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Financial Statements - Malaysian Private Entities Reporting Standards - 1.1

General
Filing Information

Disclosures
Scope of filing
Disclosure - Directors report
Disclosure - Statement by directors
Disclosure - Director business review
Disclosure - Auditors report to members

Statements
Statement of financial position, by current/non-current method
Sub-classification of assets, liabilities and equity, by current/non-current method
Statement of profit or loss, by function of expense
Analysis of profit or loss, by function of expense
Statement of Comprehensive Income - Net of tax
Statement of cash flows, indirect method
Statement of Changes in Equity

Notes
Notes - Corporate information
Notes - Summary of significant accounting policies
Notes - List of notes
Notes - Issued capital
Notes - Related party transactions
 FS-MPERS Filing Information
* denotes mandatory items to be reported Edit Filing Information
#TABLE#
Filing Information
General Filing Information
*Company registration number 201201028960
ABC DEVELOPMENT
*Name of company
SDN BHD
Former name of the company

*Origin of company Incorporated in Malaysia

*Status of company Private company

Company limited by
*Type of company
shares

*Disclosure of financial statements preparation for Subsequent preparation

current submission of financial statements

*Company's current financial year start date 01/02/2017

*Company's current financial year end date 31/01/2018
Company's previous financial year start date 01/02/2016
Company's previous financial year end date 31/01/2017
*Status of carrying on business during the Carrying on business
financial year activities
*Disclosure of financial statements audit status Audited
Audit exemption category
Malaysian Private
*Basis of accounting standards applied to prepare
Entities Reporting
the financial statements
Standard
Disclosure of other accounting standards
applied
*Type of submission FS-MPERS
Nature of financial statements Separate

*Description of presentation currency Malaysian Ringgit (MYR)

Description of functional currency Malaysian Ringgit (MYR)

*Level of rounding used in financial statements Actuals

 FS-MPERS Scope of filing
* denotes mandatory items to be reported
#TABLE#
Disclosure on scope of filing
Particulars of Financial Statements and
Reports
*Date of financial statements approved by Board
02/07/2018
of Directors
*Date of circulation of financial statements and
02/07/2018
reports to members
Date of financial statements and reports of the
directors and auditors (if applicable) laid in
annual general meeting
*Date of Statutory Declaration 02/07/2018
Disclosure on whether company's shares are
Not-listed
traded on any official stock exchange
Disclosure of the regulation applied during Companies Act 1965 or
incorporation of the company 2016
Company not regulated
Disclosure of whether company regulated by
by Bank Negara
Bank Negara Malaysia at the financial year end
Malaysia

*MSIC Code
#PRIM#
#TAEdit Nature of business

Business 1 41001

Business 2 41002

#TABLE#
Approved Application From The Registrar Or
Minister
Description on whether company had applied for
any exemption, waiver, relief or extension of
time with regards to annual return or financial No
statements and reports from Registrar or
Minister
Method used for preparing Statement of Financial
Current-Noncurrent
Position
 Method used for preparing Statement of Profit or
Function of expense
Loss
Method used for preparing Statement of
After tax
Comprehensive Income
Method used for preparing Statement of Cash
Indirect
Flows
Changes From Subsequent XBRL Financial
Statements Filing
*Disclosure on whether comparative period values
No
are restated
*Disclosure on whether opening statements
No
changed due to changes in accounting standards
*Disclosure on whether reclassification of previous
financial statements changed due to changes in No
accounting standards
*Description on whether company changed the
No
duration of financial reporting period
*Description of business

RESIDENTIAL
BUILDINGS
NON-RESIDENTIAL
BUILDINGS
 FS-MPERS Disclosure - Directors report
* denotes mandatory items to be reported
#TABLE#
Disclosure on directors report
Director's Report
*Disclosure of Director's Report [Text block added]
*Number of directors signing directors' report 2
*Name of first director who signed directors'
Tan Kok Tee
report
*Type of identification of first director who signed
MyKad
director's report
*Identification number of the first director who
560510088068
signed director's report
Name of second director who signed the
Janerena
director's report
Type of identification of second director who
MyKad
signed directors' report
Identification number of the second director who
560207058066
signed director's report
*Disclosure of status of dividend Recommended
*Disclosure of contingent or other liability being
enforceable within twelve months after the end of No
financial year
*Disclosure of occurrence of any substantial,
material or unusual in nature items, transactions No
or events

*Disclosure of directors received or become

entitled to receive other benefits by reason of No
contract made by company or related corporation

*Date of signing director's report 02/07/2018

 FS-MPERS Disclosure - Statement by directors
* denotes mandatory items to be reported
#TABLE#
Disclosure on statement by directors
Statement by Directors
*Disclosure of Statement by Directors [Text block added]
*Disclosure of directors opinion that the financial
statements or consolidated financial statements
are drawn up in accordance with approved
Yes
accounting standards and reflect true and give
true and fair view of financial position and
performance of the company and the group
*Number of directors signing Statement by
2
Directors
*Name of first director who signed Statement by
Tan Kok Tee
Directors

*Disclosure whether the first director is also Primarily responsible for

primarily responsible for financial management of financial management of
the company the company

*Type of identification of first director who signed

MyKad
Statement by Directors
*Identification number of the first director who
560510088068
signed Statement by Directors
Name of second director who signed Statement
Serena
by Directors
Not primarily
Disclosure whether the second director is also
responsible for financial
primarily responsible for financial management
management of the
of the company
company
Type of identification of second director who
MyKad
signed Statement by Directors
Identification number of second director who
560207058066
signed Statement by Directors
Name of other person primarily responsible for
financial management of the company
Type of identification of other person primarily
responsible for financial management of the
company
Identification number of other person primarily
responsible for financial management of the
company
Date of signing statement by directors 02/07/2018
 FS-MPERS Disclosure - Director business review
* denotes mandatory items to be reported
#TABLE#
Disclosure on directors business review
Disclosure of statement by directors for business
review
Disclosure of business review either on
environment, employees or social and community
issues
Details of company's employees
*Number of employees 200
 FS-MPERS Disclosure - Auditors report to members
* denotes mandatory items to be reported
#TABLE#
Disclosure on auditors report to members
Auditor's report
Disclosure of auditor's report to members [Text block added]
*Type of auditor's opinion Unmodified opinion
*Date of signing auditor's report 02/07/2018
Auditors information
Details of auditors signing report

