FINANCIAL STATEMENTS (continued) 77 STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2022 Group Company 2022 2021 2022 2021 Note RM’000 RM’000 RM’000 RM’000 CASH FLOWS FROM OPERATING ACTIVITIES Profit/(Loss) before tax 1,971 (10,456) 5,139 (939) Adjustments for: Amortisation of intangible assets 7 1,422 1,422 - - Depreciation of property, plant and equipment 5 1,932 2,517 - - Depreciation of investment properties 6 53 53 - - Dividend income 22 (1) (1) (5,668) (5,241) Finance costs 21 1,022 1,623 - - Finance income 22 (30) (10) (1) (1) Gain on disposals of property, plant and equipment 22 (124) (211) - - Impairment loss on amount due from subsidiaries 15 - - - 3,233 Impairment loss on investment in subsidiaries 8 - - - 2,316 Impairment loss on goodwill 7 - 533 - - Net write down of inventories 12 3,450 10,997 - - Net reversal of impairment loss on trade receivables 15 (1,044) (913) - - Property, plant and equipment written off 5 - 28 - - Share-based payment 17 480 500 - - Operating profit/(loss) before changes in working capital 9,131 6,082 (530) (632) Changes in working capital: Inventories (9,705) (141) - - Trade and other receivables and prepayments 4,972 5,378 - (32) Trade and other payables 5,067 1,658 10 (32) Contract costs 326 18 - - Contract liabilities (1,011) (99) - - Right to recover returned goods (1,200) 293 - - Refund liabilities 2,390 (538) - - Cash generated from/(used in) operations 9,970 12,651 (520) (696) Dividend received - - 2,440 960 Interest paid (821) (1,179) - - Interest received 30 10 1 1 Tax paid (973) (2,474) - - Tax refunded 55 4,806 4 - Net cash from operating activities 8,261 13,814 1,925 265 77 ANNUAL REPORT 2022
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