MAXIS

Statement Of Comprehensive Income For The Financial Ended 31 December 2014

2014(RM) 2013(RM)

Continuing Operations

Revenue 1985,000 2079,000

Cost of sales - -

Gross profit 1985,000 2079,000

Other Income - -

Administrative expenses (12,928) ( 16,825 )

Other operating (expenses) / income ( 4,732 ) ( 5,215 )

Operating profit 1,967,340 2,056,962

Finance cost ( 417,328 ) ( 354,398 )

Profit before tax from continuing operations 1621,498 1769,293

Tax expenses ( 590 ) ( 1142 )

Profit for the financial 1,620,899 1,768,151

 DIGI

Statement Of Comprehensive Income For The Financial Ended 31 December 2014

2014(RM) 2013(RM)

Continuing Operations

Revenue 2,005,950 1,262,500

Cost of sales - -

Gross profit - -

Other Income 2,005,950 1262,500

Administrative expenses - -

Cost of materials and traffic expenses ( 1435 ) ( 1387 )

Operating profit - -

Profit before tax from continuing operations 2,006,439 1,2629,66

Taxation expenses (87) ( 83 )

Profit net of tax 14,930 13,209

ANALYSING FINANCIAL STATEMENT
Maxis Berhad Digi.Com Berhad
RM000 RM000
Revenue 1,985,000 2,005,950

Gross Profit 1985,000 -

Administrative Expenses 12,928 -

Operating Profit / Loss 1,967,340 -

Tax Expenses 590 83

COMPARISON BETWEEN DIGI AND MAXIS ( SFP )

EXPLANATION:

Revenue

Revenue is the amount of money that a company actually receives during a specific
period, including discounts and deductions for returned merchandise . It is the "top line" or
"gross income" figure from which costs are subtracted to determine net income .

Revenue for Maxis Berhad is 1985,000 while for Digi.Com Berhad is 2,005,950. Maxis
Berhad is lower because it Maxis do not offer triple play of mobile, broadband, and pay TV
compared to Digi.Com Berhad.

Gross Profit

Gross profit is a company's total revenue (equivalent to total sales) minus the cost of
goods sold. Gross profit is the profit a company makes after deducting the costs associated with
making and selling its products, or the costs associated with providing its services .

Gross profit for Maxis Berhad is 1985,000 but there is no gross profit for Digi.Com
Berhad in annual report 2014.
Administrative Expenses

Administrative expenses are the expenses that an organization incurs not directly tied to a
specific function such as manufacturing, production or sales. Salaries of senior executives and
costs of general services such as accounting are examples of administrative expenses .

Administrative expenses for Maxis Berhad is (12,928 ) while for Digi.Com Berhad but
there is no administrative expenses for Digi.Com Berhad.

Operating Profit

Operating profit is the profit earned from a firm's normal core business operations. This
value does not include any profit earned from the firm's investments, such as earnings from firms
in which the company has partial interest, and the before the deductions of applicable interest
and taxes owed.

Operating profit for Maxis Berhad is 65,692 while for Digi.Com Berhad there is no
operating profit.

Tax Expense

Income tax expense is the amount of expense that a business recognizes in an accounting
period for the government tax related to its taxable profit .

Tax expenses for Maxis Berhad is ( 590 ) while for Digi.Com Berhad is ( 83 ) . Maxis
Berhad tax expenses is higher than Digi.Com Berhad.