*License number of auditor 1389

Name of auditor signing report ONG HUAT HUAT

Details of audit firm

*Registration number of audit firm AF0389

Name of audit firm Ong Huat Huat & Co

Detailed address of audit firm
8-10-1, MEGAN
*Address line 1
AVENUE 89
189, JALAN TUN
Address line 2
RAZAK
Address line 3
*Postcode 50400
*Town KUALA LUMPUR
*State W.P. KUALA LUMPUR
Insert only the first four digit from the full auditor's license
number.
e.g. XXXX/XX/XX(J/PH)

Insert AF and the audit firm's four digit number from the full audit
firm's number.
e.g. AFXXXX
 FS-MPERS Statement of financial position, by current/non-current method
* denotes mandatory items to be reported

#STDTENDTDATE# 2018

#UNITSCALE# MYR'Actuals
#TABLE#
Statement of financial position
Statement of financial position
Assets
Non-current assets
*Property, plant and equipment 84,452.00
*Investment properties 0.00
*Biological assets 0.00
*Intangible assets 0.00
*Investments in subsidiaries 0.00
*Investments in associates 0.00
*Investments in joint ventures 0.00
Other investments
*Trade and other non-current receivables 0.00
Deferred tax assets
*Other non-current assets 2,202,003.00
Total non-current assets 2,286,455.00
Current assets
*Inventories 28,585,041.00
Biological assets
Other investments
*Trade and other current receivables 207,395,764.00
Current tax assets 1,585,982.00
Derivative financial assets 0.00
*Cash and cash equivalents 62,429,529.00
*Other current assets 13,621,952.00
Total current assets 313,618,268.00
*Total assets 315,904,723.00
Equity and liabilities
Equity
*Issued capital 18,000,002.00
*Retained earnings 118,635,598.00
Treasury shares
*Other reserves 0.00
*Total equity attributable to owners 136,635,600.00
 *Equity - other components 0.00
Non-controlling interests 0.00
*Total equity 136,635,600.00
Liabilities
Non-current liabilities
*Loans and borrowings 0.00
*Employee benefits 0.00
Deferred income
*Provisions 0.00
Deferred tax liabilities 14,296.00
*Trade and other non-current payables 0.00
Other non-current liabilities
Total non-current liabilities 14,296.00
Current liabilities
*Loans and borrowings 24,847,967.00
*Employee benefits 0.00
Deferred income
*Provisions 15,610,624.00
*Trade and other current payables 138,796,236.00
Current tax liabilities
Derivative financial liabilities
Other current liabilities
*Total current liabilities 179,254,827.00
*Total liabilities 179,269,123.00
*Total equity and liabilities 315,904,723.00
#TABLE#
#LAYOUTSCER#
-current method

2017
MYR'Actuals

110,107.00 See details

0.00 See details BCH
0.00
0.00 See details BCH
0.00 See details BCH
0.00 See details BCH
0.00 See details BCH
BCH
0.00 See details BCH
BCH
9,030,936.00 BCH
9,141,043.00

569,180.00 See details

BCH
BCH
216,928,728.00 See details
3,189,838.00
0.00
55,098,499.00 See details
29,016,287.00
304,802,532.00
313,943,575.00

5,130,002.00 See details

118,430,999.00
BCH
12,870,000.00 See details BCH
136,431,001.00
 0.00 See details BCH
0.00
136,431,001.00

0.00 See details BCH

0.00 See details BCH
BCH
0.00 See details BCH
14,296.00
0.00 See details BCH
BCH
14,296.00

24,842,530.00 See details

0.00 See details BCH
BCH
13,885,479.00 See details
138,770,269.00 See details
BCH
BCH
BCH
177,498,278.00
177,512,574.00
313,943,575.00

#LAYOUTECER#
 FS-MPERS Sub-classification of assets, liabilities and equity, by current/non-current meth
* denotes mandatory items to be reported

#STDTENDTDATE# 2018

#UNITSCALE# MYR'Actuals
#TABLE#
Statement on sub-classification of assets,
liabilities and equity
Statement on sub-classification of assets,
liabilities and equity
Sub-classification of assets, liabilities and
equity
Property, plant and equipment
Land and buildings
Land
Freehold land
Long term leasehold land
Short term leasehold land
Total land 0.00
Buildings
Building on freehold land

Building on long term leasehold land

Building on short term leasehold land

Leased properties
Total buildings 0.00
Total land and buildings 0.00
Machinery
Vehicles 1.00
Office equipment, fixture and fittings 84,451.00
Plant and equipment
Construction in progress/Asset work-in
progress
Other property, plant and equipment
*Total property, plant and equipment 84,452.00
Investment properties
Freehold land
Long term leasehold land
Short term leasehold land
Buildings
 Other investment property
*Total investment properties 0.00
Intangible assets and goodwill

Intangible assets other than goodwill

Copyrights, patents and other industrial

property rights, service and operating
rights
Other intangible assets
Total intangible assets other than
0.00
goodwill
Goodwill
*Total intangible assets and goodwill 0.00
Investments in subsidiaries

Unquoted shares, net of impairment losses

Quoted shares in Malaysia

Quoted shares outside Malaysia
Other investments in subsidiaries
*Total investments in subsidiaries 0.00
Investments in associates

Unquoted shares, net of impairment losses

Quoted shares in Malaysia

Quoted shares outside Malaysia
Share of post-acquisition profits and
reserves
Other investments in associates
*Total investments in associates 0.00
Investments in joint ventures

Unquoted shares, net of impairment losses

Quoted shares in Malaysia

Quoted shares outside Malaysia
Share of post-acquisition profits and
reserves
Other investments in joint ventures

*Total of investments in joint ventures 0.00

Trade and other non-current receivables

Non-current trade receivables

Trade receivables due from holding
company

Trade receivables due from subsidiaries

Trade receivables from associates

 Trade receivables due from joint
ventures
Trade receivables due from other
related parties
Other non-current trade receivables

Total non-current trade receivables 0.00

Other non-current receivables

Other non-current receivables due
from related parties
Other receivables due from holding
company
Other receivables due from
subsidiaries
Other receivables due from
associates
Other receivables due from joint
ventures
Other receivables due from other
related parties
Total other non-current
receivables due from related 0.00
parties
Non-current non-trade receivables
Accrued income

