Question: Prepare a Financial Statement Analysis and evaluate the financial position and performance based on ratios obtained. Financial Result Number of ordinary shares At 1.7.2021 Acquired

  1. Prepare a Financial Statement Analysis and evaluate the financial position and performance based on ratios obtained.

Financial Result

Prepare a Financial Statement Analysis and evaluate the financial position and performance

Number of ordinary shares

At

1.7.2021

AcquiredDisposed

At

30.6.2022

Interest in the Company:Direct interest

Datuk MZBI1,200,0001,000,000-2,200,000DatoHD64,872,83727,265,000-92,137,837Seleman Ibra5--5Nami Ibra5--5DrRosliKhan851,200-(850,000)1,200DatoAzman Sri20,611,624--20,611,624

Indirect interest

DatoHD

10,891,800

-

-

10,891,800

Notes:

DirectorsRemuneration

Directorsremunerationisas follows:GroupRM000CompanyRM000

Directors remuneration:

- fees

686

506

-salaryandotheremoluments4,1422,152- allowances8484-definedcontributionplan506256- other benefit325,4213,000

SubsidiaryCompanies

Detailsofthesubsidiarycompanies aredisclosedinNote4 tothefinancialstatements.Auditors RemunerationAuditorsremunerationisasfollows:GroupRM000CompanyRM000

Statutoryaudit:

-HLBAACPLT

151

75

-Otherauditors20-17175

Non-statutoryaudit:

-HLBAACPLT

5

5

IndemnityandInsuranceCosts

STATEMENTSOFFINANCIALPOSITIONASAT30JUNE2022

2022

Group

2021

NoteRM000RM000

ASSETS

Non-Current Assets

Property,plantandequipment

3

4,965

75,204

Right-of-useassets53,7583,6108,72378,814

Current Assets

Trade receivables

7

34,030

39,602

Contractassets824,06612,880Otherreceivables94,8842,448Taxrecoverable7,8138,955Cashandcash equivalents1045,40086,603116,193150,488Non-currentassetheldfor sale657,551-173,744150,488TOTAL ASSETS182,467229,302

EQUITY AND LIABILITIES

Capital and Reserves

Sharecapital

11

241,561

231,889

Reserves12(246,245)(321,666)Equityattributabletoownersofthe Company(4,684)(89,777)Non-controlling interests(145)(129)TOTAL EQUITY(4,829)(89,906)

Non-Current Liabilities

Borrowings

13

48,488

-

Leaseliabilities142,0991,983Deferredtax liabilities151,446-52,0331,983

Current Liabilities

Trade payables

16

114,089

138,829

Otherpayables176,2153,450Contractliabilities87,1638,261Borrowings13404164,827Leaseliabilities141,8111,781Taxpayable5,58177135,263317,225TOTAL LIABILITIES187,296319,208TOTAL EQUITY AND LIABILITIES182,467229,302STATEMENTS OF FINANCIAL POSITION AS AT 30 JUNE 2022

2022

Company

2021

NoteRM000RM000

ASSETS

Non-Current Assets

Property,plantandequipment

3

1

2

Investmentin subsidiary companies428,30540,43028,30640,432

Current Assets

Otherreceivables

9

71

65

Taxrecoverable-425Cashandcash equivalents1024,1442,86124,2153,351TOTAL ASSETS52,52143,783

EQUITY AND LIABILITIES

Capital and Reserves

Sharecapital

11

241,561

231,889

Reserves12(191,284)(188,454)TOTAL EQUITY50,27743,435

Current Liabilities

Otherpayables

17

910

348

Taxpayable1,334-TOTAL LIABILITIES2,244348TOTAL EQUITY AND LIABILITIES52,52143,783

STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FORTHEFINANCIALYEARENDED30JUNE2022

2022Group20212022Company2021NoteRM000RM000RM000RM000

Revenue1883,931105,1327,5454,510Costofsales(50,173)(76,599)--Grossprofit33,75828,5337,5454,510Otherincome110,19569,90594144Administrativeexpenses(15,354)(13,858)(7,266)(7,044)

Other operatingexpenses

Net (provision)/reversal of expectedcreditlossallowancesonfinancialassetsand contract assets

(20,782)

(13,153)

(17,443)

95

(1,696)

-

(86,212)

