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 2020 277,172,768 179,302,111 148,563,349 132,160,412 255,878,728 150,573,207 84,062,043 73,914,686 78,312,523 156,500,867 126,599,561 95,240,068 74,648,663 53,847,889 99,377,861 0 2018 3,482,349 3,435,641 3,526,018 2,554,668 1,269,280 1,099,084 2,570,460 6,172,959 407,626 3,823,237 4,840,618 4,718,776 6,571,933 5,081,989 5,736,545 14,649,649 16,463,462 15,325,592 13,286,891 15,205,742 -43,927 4,552,624 906 3,620,818 2,611,478 4,038,594 57,300 3,537,224 -61 13,412 7,740 2,570 973,344 935,366 854,788 249,599 281,831 81,347,155 107,206,794 78,070,324 60,184,845 34,336,628 25,538,599 22,628,828 12,402,340 10,077,891 20,591,316 81,668,195 55,441,496 47,782,505 24,258,737 60,755,839 0 18.88 18.88 2019 0 81,668,195 55,441,496 47,782,505 24,258,737 12.79 12.79 0 11.22 11.22 2021 81,457,256 55,404,428 48,641,804 25,595,053 61,629,623 210,939 37,068 859,299 1,336,316 81,668,195 55,441,496 47,782,505 24,258,737 873,784 60,755,839 5.9 5.9 0 60,755,839 14.17 14.15