Lease and hire purchase receivables

Other non-current non-trade

receivables
Total other non-current non-
0.00
trade receivables

Total other non-current receivables 0.00

*Total trade and other non-current

0.00
receivables
Inventories
Raw materials
Work in progress
Finished goods
Spare parts
Other inventories 28,585,041.00
*Total inventories 28,585,041.00
Trade and other current receivables
Current trade receivables
Trade receivables due from contract
customers
Trade receivables due from holding
company
 Trade receivables due from subsidiaries

Trade receivables due from associates

Trade receivables due from joint
ventures
Trade receivables due from other
related parties
Other current trade receivables 21,373.00
Total current trade receivables 21,373.00
Other current receivables
Current other receivables due from
related parties
Other receivables due from holding
company
Other receivables due from
subsidiaries
Other receivables due from
associates
Other receivables due from joint
ventures
Other receivables due from other
38,063,588.00
related parties
Total current other receivables
38,063,588.00
due from related parties
Current prepayments and current
accrued income
Prepayments
Accrued income 0.00
Total current prepayments and
0.00
current accrued income
Current non-trade receivables
Interest receivable
Deposits 1,181,474.00
Dividend receivables

Lease and hire purchase receivables

Other current non-trade receivables 168,129,329.00

Total non trade receivables 169,310,803.00

Total other current receivables 207,374,391.00
*Total trade and other current
207,395,764.00
receivables
Cash and cash equivalents
Cash
Cash in hand
Balances with banks 55,229,529.00
Total cash 55,229,529.00
Cash equivalents
Deposits placed with licensed banks
 Deposit placed with other corporations

Fixed deposits with financial institutions

Cash equivalents with other financial

institutions
Short-term deposits 7,200,000.00
Short-term investments
Other banking arrangements
Total cash equivalents 7,200,000.00
Other cash and cash equivalents
*Total cash and cash equivalents 62,429,529.00
Issued capital
Capital from ordinary shares 18,000,002.00

Capital from redeemable preference shares

Capital from non-redeemable preference

shares
*Total issued capital 18,000,002.00
Other reserves
Non-distributable
Capital reserve
Foreign currency translation reserve
Revaluation surplus
Other non-distributable reserves
Total other non-distributable
0.00
reserves
Distributable
Other distributable reserves
Total other distributable reserves 0.00
*Total other reserves 0.00
Equity - others components
Perpetual Sukuk
Equity component of Irredeemable
Convertible Unsecured Loan Stocks
(ICULS)
Equity component of preference shares
Equity components of other financial
instruments
*Total equity - other components 0.00
Non-current loans and borrowings
Secured bank loans
Unsecured bank loans
Secured convertible notes
Unsecured convertible notes
Redeemable preference shares
Finance lease liabilities
Loan from holding company
 Loan from subsidiaries
Loan from associates
Loan from joint ventures
Loan from other related companies
Other secured bank facilities
Other unsecured bank facilities
Other non-current borrowings
*Total non-current borrowings 0.00
Non-current employee benefits

Cash-settled share-based payment liability

Employment termination benefits

Provision for unconsumed leave
Defined contribution plan
Defined benefit plan
Other non-current employee benefits
*Total non-current employee benefits 0.00
Non-current provisions
Warranty provision
Restructuring provision
Legal proceedings provision
Onerous contracts provision
Provision for decommissioning, restoration
and rehabilitation costs
Other non-current provisions
*Total non-current provisions 0.00
Trade and other non-current payables
Non-current trade payables

Trade payables due to holding company

Trade payables due to subsidiaries

Trade payables due to associates
Trade payables due to joint ventures
Trade payables due to other related
parties
Other non-current trade payables
Total non-current trade payables 0.00
Other non-current payables
Other non-current payables due to
related parties
Other payables due to holding
company
Other payables due to subsidiaries
Other payables due to associates

Other payables due to joint ventures

Other payables due to related parties

 Total other non-current payables
0.00
due to related parties
Non-current non-trade payables
Deferred income
Accruals
Retention payable
Other non-current non-trade
payables
Total non-current non-trade
0.00
payables
Total other non-current payables 0.00
*Total trade and other non-current
0.00
payables
Current borrowings
Secured bank loans
Unsecured bank loans
Secured convertible notes
Unsecured convertible notes
Secured bank overdrafts
Unsecured bank overdrafts
Redeemable preference shares
Finance lease liabilities
Loan from holding company
Loan from subsidiaries
Loan from associates
Loan from joint venture
Loan from other related companies
Other secured bank facilities
Other unsecured bank facilities
Other current borrowings 24,847,967.00
*Total current loans and borrowings 24,847,967.00
Current employee benefits

Cash-settled share-based payment liability

Employment termination benefits

Provision for unconsumed leave
Defined contribution plan
Defined benefit plan
Other current employee benefits
*Total current employee benefits 0.00
Current provisions
Warranty provision
Restructuring provision
Legal proceedings provision
Onerous contracts provision
Provision for decommissioning, restoration
and rehabilitation costs
 Other current provisions 15,610,624.00
*Total current provisions 15,610,624.00
Trade and other current payables
Current trade payables

Trade payable due to contract suppliers

Trade payables due to holding company

Trade payables due to subsidiaries

Trade payables due to associates
Trade payables due to joint ventures
Trade payables due to other related
parties
Other current trade payables
Total current trade payables 0.00
Other current payables
Other current payables due to
related parties
Other payables due to holding
8,806,460.00
company
Other payables due to subsidiaries
Other payables due to associates

Other payables due to joint ventures

Other payables due to other related

39,168,289.00
parties
Total other current payables due
47,974,749.00
to related parties
Current non-trade payables
Deferred income
Accruals 95,032.00
Retention payable 6,208,134.00
Other current non-trade payables 84,518,321.00

