2024 Group (RM’000) | 2023 Group (RM’000) | 2024 Company (RM’000) | 2023 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Cash flows from operating activities | | | | | |
| Profit before tax | - | 30,996 | 15,131 | 4,225 | 5,202 |
| Adjustments for: | - | - | - | - | - |
| Allowance for impairment loss on: | - | - | - | - | - |
| - Property, plant and equipment | - | 5,241 | - | - | - |
| - Trade receivables | - | 686 | 142 | - | - |
| Bad debt written off | - | 226 | 599 | - | - |
| Depreciation and amortisation: | - | - | - | - | - |
| - Property, plant and equipment | - | 22,064 | 21,755 | - | - |
| - Right-of-use assets | - | 3,181 | 4,795 | - | - |
| - Intangible assets | - | 263 | 252 | - | - |
| Fair value loss on derivative instruments | - | 111 | 796 | - | - |
| Finance costs | 17 | 8,829 | 7,428 | 1,444 | - |
| Inventories: | - | - | - | - | - |
| - Allowance for slow-moving | - | 1,979 | 3,355 | - | - |
| - Write-down to net realisable value | - | 531 | 912 | - | - |
| - Written off | - | 1,261 | 985 | - | - |
| Loss on derecognition of right-of-use assets | - | 104 | 4 | - | - |
| Property, plant and equipment written off | - | 419 | 246 | - | - |
| Dividend income | - | - | - | (2,700) | - |
| Finance income | - | (337) | (134) | (5,014) | (4,061) |
| Gain on disposal of property, plant and equipment | - | (127) | (28) | - | - |
| Operating profit/(loss) before changes in working capital | - | 75,427 | 56,238 | (2,045) | 1,141 |
| Change in inventories | - | (1,185) | (10,641) | - | - |
| Change in trade and other receivables | - | 509 | (10,617) | 334 | (853) |
| Change in contract assets | - | - | 542 | - | - |
| Change in trade and other payables | - | (5,184) | (25,862) | 131 | (2) |
| Change in contract liabilities | - | 7,995 | (296) | - | - |
| Cash generated from/(used in) operations | - | 77,562 | 9,364 | (1,580) | 286 |
| Tax paid | - | (6,456) | (2,396) | (316) | (290) |
| **Net cash from/(used in) operating activities** | - | **71,106** | **6,968** | **(1,896)** | **(4)** |
The accompanying notes form an integral part of the financial statements.
| |
KAREX BERHAD
|
https://www.karex.com.my/investor-relations/overview-ir/
|
## Notes to the Financial Statements
### 23. OPERATING SEGMENTS (CONTINUED)
| Item | Sexual wellness (RM’000) | Medical (RM’000) | Others (RM’000) | Total (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| **2023** | | | | |
| Segment profit/(loss) | 23,458 | (2,603) | 1,402 | 22,257 |
| Included in the measure of segment profit/(loss) are: | | | | |
| Revenue from external customers | 484,240 | 37,979 | 9,847 | 532,066 |
| Inventories: | | | | |
| - (Allowance for)/Reversal of allowance for slow moving | (3,428) | 73 | - | (3,355) |
| - Write-down to net realisable value | (912) | - | - | (912) |
| - Written off | (977) | (8) | - | (985) |
| Depreciation and amortisation | (23,765) | (3,026) | (11) | (26,802) |
| Not included in the measure of segment profit/(loss): | | | | |
| Finance income | 96 | - | - | 96 |
| Finance costs | (4,682) | (2,737) | (9) | (7,428) |
| Segment assets | 617,077 | 92,456 | 8,822 | 718,355 |
| Not included in the measure of segment assets are: | | | | |
| Additions to non-current assets other than financial instruments and deferred tax assets | 15,817 | 8,220 | - | 24,037 |
Reconciliations of reportable segment revenues, profit or loss, assets and other material items:
| Item | 2024 Group (RM’000) | 2023 Group (RM’000) |
| :--- | ---: | ---: |
| Profit or loss | | |
| Total profit for reportable segments | 42,339 | 22,257 |
| Finance costs | (7,404) | (7,428) |
| Finance income | 251 | 96 |
| Unallocated items: | | |
| - Corporate expenses | (3,344) | (2,659) |
| - Net foreign exchange gain | 493 | 2,827 |
| - Finance income from deposits with licensed banks and other corporation | 86 | 38 |
| - Finance costs | (1,425) | - |
| Consolidated profit before tax | 30,996 | 15,131 |
| Total assets | | |
| Total assets for reportable segments | 704,144 | 718,355 |
| Other non-reportable segments | 4,696 | 3,370 |
| Consolidated total assets | 708,840 | 721,725 |
| |
KYM HOLDINGS BERHAD
|
https://kym.com.my/financial-information/
|
## STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
### FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2024
| Item | Note | 2024 The Group (RM’000) | 2023 The Group (RM’000) | 2024 The Company (RM’000) | 2023 The Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| REVENUE | 29 | 101,131 | 120,380 | 2,861 | 900 |
| COST OF SALES | 30 | (90,222) | (93,318) | - | - |
| GROSS PROFIT | - | 10,909 | 27,062 | 2,861 | 900 |
| OTHER INCOME | 31 | 17,270 | 2,054 | 16 | 40 |
| - | - | 28,179 | 29,116 | 2,877 | 940 |
| SELLING AND DISTRIBUTION EXPENSES | 32 | (3,022) | (5,115) | - | - |
| ADMINISTRATIVE EXPENSES | 33 | (9,202) | (8,747) | (1,143) | (1,842) |
| OTHER EXPENSES | 34 | (639) | (586) | (185) | (151) |
| FINANCE COSTS | 35 | (2,116) | (1,965) | (52) | (45) |
| NET REVERSAL OF IMPAIRMENT LOSSES/(IMPAIRMENT LOSSES) ON FINANCIAL ASSETS | 36 | 99 | (254) | - | (251) |
| PROFIT/(LOSS) BEFORE TAXATION | - | 13,299 | 12,449 | 1,497 | (1,349) |
| INCOME TAX EXPENSE | 38 | (249) | (3,522) | - | - |
| PROFIT/(LOSS) AFTER TAXATION/TOTAL COMPREHENSIVE INCOME/(EXPENSES) FOR THE FINANCIAL YEAR | - | 13,050 | 8,927 | 1,497 | (1,349) |
| PROFIT/(LOSS) AFTER TAXATION/TOTAL COMPREHENSIVE INCOME/(EXPENSES) ATTRIBUTABLE TO:- | | | | | |
| Owners of the Company | - | 13,050 | 8,927 | 1,497 | (1,349) |
| EARNINGS PER SHARE (SEN) | 39 | | | | |
| Basic | - | 8.57 | 5.91 | - | - |
| Diluted | - | 8.56 | 5.91 | - | - |
The annexed notes form an integral part of these financial statements.
| |
LII HEN INDUSTRIES BHD.
|
https://liihenfurniture.com/investor-relations/
|
## NOTES TO THE FINANCIAL STATEMENTS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 (cont’d)
### 21. DEFERRED TAXATION
| Item | 2023 Group (RM) | 2022 Group (RM) |
| :--- | ---: | ---: |
| Net deferred tax liabilities as at 1 January | 20,055,889 | 20,487,499 |
| Recognised in profit or loss (Note 15(b)) | | |
| - current year | (791,204) | (164,720) |
| - over provision in prior year | (805,388) | (266,890) |
| Recognised in other comprehensive income: | | |
| - revaluation of land and buildings | 6,417,477 | - |
| **Net deferred tax liabilities as at 31 December** | **24,876,774** | **20,055,889** |
| |
LION POSIM BERHAD
|
https://lionind.com.my/lionpsim/Home/AnnualReport
|
### 20. INVESTMENT IN MONEY MARKET FUNDS, FIXED DEPOSITS, CASH AND BANK BALANCES (continued)
#### (b) Fixed deposits, cash and bank balances (continued)
Fixed deposits with licensed banks of the Group and of the Company earn interest at rates ranging from 1.50% to 2.85% and 1.50% to 2.60% (2022: 1.05% to 2.40% and 1.05% to 1.50%) per annum and have maturity periods ranging from 1 to 109 days and 1 to 44 days (2022: 1 to 98 days and 1 to 31 days), respectively.
The currency exposure profile of fixed deposits, cash and bank balances is as follows:
| Currency | 2023 The Group (RM'000) | 2022 The Group (RM'000) | 2023 The Company (RM'000) | 2022 The Company (RM'000) |
| :------- | -----------------------: | -----------------------: | -------------------------: | -------------------------: |
| Ringgit Malaysia | 39,441 | 51,665 | 1,710 | 8,547 |
| Chinese Renminbi | 28,342 | 27,549 | - | - |
| United States Dollar | 1,602 | 1,673 | 15 | 15 |
| Singapore Dollar | - | 94 | - | - |
| **Total** | **69,385** | **80,981** | **1,725** | **8,562** |
Fixed deposits, cash and bank balances denominated in Chinese Renminbi of a subsidiary company in the People’s Republic of China (“PRC”) are subject to the exchange control restrictions of the PRC. The said fixed deposits, cash and bank balances are available for use by the subsidiary company in the PRC and the exchange control restrictions are applicable only if the monies are remitted to countries outside the PRC.
