Calculate Cost Volume Profit :

1) Contribution margin

2) Contribution margin ratio

3) Break-even point

4) Margin of safety

5) Degree of operating leverage

Revenue Cost of sales Gross profit Other income - Interest income - Other income Selling and distribution expenses Administrative expenses Reversal of impairment loss/(impairment loss) on trade receivables Finance costs Share of (loss)/profit of an associate,net of tax Share of profit of a joint venture, net of tax Profit before tax Tax expense Profit for the financial year Total other comprehensive income, net of tax Total comprehensive income Profit for the financial year and total comprehensive income attributable to: Owners of the parent Non-controlling interests Earnings per ordinary share attributable to owners of the parent: Basic (Sen) Diluted (Sen) 2017 277,172,768 150,573,207 126,599,561 3,482,349 1,099,084 6,571,933 14,649,649 3,620,818 13,412 854,788 107,206,794 25,538,599 81,668,195 0 81,668,195 81,457,256 210,939 81,668,195 18.88 18.88