Total current non-trade payables 90,821,487.00

Total other current payables 138,796,236.00

*Total trade and other current payables 138,796,236.00

#TABLE#
#LAYOUTSCER#
y, by current/non-current method

2017
MYR'Actuals

BCH
BCH
0.00
BCH
BCH

BCH

BCH
BCH
0.00 BCH
0.00
BCH

110,107.00
BCH

BCH
BCH
110,107.00 See details
BCH
BCH
BCH
BCH
BCH
 BCH
0.00 See details BCH
BCH

BCH

BCH
BCH
0.00
BCH
BCH
0.00 See details BCH
BCH

BCH
BCH
BCH
BCH
0.00 See details BCH
BCH

BCH
BCH
BCH

BCH
BCH
0.00 See details BCH
BCH

BCH
BCH
BCH

BCH
BCH
0.00
See details BCH

BCH
BCH

BCH

BCH
BCH
 BCH

BCH
BCH
0.00
BCH
BCH

BCH

BCH

BCH

BCH

BCH

BCH

0.00
BCH
BCH
BCH

BCH

BCH
0.00
BCH
0.00
BCH
0.00
See details BCH

BCH
BCH
BCH
BCH
569,180.00
569,180.00 See details

BCH

BCH
 BCH
BCH

BCH

BCH
701,571.00
701,571.00

BCH

BCH

BCH

BCH
14,012,768.00

14,012,768.00

BCH
2,633,176.00

2,633,176.00

BCH
1,194,687.00
BCH

BCH
198,386,526.00

199,581,213.00
216,227,157.00

216,928,728.00
See details

BCH
52,598,499.00
52,598,499.00

BCH
 BCH

BCH

BCH
2,500,000.00
BCH
BCH
2,500,000.00
BCH
55,098,499.00 See details

5,130,002.00

BCH
5,130,002.00 See details
BCH
BCH
12,870,000.00 BCH
BCH
BCH
BCH
12,870,000.00
BCH
BCH
BCH
0.00 BCH
12,870,000.00 See details BCH
BCH
BCH

BCH
BCH

BCH
0.00 See details BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
 BCH
BCH
BCH
BCH
BCH
BCH
BCH
0.00 See details BCH
BCH

BCH
BCH
BCH
BCH
BCH
BCH
0.00 See details BCH
BCH
BCH
BCH
BCH
BCH

BCH
BCH
0.00 See details BCH
BCH
BCH

BCH
BCH
BCH
BCH

BCH
BCH
0.00 BCH
BCH

BCH

BCH
BCH
BCH

BCH

BCH
 0.00
BCH
BCH
BCH
BCH
BCH

BCH
0.00
BCH
0.00 BCH
0.00
See details BCH

BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
BCH
24,842,530.00
24,842,530.00 See details
BCH

BCH
BCH
BCH
BCH
BCH
BCH
0.00 See details BCH

BCH
BCH
BCH
BCH

BCH
 13,885,479.00
13,885,479.00 See details

BCH

BCH

BCH
BCH
BCH
BCH

BCH
BCH
0.00 BCH

8,806,460.00

BCH
BCH

BCH
36,477,317.00

45,283,777.00

BCH
107,771.00
8,838,111.00
84,540,610.00

93,486,492.00

138,770,269.00

138,770,269.00
See details

#LAYOUTECER#
 FS-MPERS Statement of profit or loss, by function of expense
* denotes mandatory items to be reported
#TABLE#
Disclosure on statement of profit or loss

#STDTENDTDATE# 2018

#UNITSCALE# MYR'Actuals
#TABLE#
Analysis of profit or loss
Statement of profit or loss
Continuing operations
*Revenue 12,804,413.00
*Cost of sales 5,971,054.00
Gross profit 6,833,359.00
*Other income 3,203,757.00
Selling and distribution expenses
Administrative expenses
Research and development expense
*Other expenses 6,237,595.00
Profit (loss) from operating activities 3,799,521.00
*Finance income 0.00
*Finance costs 1,984,500.00
Share of profit (loss) of associates and joint
ventures accounted for using equity method
*Profit (loss) before tax 1,815,021.00
Tax expense 1,610,422.00
Contribution to zakat
*Profit (loss) from continuing operations,
204,599.00
net
Discontinued operations
Profit (loss) from discontinued operations
*Profit (loss) 204,599.00
Profit (loss), attributable to

Profit (loss), attributable to owners of parent 204,599.00

Profit (loss), attributable to equity other

components
Profit (loss), attributable to non-controlling
interests
*Total Profit (Loss) 204,599.00
#TABLE#
#LAYOUTSCER#
 2017
MYR'Actuals

21,972,307.00 See details

11,969,460.00 See details
10,002,847.00
18,484,030.00 See details

12,878,833.00 See details

15,608,044.00
0.00 See details
2,026,553.00

13,581,491.00
1,081,629.00

12,499,862.00

12,499,862.00 See details

12,499,862.00

12,499,862.00 See details

#LAYOUTECER#
 FS-MPERS Analysis of profit or loss, by function of expense
* denotes mandatory items to be reported
#TABLE#
Disclosure on statement of profit or loss

#STDTENDTDATE# 2018

#UNITSCALE# MYR'Actuals
#TABLE#
Analysis of profit or loss
Statement of profit or loss
Revenue
Revenue from sale of goods
Revenue from sale of broadband and
telecommunication
Revenue from property development 12,804,413.00
Revenue from construction contracts
Revenue from sale of clean water,
treatment and disposal of waste water
Revenue from sale of food and beverage

Revenue from sale of agricultural produce

Revenue from sale of oil and gas products

Revenue from sale of other goods

Total revenue from sale of goods 12,804,413.00
Revenue from rendering of services
Revenue from rendering of entertainment
services
Revenue from rendering of
telecommunication services
Revenue from rendering of transportation
services
Revenue from rendering of information
technology services
Revenue from rendering of educational
services
Revenue from rendering of healthcare
services
Revenue from rendering of shipping and
shipping related services

Revenue from rendering of other services

 Total revenue from rendering of
0.00
services
Interest income
Interest income on loans, advances and
financing
Interest income on other financial assets
Total interest income 0.00
Other fee and commission income
Gross brokerage and other charges
Underwriting commissions and fund
management income
Other fee and commission income
Total other fee and commission
0.00
income
Dividend income
Rental income
Royalty income
Other revenue
*Total revenue 12,804,413.00
Cost of sales
Cost of inventories 569,180.00
Construction contract costs
Energy costs
Property development costs 5,401,874.00
Other cost of sales
*Total cost of sales 5,971,054.00
Other income
Deferred income
Bad debts recovered
Dividend, other income
Foreign exchange gain
Realised gain on foreign exchange
Unrealised gain on foreign exchange
Total foreign exchange gain 0.00
Gain on disposal of subsidiaries,
associates and joint ventures
Gain on disposal of subsidiaries
Gain on disposal of associates
Gain on disposal of joint ventures

