No Items RM'000 Working (RM'000)

Gross Profit
- Profit before taxation
+Finance Costs
i Distribution costs 520 - Interest received
+Administrative Expenses
Distribution Costs
ii Profit before taxation 2,845 the figure is same per cash flow

=2,845 (Profit before taxation)- 2,276 (Profit for the

iii Taxation 569
period)

iv Intangible assets 375 =325 (IA balance b/f) + 50 (Acquire of IA)

v Inventories 450 =402 Inventory bal b/f) +48 (Increase of inventory)

vi Receivables 490 =415 (Receivable bal b/f) +75 (increase in receivable)

Cash flow change in years = changes of cash balances

+ changes of short-term inevestment = 426

vii Short-term investments 0 Thus, changes of short term investment = 426 - (548-
242) = 120

The short-term inevstment in 2018 = 120 - 120 = 0

viii Share capital 760 =700 (bal b/f) +60 (from cash flow)

=330 (bal b/f) +2,276 (profit for the period) -1,460

ix Retained earnings 1,146
(Dividend paid)

x Loan 500 =600 (balance b/f) -100 (Repayment)

=319 ( trade payable bal b/f) +8 (increase in

xi Trade payables 327
payables)
=110 (taxation bal b/f) +569 (current year taxation)
xii Taxation 120
-559 (tax paid)
Acc depn c/f
less : Acc depn b/f
Less : Acc of fix & fitting
xiii Depreciation 180 (disposal) (250-140)

Depreciation charge
 Gain on sale of property, plant =140 (NBV of fixtures & fitting) -150 (sales of fixed
xiv (10)
and equipment asset)

Investment b/f
Less : Investment c/f
Profit on sale of non-current
xv (5) Less : Proceeds from the sales of
asset investments investments

Profit on sales

Net cash used in investing =2,186 (net cash from operating activities) - 260 (Net
xvi 1,926
activities cash used in ivesting activities)

PPE bal c/f

Payments to acquire property,
xvii
plant and equipment
add : disposal of fixture & fitting
540 Less : PPE b/f
Less : Revaluation (400-100)

Increase in cash and cash =1,926 (net cash used in investing) -1,500 (Next cash
xvii 426
equivalents from financing activities)
g (RM'000)

3,720
(2,845)
Change in
75 2019 2018
year
(150)
430
520 Cash balances 548 242 306
h flow Short-term investments 120 ?? 120

ation)- 2,276 (Profit for the

668 ?? 426

50 (Acquire of IA)

48 (Increase of inventory) Thus, balance of investment in 2018 = 120 - 120 =0

) +75 (increase in receivable)

s = changes of cash balances

nevestment = 426

rm investment = 426 - (548-

nt in 2018 = 120 - 120 = 0

cash flow)

ofit for the period) -1,460

Repayment)

b/f) +8 (increase in

569 (current year taxation)

560
(490)
(110)

180
 fitting) -150 (sales of fixed

75
(50)
(30)

(5)

erating activities) - 260 (Net

vities)
1,780
250

(1,190)
(300)

investing) -1,500 (Next cash