KUB Malaysia Berhad Annual Report 2021

5. REVENUE (cont’d) The Company’s revenue from contract with customers comprises of management services to subsidiaries, which are recognised at the point in time as and when the services are rendered. The transaction price allocated to (partially) unsatisfied performance obligations at 30 June 2021 and 31 December 2019 are set out as below: Group 1.1.2020 to 1.1.2019 to 30.6.2021 31.12.2019 (18 months) (12 months) RM’000 RM’000 Construction contracts 1,257 - 6. COST OF SALES Group 1.1.2020 to 1.1.2019 to 30.6.2021 31.12.2019 (18 months) (12 months) RM’000 RM’000 Cost of inventories sold 495,444 356,805 Cost of construction services 13,581 7,850 Cost of maintenance services 8,322 3,588 Others 2,528 1,791 519,875 370,034 7. FINANCE INCOME Group Company 1.1.2020 to 1.1.2019 to 1.1.2020 to 1.1.2019 to 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 Finance income from: - subsidiaries - - 759 864 - banks and other financial institutions 5,713 3,199 2,987 746 5,713 3,199 3,746 1,610 NOTES TO THE FINANCIAL STATEMENTS 84 KUB MALAYSIA BERHAD