Total gain on disposal of subsidiaries,

0.00
associates and joint ventures

Gain on disposal from other investments

Gain on disposals of property, plant and
equipment

Gains on disposal of other non-current assets

Gain on revaluation
 Interest income
Management fees, other income
Net fair value gain on derivatives
Net fair value gain on recycle of forex reserve
upon disposal of subsidiaries
Other fee and commission, other income
Other rental income
Rental income on land and buildings
Reversal of impairment loss recognised
in profit or loss

Reversal of impairment loss on receivables

(Reversal of)/Impairment loss on

inventories
Reversal of impairment loss on intangible
assets other than goodwill
Reversal of impairment loss on goodwill
Reversal of impairment loss on property,
plant and equipment
Reversal of impairment loss on investment
in associates
Reversal of impairment loss on investment
in joint ventures
Reversal of impairment loss on other
assets
Total reversal of impairment loss
0.00
recognised in profit or loss
Royalty/franchise income
Grant or incentives by Malaysian government
or it's agencies
Grant or incentives by foreign government or
it's agencies

Contributions or donations by local contributor

Contributions or donations by foreign

contributor
Contributions or donations by unknown
contributor
Miscellaneous other operating income 3,203,757.00
*Total other income 3,203,757.00
Other expenses
Auditor's remuneration
Auditor's remuneration for audit services
Auditor's remuneration for other services
Total auditor's remuneration 0.00
Amortisation expense

Depreciation of property, plant and equipment 26,452.00

Natural disaster related expenses

 Loss on disposal of subsidiaries,
associates and joint ventures
Loss on disposal of subsidiaries
Loss on disposal of associates
Loss on disposal of joint ventures

Total loss on disposal of subsidiaries,

0.00
associates and joint ventures

Loss on disposal from other investments

Loss on disposal of property, plant and
equipment
Loss on disposal of other non-current assets
Loss on revaluation
Provision for liabilities and charges
Provision of warranties and guarantees
Rental expenses
Royalty expenses
Employee benefits expense
Wages, salaries and others 1,145,446.00
Bonus
Share-based compensation expense
Share option expenses
Social security contributions
Termination benefits
Defined contribution plans
Defined benefit plans
Other long-term employee benefits
Other short-term employee benefits
Other employee expense
Total employee benefits expense 1,145,446.00
Directors' remuneration
Salaries and other emoluments
Bonus
Share option expenses
Benefits-in-kind
Fees
Performance incentives
Defined contribution plans
Defined benefit plans
Other emoluments
Total directors' remuneration 0.00
Other miscellaneous expenses 5,065,697.00
*Total other expenses 6,237,595.00
Finance income
Finance income due from related parties
Other finance income
*Total finance income 0.00
#TABLE#
#LAYOUTSCER#
 2017
MYR'Actuals

21,972,307.00

21,972,307.00
 0.00

0.00

0.00

21,972,307.00 See details

(56,908.00)

12,026,368.00

11,969,460.00 See details

0.00

0.00
 0.00

18,484,030.00
18,484,030.00 See details

0.00

25,791.00
 0.00

1,273,970.00

1,273,970.00

0.00
11,579,072.00
12,878,833.00 See details

0.00 See details

#LAYOUTECER#
 FS-MPERS Statement of Comprehensive Income - Net of tax
* denotes mandatory items to be reported
#TABLE#
Disclosure on statement of comprehensive
income net of tax

#STDTENDTDATE# 2018

#UNITSCALE# MYR'Actuals
#TABLE#
Comprehensive income net of tax

Statement of comprehensive income net of tax

Statement of comprehensive income

*Profit (loss) 204,599.00
Other comprehensive income
Components of other comprehensive
income that will not be reclassified to
profit or loss, net of tax

Other comprehensive income, net of

tax, exchange differences on translation

Other comprehensive income, net of

tax, actuarial gains (losses) on defined
benefit plans
Other comprehensive income, net of
tax, gains (losses) on revaluation
Share of other comprehensive income of
associates and joint ventures accounted
for using equity method
Total other comprehensive income
that will not be reclassified to profit 0.00
or loss, net of tax
Components of other comprehensive
income that will be reclassified to
profit or loss, net of tax

Other comprehensive income, net of

tax, exchange differences on translation

Other comprehensive income, net of

tax, change in fair value of hedging
instrument
 Share of other comprehensive income of
associates and joint ventures accounted
for using equity method, net of tax

Total other comprehensive income

that will be reclassified to profit or 0.00
loss, net of tax
*Total other comprehensive income 0.00
*Total comprehensive income 204,599.00
Comprehensive income attributable to
Comprehensive income, attributable to
204,599.00
owners of parent
Comprehensive income, attributable to
non-controlling interests
*Total comprehensive income 204,599.00
#TABLE#
#LAYOUTSCER#
 2017
MYR'Actuals

12,499,862.00 See details

0.00
 0.00

0.00
12,499,862.00

12,499,862.00

12,499,862.00

#LAYOUTECER#
 FS-MPERS Statement of cash flows, indirect method
* denotes mandatory items to be reported
#TABLE#
Disclosure on statement of cash flows