### 21. SHARE CAPITAL
| Item | 2023 The Group and The Company Number of shares ('000) | 2023 The Group and The Company (RM'000) | 2022 The Group and The Company Number of shares ('000) | 2022 The Group and The Company (RM'000) |
| :--- | ----------------------------------------------------------: | ----------------------------------------------------------: | ----------------------------------------------------------: | ----------------------------------------------------------: |
| Issued share capital: | | | | |
| Ordinary shares: | | | | |
| At beginning and end of year | 231,572 | 920,902 | 231,572 | 920,902 |
| |
MAA GROUP BERHAD
|
https://maa.my/annual-reports/
|
## NOTES TO THE FINANCIAL STATEMENTS
### FOR THE FINANCIAL YEAR ENDED 30 JUNE 2023 (CONTINUED)
### 9 INVESTMENTS IN SUBSIDIARIES (continued)
**Non-controlling interests in subsidiaries**
The Group’s subsidiaries that have material non-controlling interests (“NCI”) are as follows:
| Item | 30.6.2023 H360 and its subsidiaries (RM’000) | 30.6.2023 10Star Cinemas Sdn Bhd (RM’000) | 30.6.2023 Other subsidiaries with immaterial NCI (RM’000) | 30.6.2023 Total (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| GROUP | | | | |
| NCI percentage of ownership interest and voting interest | 49% | 40% | - | - |
| Carrying amount of NCI | (29,597) | (3,766) | 1,026 | (32,337) |
| Net (loss)/profit allocated to NCI | (8,226) | (2,361) | 628 | (9,959) |
| Summarised financial information before intra-group elimination | | | | |
| As at 30 June 2023 | | | | |
| Non-current assets | 24,912 | 26,228 | - | - |
| Current assets | 13,964 | 2,410 | - | - |
| Non-current liabilities | (71,765) | (12,096) | - | - |
| Current liabilities | (19,613) | (26,202) | - | - |
| **Net liabilities** | **(52,502)** | **(9,660)** | **-** | **-** |
| NCI | 9,078 | - | - | - |
| Equity attributable to owners of the company | (43,424) | (9,660) | - | - |
| Financial year ended 30 June 2023 | | | | |
| Revenue | 45,169 | 6,509 | - | - |
| Net loss for the financial year attributable to: | | | | |
| - Owners of the company | (11,378) | (5,904) | - | - |
| - NCI | (2,651) | - | - | - |
| Cash flows generated from/(used in): | | | | |
| Operating activities | 1,058 | (1,344) | - | - |
| Investing activities | (1,167) | (4,295) | - | - |
| Financing activities | (1,027) | 5,998 | - | - |
| **Net (decrease)/increase in cash and cash equivalents** | **(1,136)** | **359** | **-** | **-** |
| Dividends paid to NCI | - | - | - | - |
| |
MAH SING GROUP BERHAD
|
https://www.mahsing.com.my/investor-centre/
|
## NOTES TO THE FINANCIAL STATEMENTS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 (CONT’D)
### 40. SEGMENT REPORTING (continued)
#### (b) Geographical information
With the exception of a manufacturing set up for plastics moulded products in Indonesia, the entire Group’s active business operations are located in Malaysia.
**Revenue by geographical market**
The following is an analysis of the Group’s external sales by location of customers, irrespective of the origin of the goods/services:
| Country | 2022 The Group (RM’000) | 2021 The Group (RM’000) |
| :------ | ------------------------: | ------------------------: |
| Malaysia | 2,068,679 | 1,557,023 |
| Indonesia | 138,190 | 107,345 |
| Singapore | 26,203 | 21,311 |
| Thailand | 22,069 | 16,990 |
| Australia | 7,913 | 8,616 |
| Africa | 9,254 | 11,142 |
| Philippines | 8,153 | 6,286 |
| United States | 6,055 | - |
| Turkey | 5,613 | - |
| Vietnam | 5,226 | 4,841 |
| Other countries | 19,873 | 20,423 |
| **Total** | **2,317,228** | **1,753,977** |
**Segment assets and additions to non-current assets by geographical market**
The following are analysis of the carrying amount of segment assets and additions to non-current assets by geographical areas in which the assets are located:
| Country | Carrying amount of segment assets 2022 (RM’000) | Carrying amount of segment assets 2021 (RM’000) | Additions to non-current assets 2022 (RM’000) | Additions to non-current assets 2021 (RM’000) |
| :------ | -----------------------------------------------: | -----------------------------------------------: | --------------------------------------------: | --------------------------------------------: |
| Malaysia | 6,118,227 | 6,775,049 | 262,495 | 409,614 |
| Indonesia | 53,913 | 51,315 | 3,493 | 6 |
| Singapore | 423 | 422 | - | - |
| Australia | 228 | 234 | - | - |
| Hong Kong | 4 | 4 | - | - |
| **Total** | **6,172,795** | **6,827,024** | **265,988** | **409,620** |
#### (c) Major customer
There is no single customer that contributed 10% or more to the Group’s revenue for 2022 and 2021.
| |
MALAYAN BANKING BERHAD
|
https://www.maybank.com/en/investor-relations.page
|
## Statements of Cash Flows
### For the financial year ended 31 December 2022
| Item | 2022 Group (RM’000) | 2021 Group (RM’000) | 2022 Bank (RM’000) | 2021 Bank (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| Cash flows from investing activities | | | | |
| Purchase of investment properties (Note 16) | (609) | (3,312) | – | – |
| Purchase of property, plant and equipment (Note 20) | (305,251) | (197,754) | (50,223) | (24,218) |
| Purchase of intangible assets (Note 22) | (345,500) | (252,751) | (95,153) | (84,886) |
| Net effect arising from: | | | | |
| – transaction with non-controlling interests | (6,144) | (6,475) | – | – |
| – change of structure of an associate | – | – | (1,814) | – |
| Purchase of additional ordinary shares in existing subsidiaries | – | – | (653,040) | (2,392,931) |
| Proceeds from disposal of property, plant and equipment | 7,412 | 3,514 | 1,271 | 128 |
| Proceeds from disposal of investment properties | 137 | – | – | – |
| Proceeds from disposal of deemed controlled structured entities | – | – | – | 125,366 |
| Dividends received from: | | | | |
| – financial investments portfolio (Note 41) | 186,561 | 162,374 | 6,441 | 6,189 |
| – associates (Note 40) | – | – | 499 | 896 |
| – subsidiaries (Note 40) | – | – | 3,498,346 | 3,958,663 |
| **Net cash (used in)/generated from investing activities** | **(463,394)** | **(294,404)** | **2,706,327** | **1,589,207** |
| Cash flows from financing activities | | | | |
| Proceeds from issuance of shares | 1,408,420 | 4,833,336 | 1,408,420 | 4,833,336 |
| Repayment of borrowings, net (Note 30) | (3,930,539) | (2,728,211) | (5,797,913) | (4,895,984) |
| Issuance of subordinated obligations (Note 31) | – | 3,309,000 | – | 3,000,000 |
| Redemption of subordinated obligations (Note 31) | – | (2,163,655) | – | (2,008,500) |
| Repayment of lease liabilities (Note 27(iv)) | (494,739) | (416,733) | (99,629) | (106,930) |
| Redemption of financial liabilities at fair value through profit or loss (Note 25) | – | (1,393,899) | – | (1,393,899) |
| Issuance of financial liabilities at fair value through profit or loss (Note 25) | – | 2,461,480 | – | 2,461,480 |
| Dividends paid (Note 52) | (6,915,145) | (9,186,106) | (6,915,145) | (9,186,106) |
| Dividends paid to non-controlling interests | (92,506) | (90,586) | – | – |
| **Net cash used in financing activities** | **(10,024,509)** | **(5,375,374)** | **(11,404,267)** | **(7,296,603)** |
| **Net (decrease)/increase in cash and cash equivalents** | **(1,580,212)** | **7,408,510** | **7,733,778** | **6,786,644** |
| Cash and cash equivalents at 1 January | 51,882,143 | 43,813,448 | 35,122,120 | 27,902,551 |
| Effects of foreign exchange rate changes | 528,551 | 660,185 | 354,389 | 432,925 |
| **Cash and cash equivalents at 31 December** | **50,830,482** | **51,882,143** | **43,210,287** | **35,122,120** |
| Cash and cash equivalents comprise: | | | | |
| Cash and short-term funds (Note 5) | 37,590,175 | 41,501,456 | 29,596,878 | 25,736,157 |
| Deposits and placements with other financial institutions (Note 6) | 16,103,382 | 16,053,824 | 28,363,641 | 31,488,613 |
| | 53,693,557 | 57,555,280 | 57,960,519 | 57,224,770 |
| Less: | | | | |
| Cash and short-term funds and deposits and placements with financial institutions, with original maturity of more than three months | (2,863,075) | (5,673,137) | (14,750,232) | (22,102,650) |
| **Cash and cash equivalents at 31 December** | **50,830,482** | **51,882,143** | **43,210,287** | **35,122,120**
The accompanying notes form an integral part of the financial statements.
| |
MALAYSIA SMELTING CORPORATION BERHAD
|
https://www.msmelt.com/ir-home.php
|
## Notes to the Financial Statements
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022
### 16. Property, plant and equipment (cont’d)
| Item | Freehold land (RM'000) | Leasehold land (RM'000) | Buildings (RM'000) | Plant, equipment, vehicles and furniture (RM'000) | Mine restoration (RM'000) | Capital work-in-progress (RM'000) | Total (RM'000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Group | | | | | | | |
| Cost or Valuation | | | | | | | |
| At 1 January 2021 | | | | | | | |
| - At cost | - | - | - | 150,697 | 32,911 | 10,191 | 193,799 |
| - At valuation | 306 | 32,500 | 25,827 | - | - | - | 58,633 |
| **-** | **306** | **32,500** | **25,827** | **150,697** | **32,911** | **10,191** | **252,432** |
| Additions | - | - | - | 872 | 52 | 8,112 | 9,036 |
| Reversal | - | - | - | - | (216) | - | (216) |
| Expensed off | - | - | - | (162) | - | - | (162) |
| Written off | - | - | - | (2,065) | - | - | (2,065) |
| Transfer in/(out) | - | 1,039 | 718 | 4,443 | - | (6,200) | - |
| Revaluation (deficit)/surplus | - | (17) | 735 | - | - | - | 718 |
| Reclassified from other non-current assets (Note 22) | - | - | - | 82 | - | - | 82 |
| Elimination of accumulated depreciation on revaluation | - | (422) | (1,073) | - | - | - | (1,495) |
| At 31 December 2021 | 306 | 33,100 | 26,207 | 153,867 | 32,747 | 12,103 | 258,330 |
| Representing: | | | | | | | |
| - At cost | - | - | - | 153,867 | 32,747 | 12,103 | 198,717 |
| - At valuation | 306 | 33,100 | 26,207 | - | - | - | 59,613 |
| At 31 December 2021 | 306 | 33,100 | 26,207 | 153,867 | 32,747 | 12,103 | 258,330 |
| Accumulated depreciation | | | | | | | |
| At 1 January 2021 | - | - | - | 99,906 | 14,614 | - | 114,520 |
| Depreciation charge for the year (Note 8) | - | 422 | 1,073 | 6,321 | 1,302 | - | 9,118 |
| Written off | - | - | - | (2,053) | - | - | (2,053) |
| Elimination of accumulated depreciation on revaluation | - | (422) | (1,073) | - | - | - | (1,495) |
| At 31 December 2021 | - | - | - | 104,174 | 15,916 | - | 120,090 |
| Net carrying amount | | | | | | | |
| Representing: | | | | | | | |
| - At cost | - | - | - | 49,693 | 16,831 | 12,103 | 78,627 |
| - At valuation | 306 | 33,100 | 26,207 | - | - | - | 59,613 |
| At 31 December 2021 | 306 | 33,100 | 26,207 | 49,693 | 16,831 | 12,103 | 138,240 |
| |
MALAYSIA SMELTING CORPORATION BERHAD
|
https://www.msmelt.com/ir-home.php
|
## STATEMENTS OF COMPREHENSIVE INCOME
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
| Item | 2023 Group (RM'000) | 2022 Group (RM'000) | 2023 Company (RM'000) | 2022 Company (RM'000) |
| :--- | ---: | ---: | ---: | ---: |
| Profit net of tax | 97,216 | 101,444 | 69,931 | 66,763 |
| Other comprehensive income: |||||
| Items that will not be reclassified to profit or loss: |||||
| Revaluation reserves on properties, net | 5,176 | 1,382 | 572 | 826 |
| Net fair value changes in quoted investments at Fair Value through Other Comprehensive Income (“FVOCI”) | 3,358 | 3,120 | 3,358 | 3,120 |
| **-** | **8,534** | **4,502** | **3,930** | **3,946** |
| Items that may be subsequently reclassified to profit or loss: |||||
| Foreign currency translation | (6) | (6) | - | - |
| Share of foreign currency translation of associate and joint venture | 185 | (19) | - | - |
| **-** | **179** | **(25)** | **-** | **-** |
| Other comprehensive income for the year, net of tax | 8,713 | 4,477 | 3,930 | 3,946 |
| **Total comprehensive income for the year** | **105,929** | **105,921** | **73,861** | **70,709** |
| Total comprehensive income attributable to: |||||
| Owners of the Company | 93,750 | 102,760 | 73,861 | 70,709 |
| Non-controlling interests | 12,179 | 3,161 | - | - |
| **Total comprehensive income for the year** | **105,929** | **105,921** | **73,861** | **70,709** |
The accompanying accounting policies and explanatory information form an integral part of the financial statements.
