KUB Malaysia Berhad Annual Report 2021

5. REVENUE Revenue comprise of the following: Group Company 30.6.2021 31.12.2019 30.6.2021 31.12.2019 (18 months) (12 months) (18 months) (12 months) RM’000 RM’000 RM’000 RM’000 Revenue from contract with customers 579,745 397,630 4,972 5,406 Revenue from other sources: - rental income (Note 17) 3,645 2,441 - - - finance lease income (Note 17) 471 131 - - Dividend income from: - subsidiaries - - 126,070 12,500 - others 176 281 176 281 584,037 400,483 131,218 18,187 Disaggregation of revenue from contracts with customers The Group derives its revenue from the transfer of goods and services over time and at a point in time in the following divisions. This is consistent with the revenue information that is disclosed for each reportable division under MFRS 8 Operating Segments (see Note 40): Group 1.1.2020 to 30.6.2021 LPG Agro ICT Others Total (18 months) RM’000 RM’000 RM’000 RM’000 RM’000 Sale of LPG* 450,555 - - - 450,555 Sale of equipment - - 21,283 - 21,283 Sale of FFB - 82,756 - - 82,756 Maintenance services - - 10,576 - 10,576 Construction contracts - - 5,910 7,643 13,553 Others - - - 1,022 1,022 450,555 82,756 37,769 8,665 579,745 Timing of revenue recognition: - at a point in time 450,555 82,756 29,352 1,022 563,685 - over time - - 8,417 7,643 16,060 450,555 82,756 37,769 8,665 579,745 Group 1.1.2019 to 31.12.2019 LPG Agro ICT Others Total (12 months) RM’000 RM’000 RM’000 RM’000 RM’000 Sale of LPG* 325,713 - - - 325,713 Sale of equipment - - 16,910 - 16,910 Sale of FFB - 42,338 - - 42,338 Maintenance services - - 4,773 - 4,773 Construction contracts - - - 6,495 6,495 Others - - - 1,401 1,401 325,713 42,338 21,683 7,896 397,630 Timing of revenue recognition: - at a point in time 325,713 42,338 21,683 1,401 391,135 - over time - - - 6,495 6,495 325,713 42,338 21,683 7,896 397,630 * Revenue represent the value of goods sold inclusive of government subsidies, net of applicable incentives and rebates. 83 ANNUAL REPORT 2021 FINANCIAL STATEMENTS