#STDTENDTDATE# 2018

#UNITSCALE# MYR'Actuals
#TABLE#
Statement of cash flows
Statement of cash flows
Cash flows from (used in) operating
activities
*Profit (loss) before tax, from continuing
1,815,021.00
operations
Profit (loss) before tax, from discontinued
operation
*Total profit(loss) before tax 1,815,021.00
Adjustments to reconcile profit (loss)
Adjustments for non-cash income tax
expense
Adjustments for non-cash finance costs (934,830.00)
Adjustments for income tax expense
Adjustments for finance costs
Adjustments for finance income
Adjustments for decrease (increase) in
(28,015,861.00)
inventories
Adjustments for decrease (increase) in
(488,316.00)
trade accounts receivable
Adjustments for decrease (increase) in
7,471,681.00
other operating receivables
Adjustments for increase (decrease) in
559,793.00
trade accounts payable
Adjustments for increase (decrease) in
other operating payables
Adjustments for dividend income
Adjustment for depreciation
Adjustments for amortisation
(Reversal of)/Impairment loss on intangible
assets
(Reversal of)/Impairment loss on intangible
assets
 (Reversal of)/Impairment loss on property,
plant and equipment
(Reversal of)/Impairment loss on
inventories
Adjustments for provisions
Adjustments for unrealised foreign
exchange losses (gains)
Adjustments for share-based payments
Adjustments for fair value losses (gains)
Adjustments for share of profit of equity-
accounted associates and joint ventures,
net of tax
Adjustments for accrued expenses
(income) not yet paid (received)
Other adjustments for non-cash items
(Gain) loss on disposal of property, plant
and equipment
(Gain) loss on disposal of investment
properties
(Gain) loss on disposal of other
investments
Other adjustments for which cash effects
24,885,444.00
are investing or financing cash flow

Other adjustments to reconcile profit (loss)

*Total adjustments to reconcile profit

3,477,911.00
(loss)
Cash generated from (used in) operating
5,292,932.00
activities
Dividends paid
Dividends received
Interest paid
Interest received
Income taxes refund (paid) (6,566.00)
Other cash inflows (outflows) from operating
activities
*Net cash flows from (used in) operating
5,286,366.00
activities
Cash flows from (used in) investing
activities
Proceeds from disposal of subsidiaries
Acquisition and subscription of shares in
subsidiaries
Proceeds from disposal of joint ventures
Acquisition and subscription of shares in joint
ventures
Other cash receipts from sales of equity or
debt instruments of other entities
 Other cash payments to acquire equity or
debt instruments of other entities
Proceeds from sales of property, plant and
equipment
Purchase of property, plant and equipment 797.00
Proceeds from sales of intangible assets
Purchase of intangible assets

Proceeds from sales of other long-term assets

Purchase of other long-term assets

Cash advances and loans made to other
parties
Cash receipts from repayment of advances
and loans made to other parties

Cash payments for futures contracts, forward

contracts, option contracts and swap contracts

Cash receipts from futures contracts, forward

contracts, option contracts and swap contracts

Dividends received
Interest received 1,362,892.00
Other cash inflows (outflows) from investing
activities
*Net cash flows from (used in) investing
1,362,095.00
activities
Cash flows from (used in) financing
activities
Proceeds from issuing shares
Proceeds from issuing other equity
instruments
Payments to acquire or redeem entity's
shares
Payments of other equity instruments
Proceeds from borrowings
Repayments of borrowings
Repayment of loan from associate
Payments of finance lease liabilities
Dividends paid
Interest paid 1,979,063.00
Other cash inflows (outflows) from financing
2,661,632.00
activities
*Net cash flows from (used in) financing
682,569.00
activities
*Net increase (decrease) in cash and cash
equivalents before effect of exchange rate 7,331,030.00
changes
*Effect of exchange rate changes on cash and
0.00
cash equivalents
 *Net increase (decrease) in cash and cash
7,331,030.00
equivalents
*Cash and cash equivalents at beginning of
55,098,499.00
period

*Cash and cash equivalents at end of period 62,429,529.00

#TABLE#
#LAYOUTSCER#
 2017
MYR'Actuals

13,581,491.00

13,581,491.00

(12,940,044.00)

(56,908.00)

7,752,633.00

(6,012,621.00)

(3,322,789.00)
(18,554,146.00)

(33,133,875.00)

(19,552,384.00)

(2,040,000.00)

(21,592,384.00)
 18,276.00

1,609,562.00

1,591,286.00

2,031,521.00

9,943,259.00

7,911,738.00

(12,089,360.00)

0.00
(12,089,360.00)

67,187,859.00

55,098,499.00

#LAYOUTECER#
 FS-MPERS Statement of Changes in Equity
* denotes mandatory items to be reported
#TABLE#
Disclosure of changes in equity

Edit Components of equity

Issued capital
#DO
#STDTENDTDATE# 2018

#UNITSCALE# MYR'Actuals
#TABLE#
Statement of changes in equity
Statement of changes in equity
*Equity at beginning of period 5,130,002.00
*Impact of changes in accounting policies 0.00
Equity at beginning of period, restated 5,130,002.00
Changes in equity
Comprehensive income
*Profit (loss) 0.00
*Total other comprehensive income 0.00
*Total comprehensive income 0.00
Contributions by and distributions to
owners
Acquisition (dilution) of equity interest in
subsidiaries

Arising from conversion of Irredeemable

Convertible Unsecured Loan Stock (ICULS)

Dividends paid
Issuance of shares
Issue of convertible notes, net of tax
Increase (decrease) through share-based
payment transactions, equity
Treasury shares transactions
Other transactions with owners 12,870,000.00
Increase (decrease) through other changes,
equity
*Total increase (decrease) in equity 12,870,000.00
*Equity at end of period 18,000,002.00
 Edit Components of equity
Issued capital
#DO
#STDTENDTDATE# 2017

#UNITSCALE# MYR'Actuals
#TABLE#
Statement of changes in equity
Statement of changes in equity
*Equity at beginning of period 5,130,002.00
*Impact of changes in accounting policies 0.00
Equity at beginning of period, restated 5,130,002.00
Changes in equity
Comprehensive income
*Profit (loss) 0.00
*Total other comprehensive income 0.00
*Total comprehensive income 0.00
Contributions by and distributions to
owners
Acquisition (dilution) of equity interest in
subsidiaries

Arising from conversion of Irredeemable

Convertible Unsecured Loan Stock (ICULS)

Dividends paid
Issuance of shares
Issue of convertible notes, net of tax
Increase (decrease) through share-based
payment transactions, equity
Treasury shares transactions
Other transactions with owners
Increase (decrease) through other changes,
equity
*Total increase (decrease) in equity 0.00
*Equity at end of period 5,130,002.00
 Foreign currency
Retained earnings Treasury shares Capital reserve
translation reserve

2018 2018 2018 2018

MYR'Actuals MYR'Actuals MYR'Actuals MYR'Actuals

118,430,999.00 12,870,000.00
0.00
118,430,999.00 0.00 12,870,000.00 0.00

204,599.00 0.00
0.00 0.00
204,599.00 0.00 0.00 0.00

(12,870,000.00)

