62 MSC BERHAD Group Company 1.7.2023 to 30.6.2024 1.1.2022 to 30.6.2023 1.7.2023 to 30.6.2024 1.1.2022 to 30.6.2023 Note RM RM RM RM Cash flows from operating activities Profit before tax 11,281,453 16,353,838 2,207,632 17,049,543 Adjustments for: Amortisation of product development costs 2,769,182 4,024,257 553,628 3,481,881 Depreciation of: - property, plant and equipment 941,972 1,303,335 291,472 1,187,730 - right-of-use assets 614,734 561,372 356,594 561,372 Impairment losses on trade receivables - 22,243 - 8,966 (Gain)/Loss on disposal of: - property, plant and equipment (70,000) (44,397) - (44,397) - subsidiary companies 7(c)(ii) - - 869,085 - - operations upon corporate reorganisation exercise 7(c)(i) - - (679,018) - Property, plant and equipment written off 12 1 9 1 Dividend income - - - (570,000) Interest income from: - deposits with licensed banks (160,262) (107,361) (87,395) (80,244) - short-term funds (54,419) (118,313) (54,419) (118,313) Finance costs 131,793 41,438 101,098 41,438 Inventories written off 23,992 - - - Reversal of impairment losses on trade receivables (23,567) - - - Reversal of provision of loss claim (600,000) - - - Share of result of an associate (128,634) (18,048) - - Unrealised gain on foreign exchange (765,214) (27,241) (766,463) (27,241) Operating profit before working capital changes 13,961,042 21,991,124 2,792,223 21,490,736 Statements of Cash Flows For the Financial Year Ended 30 June 2024
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