STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2024 Group Company 2024 2023 2024 2023 Note RM9000 RM9000 RM9000 RM9000 CASH FLOWS FROM OPERATING ACTIVITIES Profit before tax 2,979 13,150 723 725 Adjustments for: Amortisation of intangible assets 7 1,420 1,422 - - Depreciation of property, plant and equipment 5 2,723 2,194 - - Depreciation of investment properties 6 53 52 - - Dividend income 22 - - (1,764) (1,039) Finance costs 21 1,085 857 795 147 Finance income 22 (73) (42) (582) (575) Gain on disposals of property, plant and equipment 22 (203) (249) - - Gain on lease termination 22 (1) - - - Impairment loss on investment in a subsidiary 8(d) - - - 80 Net write-down of inventories 12 9,950 3,037 - - Net (reversal of impairment loss)/impairment loss on trade and other receivables 15(f) (351) (685) 29 (22) Intangible assets written-off 22 - 12 - - Property, plant and equipment written-off 22 - 21 - - Unrealised foreign exchange gain 22 (11) (6) - - Operating profit/(loss) before changes in working capital 17,571 19,763 (799) (684) Changes in working capital: Inventories (8,922) 319 - - Trade and other receivables and prepayments (2,163) (1,835) (4) - Trade and other payables 5,078 (5,720) 39 57 Contract costs 39 149 - - Contract liabilities (123) (483) - - Right to recover returned goods (939) 587 - - Refund liabilities 2,245 (1,369) - - Cash generated from/(used in) operations 12,786 11,411 (764) (627) Dividend received - - 1,764 1,039 Interest paid (559) (735) (146) (147) Interest received 73 42 582 575 Tax paid (5,310) (3,204) (244) (225) Tax refunded 187 735 - 1 Net cash from operating activities 7,177 8,249 1,192 616 ANNUAL REPORT 2024 HOLDINGS BERHAD Financial Statements (continued) 94
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