Statement of Comprehensive Income for the period 31.01.2021 vs 31.01.

2020

2021 (RM) 2020 (RM) Variance

Revenue 2,231,270.55 2,231,270.55
Cost of Sales 1,876,915.33 1,876,915.33
Gross Profit 354,355.22 - 354,355.22
Other Income 110,373.15 - 110,373.15
Admistrative Expenses 215,751.58 215,751.58
Net Profit/(Loss) 248,976.79 - 248,976.79

Notes (January 2021) RM

Other income
~ Sarawak Pay (overpaid by customer) 42.00
¬ Hiring Incentive 800.00
842.00

Directors' Remuneration
~ Salary 28,635.00
~ Allowance 1,500.00
~ EPF -
~ EIS - Key in on February
~ Socso -
30,135.00

Staffs' Salaries & Allowance

~ Salary 120,157.13
~ EPF -
~ EIS - Key in on February
~ Socso -
120,157.13

Staff Wages 11,143.55

Rental
~ Fuji Xerox Asia Pacific (photostate machine) 220.00
~ Lot 464 - January 2021 2,800.00
~ Lot 460 - January 2021 1,500.00
~ Lot 465 - January 2021 1,500.00
6,020.00
Bank Overdraft Interest
Alliance Bank 517.85
Maybank 2 3.14
Maybank 3 2.29
Maybank 4 126.29
Maybank 5 230.39
Maybank 6 191.29
PIBB (7th Mile） 10.68
PIBB (Pandungan) 9.74
1,091.67

Bank Interest (BA Interest) 22,357.63

 Account Jan 2021 Jan 2020
SALES
CREDIT SALES 1,761,051.35 1,349,953.98
CASH SALES 523,837.76 301,826.27
2,284,889.11 1,651,780.25
SALES ADJUSTMENT
RETURN INWARDS (30,189.84) (95,100.44)
DISCOUNT ALLOWED (23,363.56) (71,838.66)
PRICE ADJUSTMENT (65.16) (132.16)
(53,618.56) (167,071.26)
NET SALES 2,231,270.55 1,484,708.99
COST OF GOODS SOLD
OPENING INVENTORIES 3,396,659.99 3,055,505.72
CLOSING INVENTORIES (3,306,791.41) (2,857,501.98)
INCENTIVE 5,444.00 7,937.00
PURCHASE 1,730,128.87 1,318,672.07
RETURN OUTWARD (919.19) (4,627.80)
PURCHASE - ICE CREAM 4,904.20 2,935.00
PROMOTION EXPENSES 5,010.00 3,905.00
PRINTING COST 434.11 0.00
TRANSPORTATION & FREIGHT CHARGES 42,044.76 18,446.47
1,876,915.33 1,545,271.48
GROSS PROFIT/(LOSS) 354,355.22 (60,562.49)
OTHER INCOME
DISCOUNT RECEIVED 103,314.59 85,427.65
OTHER INCOME 842.00 0.00
INCENTIVE RECEIVED 6,216.56 43,638.41
110,373.15 129,066.06
EXPENSES
APPS COMMISSION 35.15 0.00
BANK CHARGES 6,026.16 2,481.91
BANK OVERDRAFT INTEREST 1,091.67 9,965.39
BONUS 0.00 132,425.40
BANK INTEREST 22,357.63 13,693.02
COMMISSIONS 8,278.63 12,829.17
DIRECTOR'S SALARIES 28,635.00 28,635.00
DIRECTOR'S ALLOWANCE 1,500.00 1,500.00
EPF CONTRIBUTIONS 0.00 16,771.00
ENTERTAINMENT & REFRESHMENT 51.20 55.60
FUEL & OIL 1,985.00 2,577.42
GIFT 0.00 2,600.55
LEGAL AND PROFESSIONAL FEE 600.00 0.00
MOTOR VEHICLE RUNNING EXPENSES 537.80 2,232.70
POSTAGE AND STAMPS (3.07) 0.00
PRINTING & STATIONERY 1,858.22 1,130.84
REPAIR & MAINTENANCE 780.00 27,256.81
RENTAL 6,020.00 5,800.00
ROAD TAX 62.00 42.00
SALARIES AND ALLOWANCES 120,157.13 117,834.49
STAFF WELFARE 999.48 5,031.95
SUNDRY EXPENSES 316.22 2,036.06
SPONSORSHIP 0.00 385.44
TRADE LICENCE 0.00 25.00
TELEPHONE CHARGES 1,312.81 0.00
TRAVELLING EXPENSES 2,005.00 1,375.00
TOLL & PARKING FEE 2.00 8.00
WAGES 11,143.55 12,827.03
215,751.58 399,519.78
NET PROFIT/(LOSS) 248,976.79 (331,016.21)
NET PROFIT/(LOSS) AFTER TAX 248,976.79 (331,016.21)
RETAINED EARNING B/F 2,090,686.76 1,623,759.04
RETAINED EARNING C/F 2,339,663.55 1,292,742.83
Statement of Comprehensive Income for the period 28.02.2021 vs 29.02.2020

