FINANCIAL STATEMENTS (continued) 73 STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2022 Group Company 2022 2021 2022 2021 Note RM’000 RM’000 RM’000 RM’000 Revenue 20 69,034 62,902 5,668 5,241 Cost of sales (45,991) (51,629) - - Gross profit 23,043 11,273 5,668 5,241 Other operating income 576 1,120 - - Distribution expenses (6,477) (5,884) - - Administrative expenses (12,390) (12,514) (284) (271) Net gain/(loss) on impairment of financial instruments 1,044 913 - (3,233) Other operating expenses (2,833) (3,751) (246) (2,677) Results from operating activities 2,963 (8,843) 5,138 (940) Finance income 30 10 1 1 Finance costs 21 (1,022) (1,623) - - Profit/(Loss) before tax 22 1,971 (10,456) 5,139 (939) Taxation 23 (1,130) 1,205 - - Net profit/(loss) for the financial year attributable to owners of the Company 841 (9,251) 5,139 (939) Other comprehensive loss for the financial year, net of tax: Item that will not be reclassified subsequently to profit or loss Net changes in fair value of equity investments designated at fair value through other comprehensive income (5) (12) - - (5) (12) - - Total comprehensive income/ (loss) for the financial year attributable to owners of the Company 836 (9,263) 5,139 (939) Earnings/(Loss) per share (sen) 24 - Basic 0.20 (2.20) - Diluted 0.20 (2.20) The accompanying notes form an integral part of the financial statements. 73 ANNUAL REPORT 2022
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