| |
MASTER-PACK GROUP BERHAD
|
https://master.net.my/investor-relations/annual-reports/
|
## NOTES TO THE FINANCIAL STATEMENTS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 (CONT'D)
### 23. Dividends
| Item | 2022 (RM’000) | 2021 (RM’000) |
| :--- | ---: | ---: |
| In respect of the financial year ended 31 December 2021:- | | |
| - First interim single tier dividend of 2 sen per share | 0 | 1,092 |
| - Second interim single tier dividend of 2 sen per share | 0 | 1,093 |
| In respect of the financial year ended 31 December 2022:- | | |
| - First interim single tier dividend of 4 sen per share | 2,185 | 0 |
| - Second interim single tier dividend of 6 sen per share | 3,277 | 0 |
| **Total** | **5,462** | **2,185** |
In March 2023, the Company declared an interim single tier dividend of 6 sen per share in respect of the financial year ending 31 December 2023. The dividend is payable in April 2023.
### 24. Notes to consolidated statement of cash flows
#### Group
**Acquisition of right-of-use assets**
| Item | 2022 (RM’000) | 2021 (RM’000) |
| :--- | ---: | ---: |
| Cost of right-of-use assets acquired | 857 | 1,531 |
| Acquisition by means of leases | (831) | (1,501) |
| **Net cash disbursed** | **26** | **30** |
**Short-term loans and borrowings**
| Item | 2022 (RM’000) | 2021 (RM’000) |
| :--- | ---: | ---: |
| Balance at 1 January | 5,674 | 7,182 |
| Net cash flow changes | (3,883) | (1,501) |
| Other changes | (15) | (7) |
| **Balance at 31 December (Note 14)** | **1,776** | **5,674** |
**Lease liabilities**
| Item | 2022 (RM’000) | 2021 (RM’000) |
| :--- | ---: | ---: |
| Balance at 1 January | 2,974 | 3,343 |
| Acquisition of right-of-use assets | 831 | 1,501 |
| Payments | (1,539) | (1,870) |
| **Balance at 31 December (Note 15)** | **2,266** | **2,974** |
| |
MHC PLANTATIONS BHD
|
https://www.metronic-group.com/investor/ir-home.php
|
## NOTES TO THE FINANCIAL STATEMENTS (CONT’D)
### For The Financial Year Ended 31 December 2023
### 20. Deferred tax assets/(liabilities) (cont’d)
The components of deferred tax assets and liabilities during the financial year recognised in profit and loss prior and after offsetting are as follows:
| Item | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :----------------------------------- | ---------------: | ---------------: | ----------------: | ----------------: |
| Deferred tax assets | | | | |
| Provision | 1,231,617 | 736,410 | - | - |
| Unutilised tax losses | 1,295,622 | 2,507,818 | - | - |
| Unabsorbed agriculture and capital allowances | 17,061,603 | 14,294,467 | 614,644 | 688,248 |
| Unabsorbed investment tax allowances | 14,504,703 | 18,153,716 | - | - |
| **Total Deferred tax assets** | **34,093,545** | **35,692,411** | **614,644** | **688,248** |
| Deferred tax liabilities | | | | |
| Property, plant and equipment | (74,939,094) | (77,884,347) | (1,083,755) | (1,137,529) |
| Biological assets | (812,891) | (727,756) | (50,813) | (58,494) |
| Revaluation of leasehold land and buildings | (644,418) | (623,938) | (15,529) | (15,529) |
| Fair value changes to investment properties | (2,444,720) | (2,444,720) | (64,917) | (64,917) |
| **Total Deferred tax liabilities** | **(78,841,123)** | **(81,680,761)** | **(1,215,014)** | **(1,276,469)** |
| **Total Deferred tax assets and liabilities** | **(44,747,578)** | **(45,988,350)** | **(600,370)** | **(588,221)** |
Presented after appropriate offsetting as follows:
| Item | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :----------------------------------- | ---------------: | ---------------: | ----------------: | ----------------: |
| Deferred tax assets | 4,320,657 | 4,647,706 | - | - |
| Deferred tax liabilities | (49,068,235) | (50,636,056) | (600,370) | (588,221) |
| **Total** | **(44,747,578)** | **(45,988,350)** | **(600,370)** | **(588,221)** |
No deferred tax asset has been recognised for the following items:
| Item | 2023 Group (RM) | 2022 Group (RM) |
| :----------------------------------- | ---------------: | ---------------: |
| Unabsorbed capital allowances | 90,493,113 | 91,387,400 |
| Unutilised tax losses | 24,961,876 | 19,550,430 |
| **Total** | **115,454,989** | **110,937,830** |
| Tax rate | 24% | 24% |
| Deferred tax assets not recognised | 27,709,197 | 26,625,079 |
| |
MKH BERHAD
|
https://www.mhc.com.my/investor-relations/
|
## Notes to the Financial Statements
### for the Financial Year Ended 30 September 2024
### 16. INVESTMENT IN ASSOCIATES (CONT’D)
The following table summarises the information of the Group’s material associate, adjusted for any differences in accounting policies and reconciles the information to the carrying amount of the Group’s interest in the associate.
| Item | The Group RMSB (RM) | The Group PHMMSB (RM) | The Group DHSB (RM) | The Group SMMSB (RM) |
| :--- | ---: | ---: | ---: | ---: |
| **2024** | | | | |
| Non-current assets | 51 | 319,354 | 3,388,696 | - |
| Current assets | 3,572,546 | 84,880,426 | 194,149,924 | 2,562,994 |
| Non-current liabilities | - | - | (147,689,275) | - |
| Current liabilities | (81,192) | (60,340,225) | (34,503,615) | (1,900,150) |
| **Net assets** | **3,491,405** | **24,859,555** | **15,345,730** | **662,844** |
| Results | | | | |
| Revenue | - | 94,731,755 | 40,096,229 | 6,944,718 |
| (Loss)/Profit for the financial year | (265,010) | 4,493,635 | 11,205,713 | 518,318 |
| Total comprehensive (loss)/income for the financial year | (265,010) | 4,493,635 | 11,205,713 | 518,318 |
| **2023** | | | | |
| Non-current assets | 51 | 52,930 | 2,430,022 | - |
| Current assets | 3,792,830 | 134,381,973 | 159,395,219 | 802,713 |
| Non-current liabilities | - | - | (147,496,994) | - |
| Current liabilities | (36,468) | (114,068,982) | (10,188,230) | (658,188) |
| **Net assets** | **3,756,413** | **20,365,921** | **4,140,017** | **144,525** |
| Results | | | | |
| Revenue | - | 154,952,314 | 7,776,060 | 734,822 |
| Profit/(Loss) for the financial year | 39,290 | 8,202,726 | (1,915,824) | 48,719 |
| Total comprehensive income/(loss) for the financial year | 39,290 | 8,202,726 | (1,915,824) | 48,719 |
| |
MQ TECHNOLOGY BERHAD
|
https://www.mqtech.com.my/investor.htm
|
## STATEMENTS OF CHANGES IN EQUITY (Cont’d)
### For the financial year ended 30 September 2023
| Item | Non-distributable Share capital (RM) | Non-distributable Reserve (RM) | Distributable Accumulated losses (RM) | Total (RM) |
| :--- | ---: | ---: | ---: | ---: |
| Company | | | | |
| At 1 October 2021 | 67,678,965 | - | (7,287,400) | 60,391,565 |
| Total comprehensive loss for the financial year | - | - | (1,842,703) | (1,842,703) |
| Transactions with owners: | | | | |
| Shares issued pursuant to exercise of warrants | 104,050 | - | - | 104,050 |
| Shares options granted under SIS | - | 478,821 | - | 478,821 |
| Shares issued pursuant to exercise of SIS | 965,622 | - | - | 965,622 |
| Exercise of SIS | 478,821 | (478,821) | - | - |
| Shares issued pursuant to private placements | 14,481,899 | - | - | 14,481,899 |
| At 30 September 2022 and 1 October 2022 | 83,709,357 | - | (9,130,103) | 74,579,254 |
| Total comprehensive loss for the financial year | - | - | (22,111,715) | (22,111,715) |
| Transactions with owners: | | | | |
| Shares options granted under SIS | - | 6,820,000 | - | 6,820,000 |
| Shares issued pursuant to SIS exercise of SIS | 5,510,088 | - | - | 5,510,088 |
| Exercise of SIS | 5,911,353 | (5,911,353) | - | - |
| At 30 September 2023 | 95,130,798 | 908,647 | (31,241,818) | 64,797,627 |
The accompanying notes form an integral part of these financial statements.