2021 (RM) 2020 (RM) Variance

Revenue 1,321,113.86 2,130,902.13 -809,788.27
Cost of Sales 1,153,213.84 1,625,682.91 -472,469.07
Gross Profit 167,900.02 505,219.22 -337,319.20
Other Income 107,783.72 64,294.55 43,489.17
Admistrative Expenses 375,612.67 302,367.39 73,245.28
Net Profit/(Loss) -99,928.93 267,146.38 -367,075.31

Notes (February 2021) RM

Other income
Penjana Kerjaya 2.0 600.00
Prihatin PKS1200 - Perkeso SI 56,400.00
Discount Received 47,869.05
Incentive Received 2,898.05
Bank Interest Income 16.62
107,783.72

Director Remuneration
~ Salary 28,635.00
~ Allowance 1,500.00
~ EPF 2,804.00
~ EIS 118.45
~ Socso 7.90
33,065.35

Staff Salaries
~ Salary 122,723.09
~ Bonus 104,202.60
~ EPF 29,795.00
~ EIS 225.40
~ Socso 2,126.00
259,072.09

Staff Wages 9,463.20

Rental
~ Photocopy Machine 220.00
~ Lot 464 2,800.00
~ Lot 460 1,500.00
~ Lot 465 1,500.00
 6,020.00

Insurance
MBB-Etiqa Family Takaful 820.00
QAH6738 397.00
Public Liability - Lot 426, 460 & 465 487.00
Commercial Risk - ground floor, 1st & 2nd Floor Lot 12,453.55
426, 460 & 465
Commercial Fire Lop - Lot 460 - 464 4,127.31
Commercial Fire Risk - Lot 463 1,403.51
Burgalry Contents Risk - Lot 460-464 407.50
Plate Glass Risk - Lot 460-464 137.20
Burglary Money Risk - Lot 460-464 222.00
20,455.07

Commission 8,295.94

Bank Interest
BA Interest 38,900.13
 Year to Date
2021 (RM) 2020 (RM)
3,552,384.41 3,615,611.12
3,030,129.17 3,170,954.39
522,255.24 444,656.73
218,156.87 193,360.61
591,364.25 701,887.17
149,047.86 -63,869.83
 Account Feb 2021 Feb 2020
SALES
CREDIT SALES 1,142,291.58 1,837,799.22
CASH SALES 221,506.86 336,900.81
1,363,798.44 2,174,700.03
SALES ADJUSTMENT
RETURN INWARDS (15,230.83) (5,271.79)
DISCOUNT ALLOWED (27,193.00) (38,489.51)
PRICE ADJUSTMENT (260.75) (36.60)
(42,684.58) (43,797.90)
NET SALES 1,321,113.86 2,130,902.13
COST OF GOODS SOLD
OPENING INVENTORIES 3,306,791.41 2,857,501.98
CLOSING INVENTORIES (3,822,149.21) (2,678,223.96)
INCENTIVE 6,535.57 7,470.00
PURCHASE 1,625,780.40 1,415,364.86
RETURN OUTWARD (2,598.90) (425.46)
PURCHASE - ICE CREAM 1,108.20 198.00
PROMOTION EXPENSES 2,480.00 3,380.00
PRINTING COST 484.84 0.00
TRANSPORTATION & FREIGHT CHARGES 34,781.53 20,417.49
1,153,213.84 1,625,682.91
GROSS PROFIT/(LOSS) 167,900.02 505,219.22
OTHER INCOME
DISCOUNT RECEIVED 47,869.05 58,586.81
OTHER INCOME 57,000.00 0.00
INCENTIVE RECEIVED 2,898.05 5,690.88
BANK INTEREST INCOME 16.62 16.86
107,783.72 64,294.55
EXPENSES
APPS COMMISSION 87.00 0.00
BANK CHARGES 2,424.11 4,466.95
BANK OVERDRAFT INTEREST 998.06 14,127.77
BONUS 104,202.60 0.00
BANK INTEREST 16,542.50 26,580.77
COMMISSIONS 8,295.94 15,754.24
DIRECTOR'S SALARIES 28,635.00 28,635.00
DIRECTOR'S ALLOWANCE 1,500.00 1,500.00
DIRECTORS' EPF 2,804.00 2,804.00
DIRECTORS' SOCSO 118.45 118.45
DIRECTORS' EIS 7.90 7.90
ELECTRICITY AND WATER CHARGES 2,549.55 2,965.17
EPF CONTRIBUTIONS 29,795.00 16,368.00
ENTERTAINMENT & REFRESHMENT 0.00 472.80
EIS CONTRIBUTION 225.40 215.20
FUEL & OIL 3,352.35 3,585.89
GIFT 200.00 333.35
INSURANCE 20,455.07 20,477.07
LEGAL AND PROFESSIONAL FEE 150.00 3,100.00
LOSS ON INVENTORIES 239.00 0.00
MEDICAL FEE 622.00 770.00
MOTOR VEHICLE RUNNING EXPENSES 1,929.00 2,873.75
POSTAGE AND STAMPS 67.86 7.70
PRINTING & STATIONERY 940.69 2,780.06
RATE & ASSESSMENT 0.00 4,945.80
REPAIR & MAINTENANCE 417.60 729.00
RENTAL 6,020.00 6,020.00
ROAD TAX 233.30 231.30
SALARIES AND ALLOWANCES 122,723.09 117,838.98
SOCSO CONTRIBUTIONS 2,126.90 2,065.40
STAFF WELFARE 1,740.83 3,853.47
SUNDRY EXPENSES 2,910.43 2,549.01
SUBCRIPTION & PERIODICAL 0.00 212.00
SPONSORSHIP 340.00 100.00
TRADE LICENCE 50.00 0.00
TELEPHONE CHARGES 2,184.84 2,120.06
TRAVELLING EXPENSES 1,260.00 2,124.00
TOLL & PARKING FEE 1.00 0.00
WAGES 9,463.20 11,634.30
375,612.67 302,367.39
NET PROFIT/(LOSS) (99,928.93) 267,146.38
NET PROFIT/(LOSS) AFTER TAX (99,928.93) 267,146.38
RETAINED EARNING B/F 2,339,663.55 1,292,742.83
RETAINED EARNING C/F 2,239,734.62 1,559,889.21
Statement of Comprehensive Income for the period 31.03.2021 vs 31.03.2020