204,599.00 0.00 (12,870,000.00) 0.00

118,635,598.00 0.00 0.00 0.00
 Foreign currency
Retained earnings Treasury shares Capital reserve
translation reserve

2017 2017 2017 2017

MYR'Actuals MYR'Actuals MYR'Actuals MYR'Actuals

105,931,137.00 12,870,000.00
0.00 0.00
105,931,137.00 0.00 12,870,000.00 0.00

12,499,862.00 0.00
0.00 0.00
12,499,862.00 0.00 0.00 0.00

12,499,862.00 0.00 0.00 0.00

118,430,999.00 0.00 12,870,000.00 0.00
 Other non-distributable Other distributable
Revaluation surplus Other reserves
reserves reserves

2018 2018 2018 2018

MYR'Actuals MYR'Actuals MYR'Actuals MYR'Actuals

12,870,000.00 12,870,000.00

0.00 12,870,000.00 0.00 12,870,000.00

0.00 0.00
0.00 0.00
0.00 0.00 0.00 0.00

(12,870,000.00) (12,870,000.00)

0.00 (12,870,000.00) 0.00 (12,870,000.00)

0.00 0.00 0.00 0.00
 Other non-distributable Other distributable
Revaluation surplus Other reserves
reserves reserves

2017 2017 2017 2017

MYR'Actuals MYR'Actuals MYR'Actuals MYR'Actuals

12,870,000.00 12,870,000.00
0.00 0.00
0.00 12,870,000.00 0.00 12,870,000.00

0.00 0.00
0.00 0.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 12,870,000.00 0.00 12,870,000.00
Equity attributable to Equity, others
Non-controlling interests Total
owners of parent components

2018 2018 2018 2018

MYR'Actuals MYR'Actuals MYR'Actuals MYR'Actuals

136,431,001.00 136,431,001.00
0.00 0.00
136,431,001.00 0.00 0.00 136,431,001.00

204,599.00 204,599.00
0.00 0.00
204,599.00 0.00 0.00 204,599.00

0.00 0.00

204,599.00 0.00 0.00 204,599.00

136,635,600.00 0.00 0.00 136,635,600.00
Equity attributable to Equity, others
Non-controlling interests Total
owners of parent components

2017 2017 2017 2017

MYR'Actuals MYR'Actuals MYR'Actuals MYR'Actuals

123,931,139.00 123,931,139.00
0.00 0.00
123,931,139.00 0.00 0.00 123,931,139.00

12,499,862.00 12,499,862.00
0.00 0.00
12,499,862.00 0.00 0.00 12,499,862.00

12,499,862.00 0.00 0.00 12,499,862.00

136,431,001.00 0.00 0.00 136,431,001.00
 FS-MPERS Notes - Corporate information
* denotes mandatory items to be reported
#TABLE#
Disclosure on corporate information
Corporate information
*Disclosure of corporate information [Text block added]
Financial reporting status
Explanation of reasons for the restatement of
previous financial statements figures
Explanation of reasons for the reclassification of
previous financial statements figures
Explanation of reasons for using longer or
shorter reporting period
 FS-MPERS Notes - Summary of significant accounting policies
* denotes mandatory items to be reported
#TABLE#
Disclosure on summary significant accounting
policies
*Disclosure of significant accounting policies [Text block added]

Description of accounting policy for amortisation

Description of accounting policy for biological

assets
Description of accounting policy for borrowing
costs
Description of accounting policy for borrowings
Description of accounting policy for business
combinations
Description of accounting policy for cash and
cash equivalents
Description of accounting policy for collateral
Description of accounting policy for compound
financial instrument
Description of accounting policy for construction
contracts
Description of accounting policy for contingent
assets
Description of accounting policy for contingent
liabilities
Description of accounting policy for
decommissioning, restoration and rehabilitation
provisions
Description of accounting policy for deferred
income tax
Description of accounting policy for depreciation
expense
Description of accounting policy for derecognition
of financial instruments
Description of accounting policy for derivative
financial instruments and hedging
Description of accounting policy for dividend
income
Description of accounting policy for earnings per
share
Description of accounting policy for employee
benefits
Description of accounting policy for equity
instruments
Description of accounting policy for fee and
commission income and expense
Description of accounting policy for foreign
currency
Description of accounting policy for functional
and presentation currency
Description of accounting policy for goods sold
Description of accounting policy for goodwill
Description of accounting policy for government
grants
Description of accounting policy for impairment
of non-financial assets
Description of accounting policy for income tax
Description of accounting policy for initial
recognition and subsequent measurement of
financial instrument
Description of accounting policy for intangible
assets
Description of accounting policy for interest
income and expense
Description of accounting policy for inventories
Description of accounting policy for investment in
associates
Description of accounting policy for investments
in subsidiaries
Description of accounting policy for investment
property
Description of accounting policy for investments
in joint ventures
Description of accounting policy for issue
expenses
Description of accounting policy for leases
Description of accounting policy for non-current
assets or disposal groups classified as held for
sale and discontinued operations
Description of accounting policy for offsetting of
financial instruments
Description of accounting policy for onerous
contracts
Description of accounting policy for preference
share capital
Description of accounting policy for property,
plant and equipment
Description of accounting policy for provisions

Description of accounting policy for rental income

Description of accounting policy for restructuring

Description of accounting policy for revenue and

other income
Description of accounting policy for segment
reporting
Description of accounting policy for short-term
employee benefits
Description of accounting policy for state plans
Description of accounting policy for termination
benefits
Description of accounting policy for transactions
with related parties
Description of accounting policy for warranties
Description of other significant accounting
policies relevant to understanding of financial
statements
Description of accounting policy for basis of
consolidation
Description of accounting policy for basis of
preparation of financial statements
 FS-MPERS Notes - List of notes
* denotes mandatory items to be reported
#TABLE#
Disclosure of notes and other explanatory
information

Disclosure of acquisition and disposal of subsidiary

Disclosure of auditors' remuneration

Disclosure of authorisation of financial statements
Disclosure of basis of preparation of financial
statements
Disclosure of biological assets
Disclosure of borrowings
Disclosure of capital and reserves
Disclosure of cash and cash equivalents
Disclosure of changes in accounting policies,
accounting estimates and errors
Disclosure of claims and benefits paid
Disclosure of collateral
Disclosure of commitments
Disclosure of contingent assets and contingent
liabilities
Disclosure of convertible notes
Disclosure of cost of sales
Disclosure of credit risk
Disclosure of current tax assets or current tax
liabilities
Disclosure of deferred income
Disclosure of deferred tax assets/(liabilities)
Disclosure of deposits from banks

