Marathon Sdn Bhd Statement of Cash Flow for the year ended 31 December 20X8 RM'000 Cash flow

from operating activities Profit before tax Adjustments: Interest income Interest expense Depreciation Gain on disposal Operating profit before working capital charges Decrease in inventories (26,350 - 29,365) Decrease in trade receivables (13,412 - 16,446) Decrease in trade payables (23,534 - 23,804) Cash generated from operation Tax paid (W1) Interest paid Net cash generated from operating activities (A) RM'000 17,414 (101) 1,749 6,784 (1,806) 3,015 3,034 (270) (2,395) (1,749)

6,626 24,040

5,779 29,819 (4,144) 25,675

Cash flow from investing activities Purchase of non-current asset (W2) Proceeds from disposal of non-current asset (W2) Interest income received Net cash used in investing activities (B) Cash flow from financing activities Dividend paid Procceds from share issued (23,576 - 21,082) Procceds from share issued at premium (11,982 - 10,245) Repayment of long term loan ( 5,743 - 22,632) Net cash used in financing activities (C) Net increase in cash and cash equivalents (A + B + C) Cash and cash equivalents at the beginning of the year * Cash and cash equivalents at the end of the year*

(14,196) 5,667 101 (8,428)

(3,697) 2,494 1,737 (16,889) (16,355) 892 (4,806) (3,914)

*Notes to cash and cash equivalents* Cash at bank Bank overdraft 20X8 2,955 (6,869) (3,914) 20X7 3,036 (7,842) (4,806)

W1 Tax paid Tax payable RM 2,395 Balance b/d 2,101 SCI 4,496 RM 1,926 2,570 4,496

Bank Balance c/d

W2

Non-current asset - Cost RM Balance b/d 124,252 Disposal a/c Bank (additional purchase) 14,196 Balance c/d 138,448 Accumulated depreciation RM 1,435 Balance b/d 30,978 Depreciation 32,413 Disposal a/c RM 1,806 Bank 5,296 Accumulated depreciation 7,102

RM 5,296 133,152 138,448

Disposal a/c Balance c/d

RM 25,629 6,784 32,413

Gain on disposal Non-current asset - Cost

RM 5,667 1,435 7,102