22.
REVENUE
GROUP
COMPANY
2014
2013
2014
2013
RM
RM
RM
RM
Invoiced value of goods sold less
returns and discounts
80,405,631
66,406,046
-
-
Services rendered
641,552
937,676
-
-
Management fee
-
-
3,265,000
3,036,270
Dividend income
-
-
-
54,911
81,047,183
67,343,722
3,265,000
3,091,181
23.
PROFIT/(LOSS) BEFORE TAXATION
This is arrived at:
GROUP
COMPANY
2014
2013
2014
2013
RM
RM
RM
RM
After charging:
Amortisation of intangible assets:
- computer software
392,900
87,187
-
-
- development expenditure
928,436
3,514,014
-
-
Auditors’ remuneration
- statutory audit
86,000
91,000
24,000
28,000
- under provision in prior year
-
5,000
-
5,000
- other services
3,000
5,000
3,000
5,000
Depreciation
2,606,203
2,714,021
630
367
Intangible assets written off
-
581,913
-
-
Directors’ fees
- executive directors
34,000
24,000
34,000
24,000
- non-executive director
174,000
144,000
174,000
144,000
Impairment loss on receivables
977,600
58,432
-
-
Impairment loss on amount due
from subsidiaries
-
-
-
121
Impairment loss on investment in a
subsidiary
-
-
4,351,671
-
Interest expense
258,077
358,155
-
-
Inventories written off
154,640
1,094,556
-
-
Inventories written down
-
24,197
-
-
Loss from changes in fair value of
foreign currency forward contracts
1,141,413
175,191
-
-
Net loss on foreign exchange
-realised
-
21,838
-
-
Property, plant and equipment
written off
-
7,936
-
-
Provision for warranty
127,000
-
-
-
Rental of hostel
137,159
10,800
-
-
Rental of office
24,326
-
18,000
-
Rental of plant and equipment
6,600
4,680
4,800
4,680
Rental of premises
-
-
133,776
133,776
* Staff cost
18,614,390
15,803,276
3,517,132
3,273,348
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2014 (CONT’D)
Pentamaster Corporation Berhad
(572307-U)
•
Annual Report 2014
72
