177 ACCOUNTABILITY (FINANCIAL STATEMENTS) INCOME STATEMENTS For the financial year ended 31 January 2023 Note Group Company 2023 RM million 2022 RM million 2023 RM million 2022 RM million Revenue 6 & 42 6,324 3,607 73 185 Cost of sales 7 (4,497) (2,299) - - Gross profit 1,827 1,308 73 185 Other items of income Interest income 42 23 8 3 Other income 8 55 78 309 2 Other items of expenses Administrative expenses 9 (476) (312) (133) (105) Finance costs 12 (577) (388) (115) (62) Share of (loss)/profit of joint ventures (3) 10 - - Share of loss of associates (13) (3) - - Profit before tax 855 716 142 23 Income tax expense 13 (267) (192) (5) (2) Profit for the financial year 588 524 137 21 Attributable to: Owners of the Company 589 401 137 21 Non-controlling interests (1) 123 - - 588 524 137 21 Earnings per share (EPS) attributable to ordinary equity holder of the Company * Sen Sen (Restated) Basic EPS 14(a) 16.7 10.9 Diluted EPS 14(b) 16.7 10.9 * For comparative purpose, the basic and diluted earnings per share for the year ended 31 January 2022 had been adjusted to reflect the bonus Issue of 1 bonus share for every 1 existing ordinary share which was completed on 14 April 2022, the rights issue of 2 rights shares for every 5 existing ordinary shares which was completed on 28 June 2022, and distributions declared to holders of perpetual securities in determining the profits attributable to ordinary equity shareholders. Please refer to Note 14 for further details. The notes on pages 189 to 319 are an integral part of these financial statements.
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