STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2023 Group Company 2023 2022 2023 2022 Note RM’000 RM’000 RM’000 RM’000 Revenue 20 96,142 69,034 1,039 5,668 Cost of sales (59,582) (45,991) - - Gross profit 36,560 23,043 1,039 5,668 Other operating income 540 576 - - Distribution expenses (7,050) (6,477) (45) - Administrative expenses (14,026) (12,390) (385) (284) Net gain on impairment of financial instruments 685 1,044 22 - Other operating expenses (2,744) (2,833) (334) (246) Results from operating activities 13,965 2,963 297 5,138 Finance income 42 30 575 1 Finance costs 21 (857) (1,022) (147) - Profit before tax 22 13,150 1,971 725 5,139 Taxation 23 (2,982) (1,130) (104) - Net profit for the financial year attributable to owners of the Company 10,168 841 621 5,139 Other comprehensive income for the financial year, net of tax: Item that will not be reclassified subsequently to profit or loss Revaluation gain on property, plant and equipment 4,976 - - - Net changes in fair value of equity investments designated at fair value through other comprehensive income - (5) - - 4,976 (5) - - Total comprehensive income for the financial year attributable to owners of the Company 15,144 836 621 5,139 Earnings per share (sen) 24 - Basic 2.38 0.20 - Diluted 2.37 0.20 The accompanying notes form an integral part of the financial statements. ANNUAL REPORT 2023 SASBADI HOLDINGS BERHAD 85 Financial Statements (continued)
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