| |
MUHIBBAH ENGINEERING (M) BHD
|
https://www.muhibbah.com/investor-relations/
|
## Notes to the Financial Statements (continued)
### 30. Financial instruments (continued)
#### 30.1 Categories of financial instruments (continued)
The table below provides an analysis of financial instruments as at 31 December 2021 categorised as follows:
| Item | Carrying amount (RM’000) | Amortised cost (RM’000) | Derivatives used for hedging (RM’000) |
| :--- | ---: | ---: | ---: |
| **Group** | | | |
| **2021** | | | |
| Financial assets | | | |
| Receivables and deposits | 420,355 | 420,355 | - |
| Cash and bank balances | 450,815 | 450,815 | - |
| Derivative assets | 37 | - | 37 |
| **Total** | **871,207** | **871,170** | **37** |
| Financial liabilities | | | |
| Loan and borrowings | (525,206) | (525,206) | - |
| Payables and accruals | (397,370) | (397,370) | - |
| Bills payable | (451,753) | (451,753) | - |
| Hire purchase and lease liabilities | (38,364) | (38,364) | - |
| Derivative liabilities | (265) | - | (265) |
| **Total** | **(1,412,958)** | **(1,412,693)** | **(265)** |
| **Company** | | | |
| **2021** | | | |
| Financial assets | | | |
| Receivables and deposits | 1,053,541 | 1,053,541 | - |
| Cash and bank balances | 79,128 | 79,128 | - |
| Derivative assets | 6 | - | 6 |
| **Total** | **1,132,675** | **1,132,669** | **6** |
| Financial liabilities | | | |
| Loan and borrowings | (424,951) | (424,951) | - |
| Payables and accruals | (322,068) | (322,068) | - |
| Bills payable | (432,791) | (432,791) | - |
| **Total** | **(1,179,810)** | **(1,179,810)** | **-** |
### 30.2 Financial risk management objectives and policies
The Group’s financial risk management policy seeks to ensure that adequate financial resources are available for the development of the Group’s businesses whilst managing its credit, liquidity, interest rate and foreign currency risks. The Board reviews and agrees policies for managing each of these risks and they are summarised below.
| |
OCR GROUP BERHAD
|
https://ocrbhd.com/investor-relations/
|
## Statements of Cash Flows
### (Cont’d)
| Item | Note | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Cash flows from investing activities | | | | | |
| Addition in investment in subsidiaries | - | - | - | - | (919,900) |
| Dividend paid to non-controlling interests on shares of a subsidiary | - | (4,000,000) | - | - | - |
| Net cash flows from acquisition of subsidiaries | 9(c) | - | 20,075,697 | - | - |
| Pledged fixed deposits with licenced banks | - | 1,570,836 | (327,215) | (292,114) | (182,238) |
| Proceeds from disposal of: | | | | | |
| - investment properties | - | - | 1,800,000 | - | 1,800,000 |
| - property, plant and equipment | - | - | 428,624 | - | 428,624 |
| - a subsidiary, net of cash disposed | 9(b) | - | - | 1 | - |
| Purchase of: | | | | | |
| - property, plant and equipment | (a) | (1,393,169) | (285,421) | (36,161) | (39,594) |
| - investment properties | (a) | (109,382,223) | (2,874,061) | - | - |
| **Net cash (used in)/from investing activities** | - | **(113,204,556)** | **18,817,624** | **(328,274)** | **1,086,892** |
| Cash flows from financing activities | | | | | |
| Proceeds from issuance of ordinary shares | - | 30,719,930 | 21,813,376 | 30,719,930 | 21,813,376 |
| Drawdown of: | | | | | |
| - bridging loan | (c) | 7,000,000 | - | - | - |
| - term loans | (c) | 37,549,760 | 38,003,525 | - | - |
| - trust receipts | (c) | 12,722,801 | 12,073,502 | - | - |
| Repayment of: | | | | | |
| - bridging loan | (c) | (7,029,561) | (18,058,334) | - | - |
| - hire purchase liabilities | (c) | (1,369,404) | (1,565,211) | - | (356,911) |
| - lease liabilities | (c) | (254,440) | (47,749) | - | - |
| - trust receipts | (c) | (12,392,298) | (12,434,295) | - | - |
| - term loans | (c) | (12,325,103) | (5,569,123) | - | (244,098) |
| **Net cash from financing activities** | - | **54,621,685** | **34,215,691** | **30,719,930** | **21,212,367** |
| **Net increase/(decrease) in cash and cash equivalents** | - | **5,256,565** | **(4,680,300)** | **31,035** | **(272,916)** |
| Cash and cash equivalents at the beginning of the financial year | - | (7,059,194) | (2,378,894) | 101,556 | 374,472 |
| Cash and cash equivalents at the end of the financial year | 15(a) | (1,802,629) | (7,059,194) | 132,591 | 101,556 |
| |
P.I.E. INDUSTRIAL BERHAD
|
https://pieib.com.my/annual-reports/
|
## Statements of Changes in Equity (Cont'd)
### For The Year Ended December 31, 2023
### The Company
| Item | Notes | Share capital (RM) | Non-distributable Merger reserve (RM) | Distributable Retained earnings (RM) | Total (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Balance as of January 1, 2022 | - | 83,202,902 | 16,408,221 | 457,097 | 100,068,220 |
| Profit for the year | - | - | - | 28,174,651 | 28,174,651 |
| Other comprehensive income for the year, net of income tax | - | - | - | - | - |
| **Total comprehensive income for the year** | - | - | - | **28,174,651** | **28,174,651** |
| Dividends paid | 27 | - | - | (26,882,939) | (26,882,939) |
| Balance as of December 31, 2022 | - | 83,202,902 | 16,408,221 | 1,748,809 | 101,359,932 |
| Balance as of January 1, 2023 | - | 83,202,902 | 16,408,221 | 1,748,809 | 101,359,932 |
| Profit for the year | - | - | - | 27,550,859 | 27,550,859 |
| Other comprehensive income for the year, net of income tax | - | - | - | - | - |
| **Total comprehensive income for the year** | - | - | - | **27,550,859** | **27,550,859** |
| Dividends paid | 27 | - | - | (26,882,939) | (26,882,939) |
| Balance as of December 31, 2023 | - | 83,202,902 | 16,408,221 | 2,416,729 | 102,027,852 |
The accompanying notes form an integral part of the financial statements.
| |
PARAMOUNT CORPORATION BERHAD
|
https://www.pcb.my/investor-relations/
|
## CONSOLIDATED STATEMENT OF FINANCIAL POSITION
### As at 31 December 2023
| Item | Note | 2023 (RM'000) | 2022 (RM'000) |
| :--- | :--- | ---: | ---: |
| Non-current assets | | | |
| Property, plant and equipment | 12 | 117,197 | 118,897 |
| Right-of-use assets | 13 | 20,697 | 8,538 |
| Inventories - land held for property development | 14 | 812,235 | 860,690 |
| Investment properties | 16 | 530,156 | 522,176 |
| Investments in associates and a joint venture | 19 | 38,480 | 40,172 |
| Other investments | 20 | 8,331 | 8,730 |
| Other receivables | 22 | 23,966 | 15,076 |
| Deferred tax assets | 31 | 45,627 | 50,895 |
| **Total** | | **1,596,689** | **1,625,174** |
| Current assets | | | |
| Inventories - property development costs | 14 | 219,758 | 232,986 |
| Inventories - completed properties and other inventories | 14 | 60,929 | 58,558 |
| Contract cost assets | 15 | 157,984 | 172,244 |
| Trade receivables | 21 | 82,420 | 111,374 |
| Other receivables | 22 | 34,723 | 35,307 |
| Other current assets | 23 | 9,098 | 9,118 |
| Contract assets | 24 | 596,176 | 534,590 |
| Tax recoverable | | 16,125 | 10,774 |
| Cash and bank balances | 26 | 203,188 | 331,050 |
| **Total** | | **1,380,401** | **1,496,001** |
| Non-current assets held for sale | 17 | - | 3,970 |
| **Total** | | **1,380,401** | **1,499,971** |
| **Total assets** | | **2,977,090** | **3,125,145** |
| Current liabilities | | | |
| Borrowings | 27 | 268,949 | 329,807 |
| Lease liabilities | 28 | 5,437 | 5,210 |
| Trade payables | 29 | 217,231 | 184,775 |
| Other payables | 30 | 241,857 | 181,235 |
| Tax payable | | 1,435 | 7,396 |
| Contract liabilities | 24 | 252 | 206 |
| **Total** | | **735,161** | **708,629** |
| **Net current assets** | | **645,240** | **791,342** |
| |
PDZ HOLDINGS BHD
|
https://www.pdzlines.com/pdz_ir_financial_announcement.aspx
|
## CONSOLIDATED STATEMENT OF CASH FLOWS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
| Item | Note | 2023 (RM'000) | 2022 (RM'000) |
| :--- | :--- | ---: | ---: |
| CASH FLOW FROM OPERATING ACTIVITIES | | | |
| Loss before tax | - | (4,517) | (6,475) |
| Adjustments for: | | | |
| Depreciation of property, plant and equipment | 11 | 263 | 290 |
| Losses on financial assets – net | 17 | - | 5,000 |
| Impairment loss on investment in joint venture | 13 | 72 | - |
| Impairment loss on term deposits | - | 2,919 | - |
| Interest income | 5 | (1,411) | (1,408) |
| Loss on disposal of quoted shares | - | 965 | - |
| Amortisation of intangible assets | - | 863 | 862 |
| Share of results of a joint venture | - | (202) | (141) |
| Unrealised gain on foreign exchange | - | 122 | (132) |
| Operating loss before working capital changes | - | (926) | (2,004) |
| Changes in: | | | |
| Increase in receivables | - | (12,574) | (17,243) |
| Increase in payables | - | 1,022 | 1,699 |
| Cash used in operations | - | (12,478) | (17,548) |
| Interest received | - | 1,411 | 987 |
| Income tax paid | - | - | (7) |
| Income tax refund | - | 164 | - |
| **Net cash used in operating activities** | - | **(10,903)** | **(16,568)** |
| CASH FLOW FROM INVESTING ACTIVITIES | | | |
| Investments in quoted shares | - | (7,929) | - |
| Proceeds from disposal of quoted shares | - | 5,509 | - |
| (Placements)/withdrawals of deposits with maturity of more than three months | - | (13,203) | 14,368 |
| **Net cash (used in)/from investing activities** | - | **(15,623)** | **14,368** |
| CASH FLOW FROM FINANCING ACTIVITES | | | |
| Proceeds from ESOS exercised | - | 365 | 4,152 |
| **Net cash generated from financing activities** | - | **365** | **4,152** |
| **Net (decrease)/increase in cash and cash equivalents** | - | **(26,161)** | **1,952** |
| CASH AND CASH EQUIVALENTS AS AT 1 JANUARY | - | 51,545 | 49,593 |
| CASH AND CASH EQUIVALENTS AS AT 31 DECEMBER | 18 | 25,384 | 51,545 |
The accompanying notes form an integral part of the financial statements.