36,627

Profit/(Loss)fromoperations94,66467,232(1,323)(51,975)Financecosts(2,881)(1,987)--Profit/(Loss)beforetaxation1991,78365,245(1,323)(51,975)Taxation21(8,050)(906)(1,507)-Profit/(Loss)forthefinancialyear83,73364,339(2,830)(51,975)

Other comprehensive (loss)/income:

Itemsthatmaybereclassifiedsubsequentlyto profit or loss

Foreigncurrencytranslationdifferences

(8,328)

6,168

-

-

Totalcomprehensiveincome/(loss)for the financial year

75,405

70,507

(2,830)

(51,975)

Profit/(Loss) for the financial year attributable to:

OwnersoftheCompany83,74164,344(2,830)(51,975)Non-controlling interests(8)(5)--83,73364,339(2,830)(51,975)Total comprehensive income/(loss)forthefinancialyearattributableto:Owners of the Company

75,421

70,508

(2,830)

(51,975)

Non-controlling interests(16)(1)--75,40570,507(2,830)(51,975)

Earnings per share

Basicanddiluted (sen)

22

8.74

7.70

based on ratios obtained. Financial Result Number of ordinary shares At 1.7.2021

AcquiredDisposedAt 30.6.2022 Interest in the Company:Direct interestDatuk MZBI1,200,0001,000,000-2,200,000DatoHD64,872,83727,265,000-92,137,837Seleman Ibra5--5Nami Ibra5--5DrRosliKhan851,200-(850,000)1,200DatoAzman Sri20,611,624--20,611,624Indirect interest

STATEMENTSOFCASHFLOWS FORTHEFINANCIALYEARENDED30JUNE2022

DatoHD 10,891,800 - - 10,891,800 Notes: DirectorsRemunerationDirectorsremunerationisas follows:GroupRM000CompanyRM000Directors remuneration: - fees 686

Profit/(Loss) for the financial year attributable to: - Owners of the Company - Non-controlling interests Gampang STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2022 Cosh Fous from Operctin Actinitios Profit/(Loss) before taxation Adjustments for: Depreciation of property, plant and equipment Depreciation of right-of-use asseis Amount owing by subsidiary companies wittenoff Inventory written-off Impairment lass on non-current asset held for sale Property, plant and equipment written-off Impairment loss on investment in subsidiary companies Finance costs Other receivables witten-of Net provision/(reversal) of expected credit loss allowance on: - trade receivablss - accrued billings - other receivables - contract assets - amount owing by subsidiary companies Interest income Remeasurement of lease liabilities Reversal of accrued purchases Reversal of impairment loss on property, plant and equipment Unrealised foreign exchange (gain)/kss Waiver of debt settiement Operating loss before changes in working capital Changes in working capitat Trade and other receivables Contract assets/(iabilities) Amount owing by subsidiary companies Trade and other payables Cash (used in)/generated from cperations Interest paid Interest received Tax refiund Tax paid Note 2027 Ruto60 91,783 6,629 1,930 9529 437 7 7 9 8 Grodp 2021 RMre00 65,245 6,374 1,874 4,291 42 Net cash (used in)/generated from operating activities Profit/(Loss) for the financial year attributable to: - Owners of the Company - Non-controlling interests Gampang STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2022 Cosh Fous from Operctin Actinitios Profit/(Loss) before taxation Adjustments for: Depreciation of property, plant and equipment Depreciation of right-of-use asseis Amount owing by subsidiary companies wittenoff Inventory written-off Impairment lass on non-current asset held for sale Property, plant and equipment written-off Impairment loss on investment in subsidiary companies Finance costs Other receivables witten-of Net provision/(reversal) of expected credit loss allowance on: - trade receivablss - accrued billings - other receivables - contract assets - amount owing by subsidiary companies Interest income Remeasurement of lease liabilities Reversal of accrued purchases Reversal of impairment loss on property, plant and equipment Unrealised foreign exchange (gain)/kss Waiver of debt settiement Operating loss before changes in working capital Changes in working capitat Trade and other receivables Contract assets/(iabilities) Amount owing by subsidiary companies Trade and other payables Cash (used in)/generated from cperations Interest paid Interest received Tax refiund Tax paid Note 2027 Ruto60 91,783 6,629 1,930 9529 437 7 7 9 8 Grodp 2021 RMre00 65,245 6,374 1,874 4,291 42 Net cash (used in)/generated from operating activities

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