Disclosure of depreciation and amortisation expense

Disclosure of derivative financial instruments

Disclosure of discontinued operations
Disclosure of dividends
Disclosure of earnings/loss per share
Disclosure of effect of changes in foreign exchange
rates
Disclosure of employment termination benefits
Disclosure of entity's operating segments

Disclosure of explanation of transition to the MPERS

Disclosure of fee and commission income (expense)

Disclosure of finance costs

Disclosure of finance income
Disclosure of financial instruments
Disclosure of financial instrument measured at
amortised cost
Disclosure of financial instruments at fair value
through profit or loss
Disclosure of first-time adoption
Disclosure of foreign currency
Disclosure of general information about financial
statements
Disclosure of going concern
Disclosure of government grants
Disclosure of hedging activities
Disclosure of impairment of assets
Disclosure of income tax expense
Disclosure of intangible assets
Disclosure of interest expense
Disclosure of interest in associates, joint ventures or
jointly controlled operation
Disclosure of interest income
Disclosure of inventories

Disclosure of investment in jointly controlled entities

Disclosure of investment in subsidiaries

Disclosure of investment property
Disclosure of investment in associates
Disclosure of leases
Disclosure of liquidity risk
Disclosure of loans and advances to banks
Disclosure of market risk
Disclosure of non-adjusting events after the end of
reporting period
Disclosure of non-controlling interests
Disclosure of non-current assets or disposal groups
classified as held for sale
Disclosure of other comprehensive income
Disclosure of other current assets
Disclosure of other current liabilities
Disclosure of other income
Disclosure of other investments

Disclosure of other long-term employment benefits

Disclosure of other non-current assets

Disclosure of other non-current liabilities
Disclosure of other notes to accounts
Disclosure of other operating expense
Disclosure of other reserves
Disclosure of perpetual sukuk
Disclosure of post employment benefit obligation
Disclosure of profit or loss for the year
Disclosure of property, plant and equipment
Disclosure of provisions
Disclosure of redeemable preference shares
Disclosure of revenue
Disclosure of service concession arrangements
Disclosure of share capital
Disclosure of share-based payment arrangements
Disclosure of subsequent event
Disclosure of trade and other payables
Disclosure of trade and other receivables
 FS-MPERS Notes - Issued capital
* denotes mandatory items to be reported
#TABLE#
Disclosure on issued capital
*Disclosure of issued capital [Text block added]

Edit Classes of share capital

Ordinary shares
#DO
01/02/2017 -
#STDTENDTDATE# 31/01/2018

#UNITSCALE# MYR'Actuals
#TABLE#
Issued Capital
Disclosure of classes of share capital
Issued capital
Shares issued and fully paid

Number of shares issued and fully paid

*Number of shares issued and fully paid 18000002

*Other changes in number of shares

issued and fully paid

Amount of shares issued and fully paid

Balance at the beginning of period

Amount of shares issued for cash under
ESOS
Amount of shares issued for cash under
private placement

Amount of shares arising from

conversion of ICULS by surrender option

Amount of shares arising from

conversion of ICULS by mandatory
conversion
Total amount of shares issued during
financial year
Other changes in amount of shares
issued and fully paid
Balance at the end of period
Shares issued but not fully paid
 Number of shares issued but not fully
paid
*Number of shares issued but not fully
paid
*Other changes in number of shares
issued but not fully paid
Amount of shares issued but not fully
paid
*Amount of shares issued but not fully
paid
*Other changes in amount of shares
issued but not fully paid
Shares outstanding
Number of shares outstanding
*Number of shares outstanding at
beginning of period
*Number of outstanding shares issued
during financial year
*Other changes in number of shares
outstanding
*Number of shares outstanding at end of
period
Amount of shares outstanding
*Amount of shares outstanding at
beginning of period
*Amount of outstanding shares issued
during period
*Other changes in amount of shares
outstanding
*Amount of shares outstanding at end of
period
#TABLE#
#LAYOUTSCER#
 Total

01/02/2017 -
31/01/2018
MYR'Actuals

18000002
#LAYOUTECER#
 FS-MPERS Notes - Related party transactions
* denotes mandatory items to be reported
#TABLE#
Disclosure on related party transactions
*Disclosure of transactions between related parties [Text block added]

Edit Categories of related parties

Parent
#DO
01/02/2017 -
#STDTENDTDATE# 31/01/2018

#UNITSCALE# MYR'Actuals
#TABLE#
Disclosure of transactions between related
parties
Disclosure of transactions between related
parties
Related party transactions
Contribution to fund
Disposal of subsidiaries
Dividend income
Interest income
Issue of shares for exchangeable bonds
Key management personnel compensation
Key management personnel services fee
Management fees
Other expenses
Other key management personnel
Other revenue
Provision of education and staff training
services
Provision of leasing and hire purchase
facilities
Purchases of goods
Purchases of property and other assets
Rental expense
Rental income
Revenue from rendering of services
Revenue from sale of goods
Royalty expense
Royalty income
 Sales of property and other assets
Services received
Share options recharged
Share-based payment transactions

Supplemental payments and signature bonus

Transactions with shareholders and

governments
Other related parties transactions
Outstanding balances for related party
transactions
Amounts payable
Amounts receivable
Other outstanding balances
#TABLE#
#LAYOUTSCER#
 Entities with joint
Joint ventures where
control or significant Subsidiaries Associates
entity is venturer
influence over entity

01/02/2017 - 01/02/2017 - 01/02/2017 - 01/02/2017 -

31/01/2018 31/01/2018 31/01/2018 31/01/2018
MYR'Actuals MYR'Actuals MYR'Actuals MYR'Actuals
 Key management
personnel of entity or Other related parties Total
parent

01/02/2017 - 01/02/2017 - 01/02/2017 -

31/01/2018 31/01/2018 31/01/2018
MYR'Actuals MYR'Actuals MYR'Actuals
#LAYOUTECER#
#LAYOUTECER#