| |
PESONA METRO HOLDINGS BERHAD
|
https://www.pesona.com.my/financial-report.php
|
## STATEMENTS OF FINANCIAL POSITION
### AS AT 31 DECEMBER 2023
| Item | Note | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| ASSETS | | | | | |
| Non-current assets | | | | | |
| Property, plant and equipment | 4 | 47,027,652 | 52,537,618 | - | - |
| Investment properties | 5 | 10,280,000 | 9,504,138 | - | - |
| Intangible assets | 6 | 42,716,603 | 45,823,266 | - | - |
| Investments in subsidiary companies | 7 | - | - | 207,054,500 | 206,954,600 |
| Concession receivables | 8 | 121,415,691 | 125,368,571 | - | - |
| Trade receivables | 9 | 40,523,702 | 47,147,047 | - | - |
| **Total non-current assets** | | **261,963,648** | **280,380,640** | **207,054,500** | **206,954,600** |
| Current assets | | | | | |
| Contract assets | 10 | 12,685,914 | 15,715,344 | - | - |
| Concession receivables | 8 | 3,919,542 | 3,433,978 | - | - |
| Trade receivables | 9 | 282,553,088 | 177,241,232 | - | - |
| Other receivables | 11 | 32,959,069 | 23,851,031 | 5,000 | 12,274 |
| Amounts due from subsidiary companies | 12 | - | - | 13,966,489 | 14,940,360 |
| Amount due from an associated company | 13 | - | - | - | - |
| Tax recoverable | | 1,213,440 | 5,658,587 | 2,617 | 2,392 |
| Fixed deposits with licensed banks | 14 | 34,237,940 | 39,319,929 | - | - |
| Cash and bank balances | 15 | 24,665,458 | 24,006,506 | 110,266 | 142,565 |
| | | 392,234,451 | 289,226,607 | 14,084,372 | 15,097,591 |
| **Total assets** | | **654,198,099** | **569,607,247** | **221,138,872** | **222,052,191** |
| |
PLB ENGINEERING BERHAD
|
https://plb.com.my/investor-updates/
|
## Notes To The Financial Statements (Cont’d)
### For The Financial Year Ended 31 August 2023
### 8. INVESTMENT IN SUBSIDIARIES (CONT'D)
#### 8.1 Subsidiaries with material NCI (Cont'd)
The summary of financial information before intra-group elimination for the Group’s subsidiaries that have material non-controlling interests is as below:
| Item | PGC (RM) | PLBT GROUP (RM) | PLBES (RM) | Total (RM) |
| :------------------------------------------ | --------: | ---------------: | ----------: | -----------: |
| Financial position as at 31 August 2023 | | | | |
| Non-current assets | 118,256 | 83,859,480 | 1,351 | 83,979,087 |
| Current assets | 5,268,445 | 10,588,645 | 9,593 | 15,866,683 |
| Non-current liabilities | - | (85,965,024) | - | (85,965,024) |
| Current liabilities | (4,521,180) | (97,890,013) | (16,479,285) | (118,890,478) |
| **Net assets/(liabilities)** | **865,521** | **(89,406,912)** | **(16,468,341)** | **(105,009,732)** |
| Summary of financial performance for the financial year ended 31 August 2023 | | | | |
| Revenue | 1,087,450 | 13,528,335 | - | 14,615,785 |
| Loss for the financial year, representing total comprehensive loss for the financial year | (614,825) | (12,539,191) | (43,229) | (13,197,245) |
| Summary of cash flows for the financial year ended 31 August 2023 | | | | |
| Net cash (used in)/generated from: | | | | |
| Operating activities | (2,059,942) | 5,661,442 | (10,948) | 3,590,552 |
| Investing activities | (239,300) | 1,442,618 | 10,609 | 1,213,927 |
| Financing activities | 743,252 | (6,499,096) | - | (5,755,844) |
| **Net change in cash and cash equivalents** | **(1,555,990)** | **604,964** | **(339)** | **(951,365)** |
| |
POWER ROOT BERHAD
|
https://powerroot.com.my/investor-relations/
|
## Statements of Cash Flows
### for the year ended 31 March 2023
| Item | Note | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Cash flows from operating activities | | | | | |
| Profit before tax | - | 70,277,890 | 31,994,412 | 61,190,404 | 61,446,347 |
| Adjustments for: | | | | | |
| Depreciation: | | | | | |
| - Property, plant and equipment | - | 8,381,938 | 6,882,649 | 14,911 | 11,287 |
| - Investment properties | - | 316,924 | 114,859 | - | - |
| Finance costs | - | 894,162 | 288,081 | - | - |
| Gain on disposal of property, plant and equipment | - | (371,246) | (182,708) | - | - |
| Reversal of impairment loss on amounts due from: | | | | | |
| - Trade receivables | - | (846,087) | (3,325) | - | - |
| - Subsidiaries | - | - | - | - | (140,373) |
| - Other receivables | - | - | (224,999) | - | (224,999) |
| Impairment loss/(Reversal of impairment loss) on: | | | | | |
| - Investment in subsidiaries | - | - | - | (32,424,427) | 1,222,063 |
| - Investment in joint venture | - | - | - | - | 15,300 |
| - Property, plant and equipment | - | 141,904 | - | - | - |
| Other investments written off | - | - | 170,000 | - | 170,000 |
| Share-based payment transactions | 20 | 4,023,648 | 476,881 | 65,804 | 287,646 |
| Dividend income from other investments | 8 | (159,753) | (145,448) | (159,753) | (145,448) |
| Finance income | - | (1,069,950) | (807,406) | (521,243) | (483,072) |
| Unrealised gain on foreign exchange | - | (402,147) | (39,795) | (292,461) | (21,558) |
| (Write back)/Write down of obsolete and slow-moving inventories | - | (899,061) | 1,307,605 | - | - |
| Negative goodwill | 27 | - | (9,895) | - | - |
| **Operating profit before changes in working capital** | - | **80,288,222** | **39,820,911** | **27,873,235** | **62,137,193** |
| Change in inventories | - | (35,916,800) | (16,056,683) | - | - |
| Change in trade and other receivables | - | (9,486,263) | (11,344,006) | (15,983,995) | (18,180,606) |
| Change in trade and other payables | - | 12,186,156 | 19,056,058 | 30,373 | 326,552 |
| **Cash generated from operations** | - | **47,071,315** | **31,476,280** | **11,919,613** | **44,283,139** |
| Interest received | - | 1,069,950 | 807,406 | 521,243 | 483,072 |
| Tax paid | - | (11,796,335) | (9,445,676) | (528,017) | (300,000) |
| **Net cash from operating activities** | - | **36,344,930** | **22,838,010** | **11,912,839** | **44,466,211** |
The accompanying notes form an integral part of the financial statements.
| |
PRINCIPAL FTSE ASEAN 40 MALAYSIA ETF
|
https://www.principal.com.my/en/ftse-asean-40-my
|
### 9. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (CONTINUED)
| Name of counter | Quantity (Units) | Aggregate cost (RM) | Market value (RM) | Percentage of NAV (%) |
| :--- | ---: | ---: | ---: | ---: |
| **2022** | | | | |
| COLLECTIVE INVESTMENT SCHEME | | | | |
| SINGAPORE | | | | |
| Principal FTSE ASEAN 40\\* | 59,400 | 2,091,850 | 2,070,177 | 99.73 |
| **TOTAL COLLECTIVE INVESTMENT SCHEME** | **59,400** | **2,091,850** | **2,070,177** | **99.73** |
| ACCUMULATED UNREALISED LOSS ON FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS | - | (21,673) | - | - |
| **TOTAL FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS** | **-** | **2,070,177** | **-** | **-** |
\\* The Singapore Fund
### 10. CASH AND CASH EQUIVALENTS
| Item | 2023 (RM) | 2022 (RM) |
| :--- | ---: | ---: |
| Bank balances | 95,884 | 39,408 |
### 11. NET ASSETS ATTRIBUTABLE TO UNIT HOLDERS
Net assets attributable to unit holders as at the reporting date comprised:
| Item | 2023 (RM) | 2022 (RM) |
| :--- | ---: | ---: |
| Unit holders’ contributions | 1,552,365 | 1,552,365 |
| Retained earnings | 611,865 | 523,499 |
| **Total** | **2,164,230** | **2,075,864** |
| |
QES GROUP BERHAD
|
https://www.qesnet.com/investor-relations-overview/
|
## Notes to the Financial Statements
### (Cont’d)
### 33. SEGMENT INFORMATION (CONT’D)
| Item | Note | Investment holding (RM’000) | Equipment (RM’000) | Materials and Engineering Solutions (RM’000) | Manufacturing (RM’000) | Adjustments and Eliminations (RM’000) | Consolidated (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| **2022** | | | | | | | |
| External revenue | | - | 193,606 | 34,038 | 36,763 | - | 264,407 |
| Intra segment revenue | (a) | - | 83,688 | - | 739 | (84,427) | - |
| Inter segment revenue | (a) | 4,000 | 5,657 | 1,485 | - | (11,142) | - |
| **Total revenue** | | **4,000** | **282,951** | **35,523** | **37,502** | **(95,569)** | **264,407** |
| Results | | | | | | | |
| Depreciation and amortisation | | - | 3,517 | 232 | 1,162 | (25) | 4,886 |
| Other non-cash expenses/(income) | (b) | - | 246 | (28) | 342 | - | 560 |
| Segment profit before tax | (c) | 2,594 | 26,368 | 3,679 | 6,965 | (5,217) | 34,389 |
| Assets | | | | | | | |
| Additions to non-current assets | (d) | - | 11,721 | 207 | 4,883 | - | 16,811 |
| Investment in an associate | | - | - | - | 1,898 | - | 1,898 |
| Segment assets | (e) | 83,928 | 182,013 | 20,951 | 58,296 | (96,194) | 248,994 |
| Segment liabilities | (f) | 544 | 85,148 | 9,057 | 26,929 | (33,420) | 88,258 |
| |
RESINTECH BERHAD
|
https://resintechmalaysia.my/investor-relations/
|
## STATEMENTS OF FINANCIAL POSITION
### (cont’d)
| Item | Note | 2023 The Group (RM'000) | 2022 The Group (RM'000) | 2023 The Company (RM'000) | 2022 The Company (RM'000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| EQUITY AND LIABILITIES | | | | | |
| EQUITY | | | | | |
| Share capital | 16 | 76,004 | 76,004 | 76,004 | 76,004 |
| Treasury shares | 17 | (942) | (942) | (942) | (942) |
| Fair value reserve | 18 | 3,637 | 3,337 | - | - |
| Revaluation reserve | 19 | 41,918 | 42,730 | - | - |
| Foreign exchange translation reserve | 20 | (352) | (440) | - | - |
| Retained profits | - | 53,814 | 53,824 | 2,137 | 3,878 |
| **TOTAL EQUITY** | - | **174,079** | **174,513** | **77,199** | **78,940** |
| NON-CURRENT LIABILITIES | | | | | |
| Lease liabilities | 21 | 205 | 271 | - | - |
| Borrowings | 22 | 22,844 | 24,457 | - | - |
| Deferred tax liabilities | 23 | 18,447 | 18,324 | - | - |
| - | - | **41,496** | **43,052** | **-** | **-** |
| CURRENT LIABILITIES | | | | | |
| Trade payables | 24 | 8,895 | 7,700 | - | - |
| Other payables and accruals | 25 | 3,561 | 3,425 | 138 | 139 |
| Lease liabilities | 21 | 65 | 45 | - | - |
| Borrowings | 22 | 27,125 | 21,880 | - | - |
| Current tax liabilities | - | 816 | 1,219 | - | - |
| - | - | **40,462** | **34,269** | **138** | **139** |
| **TOTAL LIABILITIES** | - | **81,958** | **77,321** | **138** | **139** |
| **TOTAL EQUITY AND LIABILITIES** | - | **256,037** | **251,834** | **77,337** | **79,079** |
The annexed notes form an integral part of these financial statements.
