Consolidated Statement of Cash FlowsFor the year ended 31 December 2014

RM RM Cash flow from operating activitiesProfit before tax 495,310 Add/(less): non-cash itemsDepreciationGain on disposal of PPEGW impairment lossLoss on disposal of PPEAdd/(less): Changes in working capitalIncrease in InventoryIncrease in ARIncrease in APIncrease in Accrued liabilitiesIncrease in Unearned revenuesIncrease in Deferred taxNet cash flow from operating activitiesCash flow from investing activitiesSales of PPEPurchase of PPELong term loanNet cash flow from investing activitiesCash flow from financing activitiesSales of bondRepayment of long term loanRedemption of preference sharesIssuance of share capitalInterest incomeInterest receivedDividend income Dividend paid Net cash flow from financing activitiesNet increase in cash & cash equivalentBeginning cash balanceEnding cash balance

Consolidated Statement of Cash FlowsFor the year ended 31 December 2014

RM RM Cash flow from operating activitiesProfit before tax 495,310 Add/(less): non-cash itemsDepreciation - PPE 46,000 Gain on disposal of sub. (16,310)Share of Associate profit (38,000)GW impairment - Parent 36,000 GW impairment - Associate 18,000 Increase in Doubtful debt 28,000 Add/(less): Changes in WCIncrease in Inventories (71,000)Increase in AR (69,600)Increase AP 25,000 Derease in Accrued interest (5,000)Net cash flow from operating activities (46,910)Cash flow from Investing activitiesPurchase PPE (83,000)Inv in assoc - dividend received 11,100 Disposal of subsidiary (90.79-4.5) 86,290 Net cash flow from investing activities 14,390 Cash flow from financing activitiesDividend paid - NCI (11,180)Payment of l/t notes pble (64,917)Tax paid (138,693)Dividend paid - Parent (74,000)Net cash flow from financing activities (288,790)Net increase in cash and cash equivalents 174,000 Beginning cash balance (125+63-120.5) 67,500 Ending cash balance (180+197.5-136) 241,500

Consolidated Statement of Cash FlowsFor the year ended 31 December 2014

Inventoryb/d 96Increase 71

167

ARb/d 44Increase 69.6

113.6

APSUB-disposal 13

c/d 3043

Tax payable

Cash 138.693c/d 7

145.693

Div payable

Cash 74c/d 84

158

Prov for d/debt

0

Accrued Interest ExpenseDecrease 5c/d 15

20

PPEb/d 899Cash 83

982

Inv - Quoted sharesb/d 130SUB 30

160

Inv - associatesb/d 124.5share of assoc profit 38

162.5

Intangible assetsb/d 89.5

89.5

NCISUB-disposal (20% x 93.1) 18.62Cash 11.18c/d 136

165.8

L/t notes payableSUB-disposal 48.000 cash 64.917c/d 134.083

247.000

InventorySUB-disposal 36c/d 131

167

ARSUB-disposal 27.6Doubtful debt 28c/d 58

113.6

APb/d 18Increase 25

43

Tax payableb/d 8.500Tax expense 137.193

145.693

Div payableb/d 74SCI 84

158

Prov for d/debt

Increase 28

28

Accrued Interest Expenseb/d 20

20

PPESUB-disposal 86c/d 850Depreciation 46

982

Inv - Quoted shares

c/d 160160

Inv - associatesShare of tax 11.4Impairment 18c/d 122Dividend 11.1

151.4

Intangible assetsGW impairment 36SUB-disposal 30c/d 23.5

89.5

NCIb/d 128SCI 37.8

165.8

L/t notes payableb/d 247

247

AR

0 0