2021 (RM) 2020 (RM) Variance

Revenue 2,369,538.92 1,157,184.45 1,212,354.47
Cost of Sales 2,067,840.19 1,111,974.95 955,865.24
Gross Profit 301,698.73 45,209.50 256,489.23
Other Income 44,384.80 4,322.87 40,061.93
Admistrative Expenses 249,670.72 247,169.44 2,501.28
Net Profit/(Loss) 96,412.81 -197,637.07 294,049.88

Notes (March 2021) RM

Other income
Hiring Incentive 800.00
Credit card cash back 9.33
Discount Received 39,753.00
Incentive Received 3,822.47
44,384.80

Director Remuneration
~ Salary 28,635.00
~ Allowance 1,500.00
~ EPF 2,804.00
~ EIS 118.45
~ Socso 7.90
33,065.35

Staff Salaries
~ Salary 116,863.81
~ Bonus 10,128.74
~ EPF 17,777.00
~ EIS 223.30
~ Socso 2,127.85
147,120.70

Staff Wages 9,276.40

Rental
~ Photocopy Machine 220.00
~ Lot 464 2,800.00
~ Lot 460 1,500.00
~ Lot 465 1,500.00
6,020.00
Insurance
QAQ9191 483.76

Commission 7,429.33

Bank Interest
BA Interest 15,941.07
 Year to Date
2021 (RM) 2020 (RM)
5,921,923.33 4,772,795.57
5,097,969.36 4,282,929.34
823,953.97 489,866.23
262,541.67 197,683.48
841,034.97 949,056.61
245,460.67 -261,506.90
 Account Month To Date Mar 2020
SALES
CREDIT SALES 2,091,884.84 974,243.30
CASH SALES 369,941.04 219,033.98
2,461,825.88 1,193,277.28
SALES ADJUSTMENT
RETURN INWARDS (48,726.18) (3,956.17)
DISCOUNT ALLOWED (43,542.78) (32,096.46)
PRICE ADJUSTMENT (18.00) (40.20)
(92,286.96) (36,092.83)
NET SALES 2,369,538.92 1,157,184.45
COST OF GOODS SOLD
OPENING INVENTORIES 3,822,149.21 2,678,223.96
CLOSING INVENTORIES (3,285,452.67) (2,596,305.80)
INCENTIVE 5,545.00 2,988.00
PURCHASE 1,506,338.44 998,944.09
RETURN OUTWARD (19,456.43) (1,710.74)
PURCHASE - ICE CREAM 9,156.16 298.00
PURCHASE - FRUITS 15.00 0.00
PURCHASE - CAKES 212.20 0.00
PROMOTION EXPENSES 2,690.00 1,572.88
PRINTING COST 302.62 0.00
TRANSPORTATION & FREIGHT CHARGES 26,340.66 27,964.56
2,067,840.19 1,111,974.95
GROSS PROFIT/(LOSS) 301,698.73 45,209.50
OTHER INCOME
DISCOUNT RECEIVED 39,753.00 4,029.95
OTHER INCOME 809.33 15.02
INCENTIVE RECEIVED 3,822.47 277.90
44,384.80 4,322.87
EXPENSES
ADVERTISEMENT 160.00 0.00
APPS COMMISSION 386.32 0.00
BANK CHARGES 3,507.23 698.27
BANK OVERDRAFT INTEREST 2,418.75 14,423.59
BONUS 10,128.74 12,686.11
BANK INTEREST 15,941.07 2,981.19