| |
REVENUE GROUP BERHAD
|
https://www.revenue.com.my/investor-relation/
|
## STATEMENTS OF CHANGES IN EQUITY
### FOR THE FINANCIAL PERIOD FROM 1 JULY 2022 TO 30 SEPTEMBER 2023
| Item | Note | Share capital (RM) | Merger reserve (RM) | Warrant reserve (RM) | Other reserves (RM) | Foreign currency translation reserve (RM) | Retained earnings/(Accumulated losses) (RM) | Total (RM) | Non-controlling interests (RM) | Total equity (RM) |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| Transactions with owners: | | | | | | | | | | |
| Net changes of non-controlling interests | 8(a) | - | 37,532,386 | - | (37,532,386) | - | - | - | 11,374,529 | 11,374,529 |
| Issuance of ordinary shares pursuant to: | | | | | | | | | | |
| - Acquisition of subsidiaries | 18(a)(i) | 7,962,501 | - | - | - | - | - | 7,962,501 | - | 7,962,501 |
| - Exercise of warrants | 18(a)(ii) | 52,977,750 | - | (20,655,360) | 20,655,360 | - | - | 52,977,750 | - | 52,977,750 |
| **Total transactions with owners** | - | **60,940,251** | **37,532,386** | **(20,655,360)** | **(16,877,026)** | **-** | **-** | **60,940,251** | 11,374,529 | 72,314,780 |
| At 30 September 2023 | - | 208,063,578 | 21,838,786 | 30,984,952 | (105,138,019) | (209,446) | (43,095,773) | 112,444,078 | 11,076,684 | 123,520,762 |
The accompanying notes form an integral part of the financial statements.
| |
ROHAS TECNIC BERHAD
|
https://rohastecnic.com/investor-relations/
|
## NOTES TO THE FINANCIAL STATEMENTS (CONT’D)
### 31 December 2022
### 6. INVESTMENT IN SUBSIDIARIES (CONT’D)
**Deemed acquisition of a subsidiary**
On 22 July 2022, PTRAI, a subsidiary of REI, acquired an additional 6% equity interest in PTCAP for IDR3,234,000 (equivalent to approximately RM963,733) in cash, increasing its ownership from 49% to 55%. After the acquisition, PTCAP becomes a subsidiary of PTRAI.
The remeasurement to fair value of the Group’s existing 49% interest in PTCAP resulted in a gain and has been recognised in other income in the profit or loss are summarised as follows:-
| Item | RM |
| :------------------------------------------ | -----------: |
| Fair value of previously-held stake | 14,837,700 |
| Less: Carrying amount of previously-held equity interest | (14,694,651) |
| **Gain on remeasurement of previously-held equity interest** | **143,049** |
The following summarises the fair value of assets acquired, liabilities assumed and net cash inflows arising from the acquisition of additional interest in PTCAP as at the date of acquisition as follows:-
| Item | RM |
| :------------------------------------------ | -----------: |
| Property, plant and equipment | 2,676,688 |
| Trade and other receivables | 1,671,944 |
| Contract assets | 106,312,725 |
| Cash and cash equivalents | 4,529,459 |
| Trade and other payables | (53,892,861) |
| Borrowings | (30,270,329) |
| Tax payable | (746,605) |
| **Fair value of net identifiable assets** | **30,281,021** |
| Less: Non-controlling interests’ share of net identifiable assets | (13,532,709) |
| **Fair value of net identifiable assets** | **16,748,312** |
| Gain on bargain purchase | (853,130) |
| **Deemed net assets acquired by the Group** | **15,895,182** |
| Purchase consideration settled in cash | 963,733 |
| Less: Cash and cash equivalents acquired | (4,529,459) |
| **Net cash inflows arising from acquisition of a subsidiary** | **(3,565,726)** |
**Impact of the acquisition on the consolidated statements of profit or loss and other comprehensive income**
During the financial year, from the date of acquisition, PTCAP had contributed RM1,983,989 and RM1,431,438 to the Group’s revenue and profit after tax respectively. If the contribution had taken place at the beginning of the financial year, the PTCAP’s revenue and profit after tax would have been RM3,195,812 and RM2,361,312 respectively.
**Strike off of a subsidiary**
During the financial year, the Group struck off a wholly-owned subsidiary, namely PTREI with a gain on divestment of RM156,357 being recognised in profit or loss.
| |
SARAWAK OIL PALMS BERHAD
|
https://rohastecnic.com/annual-reports/
|
## CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
### for the financial year ended 31 December 2022
| Item | Note | Share capital (RM’000) | Other reserves (RM’000) | Employee share option reserve (RM’000) | Retained earnings (RM’000) | Total (RM’000) | Non-controlling interests (RM’000) | Total equity (RM’000) |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| Group | | | | | | | | |
| At 1 January 2021 | - | 820,982 | (6,543) | 23,870 | 1,540,314 | 2,378,623 | 124,272 | 2,502,895 |
| Foreign currency translation differences for foreign operations | - | - | 732 | - | - | 732 | - | 732 |
| Cash flow hedge | 29 | - | 5,018 | - | - | 5,018 | - | 5,018 |
| **Total other comprehensive income for the financial year** | - | - | **5,750** | - | - | **5,750** | - | **5,750** |
| Profit for the financial year | - | - | - | - | 509,896 | 509,896 | 31,603 | 541,499 |
| **Total comprehensive income for the financial year** | - | - | **5,750** | - | **509,896** | **515,646** | **31,603** | **547,249** |
| Contributions by and distributions to owners of the Company | | | | | | | | |
| Dividends to owners of the Company | 31 | - | - | - | (57,168) | (57,168) | - | (57,168) |
| Dividends to non-controlling interests in subsidiaries | - | - | - | - | - | - | (7,261) | (7,261) |
| Changes in ownership interest in subsidiaries | - | - | - | - | (39,773) | (39,773) | (12,022) | (51,795) |
| Issue of ordinary shares pursuant to exercise of share options | 17 | 1,848 | - | - | - | 1,848 | - | 1,848 |
| Share options granted | 18 | - | - | 2,943 | - | 2,943 | - | 2,943 |
| Share options exercised | 18 | 332 | - | (332) | - | - | - | - |
| **Total transaction with owners of the Company** | - | **2,180** | **-** | **2,611** | **(96,941)** | **(92,150)** | **(19,283)** | **(111,433)** |
| At 31 December 2021 | - | 823,162 | (793) | 26,481 | 1,953,269 | 2,802,119 | 136,592 | 2,938,711 |
| |
SAUDEE GROUP BERHAD
|
https://saudigold.my/investors/
|
## STATEMENTS OF COMPREHENSIVE INCOME
### FOR THE FINANCIAL YEAR ENDED 31 JULY 2023
| Item | Note | 2023 Group (RM) | 2022 Group (RM) | 2023 Company (RM) | 2022 Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Revenue | 19 | 95,582,805 | 96,879,795 | - | - |
| Cost of sales | - | (82,289,157) | (79,057,864) | - | - |
| Gross profit | - | 13,293,648 | 17,821,931 | - | - |
| Other income | 20 | 1,957,030 | 2,524,846 | 96,163 | 490,209 |
| Administrative expenses | - | (9,821,904) | (11,028,491) | (1,443,313) | (805,893) |
| Selling and distribution expenses | - | (3,748,796) | (6,074,071) | - | - |
| (Addition)/Reversal of allowance for expected credit losses on: | - | - | - | - | - |
| - Trade receivables | - | (1,324,179) | (207,685) | - | - |
| - Other receivables | - | 20,139 | - | - | - |
| - Amount due from subsidiaries | - | - | - | - | (29,546,000) |
| Other operating expenses | - | (7,920,393) | (7,192,399) | (8,100,000) | - |
| Operating loss | - | (7,544,455) | (4,155,869) | (9,447,150) | (29,861,684) |
| Finance costs | 21 | (130,594) | (71,781) | - | - |
| Finance income | 22 | 16,007 | 13,321 | - | 1,713,881 |
| Share of results of an associate | - | 369,274 | 254,121 | - | - |
| Loss before tax | 23 | (7,289,768) | (3,960,208) | (9,447,150) | (28,147,803) |
| Taxation | 25 | (77,209) | (445,928) | (11,700) | (336,930) |
| **Loss for the financial year** | - | **(7,366,977)** | **(4,406,136)** | **(9,458,850)** | **(28,484,733)** |
| Total other comprehensive income, net of tax: | | | | | |
| Items that will not be reclassified subsequently to profit or loss: | | | | | |
| Transfer of revaluation surplus to retained profits | - | 86,927 | 86,927 | - | - |
| Realisation of revaluation surplus upon depreciation | - | (86,927) | (86,927) | - | - |
| **-** | **-** | **-** | **-** | **-** | **-** |
| **Total comprehensive loss for the financial year** | - | **(7,366,977)** | **(4,406,136)** | **(9,458,850)** | **(28,484,733)** |
| Losses per share attributable to owners of the Company (sen) | 26 | | | | |
| - Basic | - | (0.67) | (0.49) | - | - |
| - Diluted | - | (0.67) | (0.49) | - | - |
The accompanying notes form an integral part of these financial statements.
