FINANCIAL STATEMENTS

Statement of Profit or Loss and other Comprehensive Income

Statement of Profit or Loss and other Comprehensive Income

for the year ended 31 December 2016
RM
Revenue xx
Cost of sales (xx)
Gross profit xx
Other income xx
Distribution costs (xx)
Administrative expenses (xx)
Other expenses (xx)
Finance costs (xx)
Profit before tax xx
Income tax expense (xx)
Profit for the year xx
Other comprehensive income xx
Total comprehensive income xx

Statement of Changes in Equity

Statement of Changes in Equity

for the year ended 31 December 2016
Share Retained Revaluation Other
Capital Earnings Reserve Reserves Total
RM RM RM RM RM
Balance as at 1/1/2016 xx xx xx xx xx
Issuance of share capital xx
Profit for the year xx
Other comprehensive income-reval. surplus xx
Dividends paid (xx)
Balance as at 31/12/2016 xx xx xx xx xx
 Statement of Financial Position

Statement of Financial Position

as at 31 December 2016
RM
ASSETS
Non-Current Assets
Property, plant and equipment xx
Intangible assets xx
Investments xx

Current Assets
Inventories xx
Trade receivables xx
Other receivables xx
Short term investments xx
Cash and cash equivalents xx

TOTAL ASSETS xx

EQUITY AND LIABILITIES

Equity
Share capital xx
Retained earnings xx
Reserves xx
Total Equity xx

Non-Current Liabilities
Bank loan xx
Bonds payable xx

Current Liabilities
Trade payables xx
Other payables and accruals xx
Short term borrowings xx
Total Liabilities xx

TOTAL EQUITY AND LIABILITIES xx

 Statement of Cash Flows

Direct Method
Statement of Cash Flows
for the year ended 31 December 2016
RM
Cash Flows from Operating Activities
Cash received from customers xx
Cash payment to suppliers and employees (xx)
Cash generated from operations xx
Interest paid (xx)
Tax paid (xx)

Net cash flows from operating activities xx

Cash Flows from Investing Activities

Payment for purchase of property, plant and equipment (xx)
Payment for purchase of intangible assets (xx)
Proceeds from disposal of property, plant and equipment xx
Proceeds from disposal of intangible assets xx
Payment for purchase of investments (xx)
Interest received xx

Net cash flows from investing activities xx

Cash Flows from Financing Activities

Proceeds from loan xx
Proceeds from issuance of shares xx
Repayment of loan (xx)
Dividends paid (xx)

Net cash flows from financing activities xx

Net increase/(decrease) in cash and cash equivalents xx

Cash and cash equivalents at the beginning of the year xx
Cash and cash equivalents at the end of the year xx
Indirect Method

Statement of Cash Flows

for the year ended 31 December 2016
RM
Cash Flows from Operating Activities
Profit before tax xx
Adjustments for non-cash items:
Depreciation/Amortisation/Impairment xx
Allowance for doubtful debts xx
Loss/(gain) on disposal of property, plant and equipment xx

Changes in working capital:

Increase in inventories (xx)
Decrease in receivables xx
Increase in other current assets (xx)
Decrease in payables (xx)
Increase in other current liabilities xx
Cash generated from operations xx
Finance costs paid (xx)
Tax paid (xx)

Net cash flows from operating activities xx