| |
SDS GROUP BERHAD
|
https://sdsgroups.com/investor-centre-reports/
|
## Notes to the Financial Statements
### For the Financial Year Ended 31 March 2024
### 32. FINANCIAL INSTRUMENTS (CONT’D)
#### 32.5 FAIR VALUE INFORMATION (CONT’D)
As the Group and the Company do not have any financial instruments carried at fair value, the following table sets out only the fair value profile of financial instruments that are not carried at fair value at the end of the reporting period (Cont’d):-
| Item | Fair Value of Financial Instruments not Carried at Fair Value Level 1 (RM’000) | Fair Value of Financial Instruments not Carried at Fair Value Level 2 (RM’000) | Fair Value of Financial Instruments not Carried at Fair Value Level 3 (RM’000) | Total Fair Value (RM’000) | Carrying Amount (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: |
| The Company | | | | | |
| 2024 | | | | | |
| Financial Asset | | | | | |
| Amount owing by subsidiaries (non-current) | - | 2,800 | - | 2,800 | 2,800 |
| 2023 | | | | | |
| Financial Asset | | | | | |
| Amount owing by subsidiaries (non-current) | - | 5,200 | - | 5,200 | 5,200 |
**Fair Value of Financial Instruments Not Carried at Fair Value**
The fair values, which are for disclosure purposes, have been determined using the following basis:-
(i) The fair value of amounts owing by subsidiaries (non-current) are repriced to market interest rates on or near the reporting date.
(ii) The fair value of the term loans that carry floating interest rates approximated their carrying amounts as they are repriced to market interest rates on or near the reporting date.
| |
SENG FONG HOLDINGS BERHAD
|
http://sengfongholdings.com/home
|
## Statements of Changes in Equity
### for the Financial Year Ended 30 June 2024
| Item | Note | Share capital (RM) | Non-Distributable Merger deficit (RM) | Distributable Retained profits (RM) | Total equity (RM) |
| :--- | :--- | :--- | :--- | :--- | :--- |
| The Group | | | | | |
| Balance at 1 July 2022 | - | 77,844,600 | (71,844,599) | 104,873,331 | 110,873,332 |
| Profit after tax and total comprehensive income for the financial year | - | - | - | 22,600,729 | 22,600,729 |
| Issuance of ordinary shares | 13 | 68,111,025 | - | - | 68,111,025 |
| Share issuance expense | 13 | (2,032,443) | - | - | (2,032,443) |
| Dividends by the Company | 24 | - | - | (28,542,800) | (28,542,800) |
| **Total contributions by and distributions to owners** | - | **66,078,582** | **-** | **(28,542,800)** | **37,535,782** |
| Balance at 30 June 2023/1 July 2023 | - | 143,923,182 | (71,844,599) | 98,931,260 | 171,009,843 |
| Profit after tax and total comprehensive income for the financial year | - | - | - | 57,341,571 | 57,341,571 |
| Issuance of ordinary shares | 13 | 21,835,380 | - | - | 21,835,380 |
| Dividends by the Company | 24 | - | - | (23,687,415) | (23,687,415) |
| **Total contributions by and distributions to owners** | - | **21,835,380** | **-** | **(23,687,415)** | **(1,852,035)** |
| Balance at 30 June 2024 | - | 165,758,562 | (71,844,599) | 132,585,416 | 226,499,379 |
The annexed notes form an integral part of these financial statements.
| |
SOUTHERN ACIDS (M) BERHAD
|
http://www.southernacids.com/content.asp?Content=AnnualReports
|
## Notes To The Financial Statements
### (cont’d)
### 16. INVESTMENTS IN SUBSIDIARY COMPANIES (CONT’D)
Summarised financial information in respect of each of the Company’s subsidiary company that has material non-controlling interests is set out below. The summarised financial information below represents amounts before intragroup eliminations.
| Item | 2023 Firstview Development Sdn. Bhd. (RM’000) | 2022 Firstview Development Sdn. Bhd. (RM’000) | 2023 PT Mustika Agro Sari (RM’000) | 2022 PT Mustika Agro Sari (RM’000) | 2023 PT Wanasari Nusantara (RM’000) | 2022 PT Wanasari Nusantara (RM’000) |
| :--- | ---: | ---: | ---: | ---: | ---: | ---: |
| Statement of cash flows |||||||
| Net cash from/(used in) operating activities | 18,007 | (21,854) | 23,044 | 39,630 | 40,086 | 38,591 |
| Net cash from/(used in) investing activities | 5,011 | 4,618 | 1,446 | (1,532) | (10,622) | (5,933) |
| Net cash from/(used in) financing activities | 52 | (49) | (6,234) | (5,824) | (1,872) | (2,045) |
| **Net cash inflow/(outflow)** | **23,070** | **(17,285)** | **18,256** | **32,274** | **27,592** | **30,613** |
| Dividend paid to non-controlling interests | - | - | (1,772) | (1,747) | - | - |
| |
SUNWAY BERHAD
|
https://www.sunway.com.my/investor-relations/
|
## STATEMENTS OF PROFIT OR LOSS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022
| Item | Note | 2022 Group (RM’000) | 2021 Group (RM’000) | 2022 Company (RM’000) | 2021 Company (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| Continuing operations | | | | | |
| Revenue | 5 | 5,194,949 | 3,717,308 | 20,000 | 93,400 |
| Cost of sales | 6 | (3,953,791) | (2,704,917) | - | - |
| Gross profit | | 1,241,158 | 1,012,391 | 20,000 | 93,400 |
| Other income | 7 | 282,845 | 171,154 | 26,106 | 21,275 |
| Administrative expenses | | (485,716) | (480,832) | (18,192) | (29,138) |
| Net (impairment losses)/ reversals of impairment losses on financial assets and contract assets | 9 | (36,879) | (17,494) | (9) | 2,394 |
| Selling and marketing expenses | | (168,817) | (140,520) | - | - |
| Other expenses | | (249,123) | (216,921) | (3) | (3,109) |
| Operating profit | | 583,468 | 327,778 | 27,902 | 84,822 |
| Finance and other distribution income | 8 | 187,679 | 157,230 | 42,872 | 86,459 |
| Finance costs | 8 | (202,150) | (102,301) | (30,868) | (40,554) |
| Share of results of associates, net of tax | | 119,270 | 60,168 | - | - |
| Share of results of joint ventures, net of tax | | 231,784 | 21,024 | - | - |
| Profit before tax | 9 | 920,051 | 463,899 | 39,906 | 130,727 |
| Income tax expense | 12 | (166,951) | (116,229) | (6,428) | (10,524) |
| **Profit for the financial year from continuing operations** | | **753,100** | **347,670** | **33,478** | **120,203** |
| Discontinued operations | 13 | | | | |
| Profit from discontinued operations, net of tax | | - | 104,370 | - | - |
| Net gain on partial divestment of discontinued operations | | - | 2,286,116 | - | - |
| **Profit for the financial year from discontinued operations, net of tax** | | **-** | **2,390,486** | **-** | **-** |
| **Profit for the financial year** | | **753,100** | **2,738,156** | **33,478** | **120,203** |
| Attributable to owners of the parent | | | | | |
| From continuing operations | | 676,845 | 293,504 | 33,478 | 120,203 |
| From discontinued operations | | - | 2,370,942 | - | - |
| | | 676,845 | 2,664,446 | 33,478 | 120,203 |
| Attributable to non-controlling interests | | | | | |
| From continuing operations | | 76,255 | 54,166 | - | - |
| From discontinued operations | | - | 19,544 | - | - |
| | | 76,255 | 73,710 | - | - |
| | | 753,100 | 2,738,156 | 33,478 | 120,203 |
| Earnings per share attributable to owners of the parent (sen per share): | | | | | |
| Basic | | | | | |
| From continuing operations | 14 | 10.66 | 4.50 | - | - |
| From discontinued operations | 14 | - | 40.41 | - | - |
| | | 10.66 | 44.91 | - | - |
| Diluted | | | | | |
| From continuing operations | 14 | 10.43 | 4.44 | - | - |
| From discontinued operations | 14 | - | 39.94 | - | - |
| | | 10.43 | 44.38 | - | - |
The accompanying accounting policies and explanatory information form an integral part of the financial statements.
## STATEMENTS OF COMPREHENSIVE INCOME
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022
| Item | 2022 Group (RM’000) | 2021 Group (RM’000) | 2022 Company (RM’000) | 2021 Company (RM’000) |
| :--- | ---: | ---: | ---: | ---: |
| Profit for the financial year | 753,100 | 2,738,156 | 33,478 | 120,203 |
| Other comprehensive income: | | | | |
| Items that may be reclassified subsequently to profit or loss | | | | |
| Foreign currency translations | 28,072 | 39,391 | - | - |
| Reclassification of foreign currency translation reserve to profit or loss upon partial divestment of discontinued operations | - | (3) | - | - |
| Cash flow hedge reserve - fair value gain/(loss) | | | | |
| - Net fair value gain of derivatives | 15,408 | 51,753 | - | - |
| - Amounts recycled to profit or loss | (24,307) | (50,089) | - | - |
| Item that will not be reclassified subsequently to profit or loss | | | | |
| Fair value gain/(loss) on other investments at fair value through other comprehensive income | 13,154 | (37,218) | - | - |
| Share of other comprehensive income of an associate | - | 1,790 | - | - |
| **Other comprehensive income for the financial year, net of tax** | **32,327** | **5,624** | **-** | **-** |
| **Total comprehensive income for the financial year** | **785,427** | **2,743,780** | **33,478** | **120,203** |
| Total comprehensive income attributable to: | | | | |
| Owners of the parent | 710,925 | 2,669,525 | 33,478 | 120,203 |
| Non-controlling interests | 74,502 | 74,255 | - | - |
| | 785,427 | 2,743,780 | 33,478 | 120,203 |
The accompanying accounting policies and explanatory information form an integral part of the financial statements.
| |
SUNZEN BIOTECH BERHAD
|
https://www.sunzengroup.com/investor-relations/
|
## STATEMENTS OF CASH FLOWS
### FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022
| Item | Note | 2022 Group (RM) | 2021 Group (RM) | 2022 Company (RM) | 2021 Company (RM) |
| :--- | :--- | ---: | ---: | ---: | ---: |
| OPERATING ACTIVITIES | | | | | |
| Profit/(Loss) before tax | - | 7,462,143 | 3,705,330 | (2,263,882) | 191,923 |
| Adjustments for:- | | | | | |
| Amortisation of intangible assets | - | 28,125 | 37,500 | - | - |
| Bad debts written off | - | 408,073 | 326,664 | - | - |
| Depreciation of property, plant and equipment | - | 2,174,922 | 2,237,759 | 79,819 | 68,740 |
| Depreciation of right-of-use assets | - | 369,577 | 325,937 | 40,216 | 40,216 |
| Dividend income | - | (17,500) | (147,091) | (6,914,424) | (118,285) |
| Fair value gain on investment property | - | (6,880) | - | - | - |
| Gain on: | | | | | |
| - disposal of property, plant and equipment | - | (767,489) | (30,276) | - | (19) |
| - disposal of assets held for sale | - | - | (863,438) | - | (863,438) |
| - disposal of financial assets at fair value through profit or loss | - | - | (178,507) | - | - |
| - early termination of lease | - | (354) | - | - | - |
| Net reversal of impairment loss on receivables | - | (221,332) | (1,672,986) | (10,564) | (1,055,000) |
| Impairment loss on property, plant and equipment | - | 181,708 | 11,038 | - | - |
| Impairment loss on investment in subsidiaries | - | - | - | 672,854 | - |
| Impairment loss on amount due from subsidiaries | - | - | - | 7,968,881 | - |
| Interest expenses | - | 207,520 | 259,125 | 2,164 | 66,741 |
| Interest income | - | (36,722) | (44,588) | (1,263,942) | (379,518) |
| Inventories written down | - | 80,866 | 229,932 | - | 33,746 |
| Loss on long-term loan to a subsidiary at amortised cost | - | - | - | (3,319) | 7,463 |
| Reversal of inventories written down | - | (418,712) | (1,263,408) | (268,709) | (346,667) |
| Share of losses of an associate | - | 49 | - | - | - |
| Share Issuance Scheme - employee benefit expenses | - | 652,031 | - | 90,979 | - |
| Unrealised (gain)/loss on foreign exchange | - | (80,760) | 271 | (8,991) | (3,233) |
| Written off: | | | | | |
| - property, plant and equipment | - | 26,714 | 37,593 | 2 | - |
| - inventories | - | 356,269 | 437,443 | 40,829 | 251,750 |
| **Operating profit/(loss) before working capital changes** | - | **10,398,248** | **3,408,298** | **(1,838,087)** | **(2,105,581)** |
| Inventories | - | 2,628,336 | (1,110,806) | 1,117,533 | 435,298 |
| Receivables | - | (41,371,110) | (18,956,645) | 157,460 | 1,148,964 |
| Payables | - | (1,156,539) | 147,504 | (186,360) | (973,804) |
| Subsidiaries | - | - | - | (811,857) | 404,284 |
| **Cash used in operations** | - | **(29,501,065)** | **(16,511,649)** | **(1,561,311)** | **(1,090,839)** |
| Interest received | - | 271 | 1,974 | - | - |
| Income tax refunded | - | 442,328 | 997,066 | 35,496 | 183,294 |
| Income tax paid | - | (3,095,139) | (846,539) | - | - |
| **Net cash used in operating activities** | - | **(32,153,605)** | **(16,359,148)** | **(1,525,815)** | **(907,545)** |
| |
SYARIKAT TAKAFUL MALAYSIA KELUARGA BERHAD
|
https://www.takaful-malaysia.com.my/en/investor-relations/
|
## Statements of Profit or Loss and Other Comprehensive Income
### for the financial year ended 31 December 2022
| Item | Note | Group 2022 Takaful Operator (RM’000) | Group 2022 Family Takaful (RM’000) | Group 2022 General Takaful (RM’000) | Group 2022 Group (RM’000) | Group 2021 Takaful Operator (RM’000) | Group 2021 Family Takaful (RM’000) |Group 2021 General Takaful (RM’000) | 2021 Group (RM’000) |
| :--- | :--- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Profit for the year | - | 319,073 | - | - | 319,073 | 412,200 | - | - | 412,200 |
| Other comprehensive income, net of tax | | | | | | | | | |
| Items that will not be reclassified subsequently to profit or loss | | | | | | | | | |
| Remeasurement of defined benefit liability | - | - | - | - | - | (21) | - | - | (21) |
| Revaluation of property and equipment | - | 88 | - | - | 5,716 | 1,214 | - | - | 10,721 | |
| Other comprehensive income attributable to participants | - | - | - | - | (5,628) | - | - | - | (9,507) |
| | - | 88 | - | - | 88 | 1,193 | - | - | 1,193 |
| Items that may be reclassified subsequently to profit or loss | | | | | | | | | |
| Debt investments measured at fair value through other comprehensive income (“FVOCI”) | | | | | | | | | |
| - net change in fair value | - | (23,877) | (165,707) | (9,799) | (199,383) | (23,608) | (244,834) | (16,518) | (284,960) |
| - reclassified to profit or loss | - | (1,990) | (11,828) | (1,190) | (15,008) | (3,005) | (24,964) | (387) | (28,356) |
| Foreign currency translation differences for foreign operations | - | (2,799) | - | - | (2,799) | 1,058 | - | - | 1,058 |
| Other comprenhensive income attributable to participants | - | - | 177,535 | 10,989 | 188,524 | - | 269,798 | 16,905 | 286,703 |
| | - | (28,666) | - | - | (28,666) | (25,555) | - | - | (25,555) |
| **Total other comprehensive income for the year** | 32 | **(28,578)** | - | - | **(28,578)** | **(24,362)** | - | - | **(24,362)** |
| **Total comprehensive income for the year** | - | **290,495** | - | - | **290,495** | **387,838** | - | - | **387,838** |
| Profit for the year attributable to: | | | | | | | | | |
| Owners of the Company | - | 318,517 | - | - | 318,517 | 411,423 | - | - | 411,423 |
| Non-controlling interests | - | 556 | - | - | 556 | 777 | - | - | 777 |
| | - | 319,073 | - | - | 319,073 | 412,200 | - | - | 412,200 |
| Total comprehensive income for the year attributable to: | | | | | | | | | |
| Owners of the Company | - | 290,766 | - | - | 290,766 | 386,442 | - | - | 386,442 |
| Non-controlling interests | - | (271) | - | - | (271) | 1,396 | - | - | 1,396 |
| | - | 290,495 | - | - | 290,495 | 387,838 | - | - | 387,838 |
| Basic earnings per ordinary share (sen) | 33 | | | | 38.08 | | | | 49.43 |
| Diluted earnings per ordinary share (sen) | 33 | | | | 38.07 | | | | 49.27 |
The notes on pages 186 to 352 are an integral part of these financial statements.
| |
TASHIN HOLDINGS BERHAD
|
https://tashin.com.my/annual-report/
|
## NOTES TO THE FINANCIAL STATEMENTS (Continued)
### 21. LOAN AND BORROWINGS
| Item | Secured Bank overdrafts (Note 21.1) (RM'000) | Secured Hire purchase payables (Note 21.2) (RM'000) | Secured Bridging loan (Note 21.3) (RM'000) | Secured Term loans (Note 21.4) (RM'000) | Total (RM'000) |
| :--- | :--- | :--- | :--- | :--- | :--- |
| Group | | | | | |
| 2023 | | | | | |
| Current liabilities | | | | | |
| Due in 1 year or less | 148 | 123 | - | 3,575 | 3,846 |
| Non-current liabilities | | | | | |
| Due in more than 1 year but not more than 5 years | - | 379 | - | 8,935 | 9,314 |
| Due in more than 5 years | - | - | - | 6,428 | 6,428 |
| **-** | **-** | **379** | **-** | **15,363** | **15,742** |
| **-** | **148** | **502** | **-** | **18,938** | **19,588** |
| 2022 | | | | | |
| Current liabilities | | | | | |
| Due in 1 year or less | 992 | 108 | 34,236 | 272 | 35,608 |
| Non-current liabilities | | | | | |
| Due in more than 1 year but not more than 5 years | - | 189 | - | 1,423 | 1,612 |
| Due in more than 5 years | - | 2 | - | 4,159 | 4,161 |
| **-** | **-** | **191** | **-** | **5,582** | **5,773** |
| **-** | **992** | **299** | **34,236** | **5,854** | **41,381** |
| |
TECHBASE INDUSTRIES BERHAD
|
https://www.techbaseindustries.com/investor-relations/
|
## STATEMENTS OF FINANCIAL POSITION
### AS AT 31 JULY 2024 cont’d
| Item | Note | 2024 The Company (RM’000) | 2023 The Company (RM’000) |
| :--- | :--- | ---: | ---: |
| ASSETS | | | |
| Non-Current Assets | | | |
| Property, plant and equipment | 11 | 37 | 53 |
| Investment in subsidiary companies | 15 | 103,579 | 105,524 |
| Other investments | 17 | 573 | 638 |
| Deferred tax assets | 19 | 38 | 10 |
| **Total Non-Current Assets** | | **104,227** | **106,225** |
| Current Assets | | | |
| Deposits and prepayments | 22 | 10 | 47 |
| Amount due from subsidiary companies | 37 | 52,285 | 29,357 |
| Other investments | 17 | 663 | 604 |
| Deposits with financial institutions | 23 | 9,115 | 754 |
| Cash and bank balances | | 9,299 | 380 |
| **Total Current Assets** | | **71,372** | **31,142** |
| **Total Assets** | | **175,599** | **137,367** |
| EQUITY AND LIABILITIES | | | |
| Capital and Reserves | | | |
| Share capital | 24 | 130,699 | 126,071 |
| Treasury shares | 27 | (128) | (128) |
| ICULS equity | 26 | 35,635 | - |
| Reserves | 30 | (1,448) | (947) |
| Retained earnings | 31 | 7,005 | 7,345 |
| **Total Equity** | | **171,763** | **132,341** |
| Non-Current Liabilities | | | |
| ICULS liabilities | 26 | 138 | - |
|
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