COMMISSIONS 7,429.33 6,867.88
DIRECTOR'S SALARIES 28,635.00 28,635.00
DIRECTOR'S ALLOWANCE 1,500.00 1,500.00
DIRECTORS' EPF 2,804.00 2,804.00
DIRECTORS' SOCSO 118.45 118.45
DIRECTORS' EIS 7.90 7.90
ELECTRICITY AND WATER CHARGES 2,887.63 3,630.80
EPF CONTRIBUTIONS 17,777.00 18,651.00
ENTERTAINMENT & REFRESHMENT 34.00 0.00
EIS CONTRIBUTION 223.30 219.10
FUEL & OIL 3,834.99 3,924.16
GIFT 3,028.65 0.00
INSURANCE 483.76 0.00
LEGAL AND PROFESSIONAL FEE 0.00 7,347.00
MEDICAL FEE 288.00 0.00
MOTOR VEHICLE RUNNING EXPENSES 4,438.00 77.00
POSTAGE AND STAMPS 0.00 11.85
PRINTING & STATIONERY 1,255.56 506.98
REPAIR & MAINTENANCE 1,415.00 4,514.00
RENTAL 6,020.00 5,950.00
ROAD TAX 0.00 275.30
SALARIES AND ALLOWANCES 116,863.81 115,095.50
SOCSO CONTRIBUTIONS 2,127.85 2,087.45
STAFF WELFARE 2,299.80 2,234.21
SUNDRY EXPENSES 1,977.73 1,431.05
SUBCRIPTION & PERIODICAL 212.00 0.00
SPONSORSHIP 0.00 (1,060.00)
TELEPHONE CHARGES 2,179.45 2,126.40
TRAVELLING EXPENSES 0.00 1,980.00
TOLL & PARKING FEE 11.00 10.55
WAGES 9,276.40 7,434.70
249,670.72 247,169.44
NET PROFIT/(LOSS) 96,412.81 (197,637.07)
NET PROFIT/(LOSS) AFTER TAX 96,412.81 (197,637.07)
RETAINED EARNING B/F 2,239,734.62 1,559,889.21
RETAINED EARNING C/F 2,336,147.43 1,362,252.14
Statement of Comprehensive Income for the period 30.04.2021 vs 31.04.2020

2021 (RM) 2020 (RM) Variance

Revenue 2,046,349.78 303,361.27 1,742,988.51
Cost of Sales 1,749,929.35 137,257.42 1,612,671.93
Gross Profit 296,420.43 166,103.85 130,316.58
Other Income 53,040.74 78,876.32 -25,835.58
Admistrative Expenses 231,793.62 194,295.01 37,498.61
Net Profit/(Loss) 117,667.55 50,685.16 66,982.39

Notes (April 2021) RM

Other income
~ hiring incentive 1,400.00
~ credit card cash back 18.59
~ discount received 46,375.89
~ incentive received 5,246.26
53,040.74

Director Remuneration
~ Salary 28,635.00
~ Allowance 1,500.00
~ EPF 2,804.00
~ EIS 7.90
~ Socso 118.45
33,065.35

Staff Salaries
~ Salary 116,096.68
~ Bonus 3,393.16
~ EPF 16,715.00
~ EIS 221.90
~ Socso 2,164.40
138,591.14

Staff Wages 11,946.40

Rental
~ Photocopy Machine 220.00
~ Lot 464 2,800.00
~ Lot 460 1,500.00
~ Lot 465 1,500.00
~ Device Fee for Food Panda - restaurant 6.50
 6,026.50

Commission 3,528.21

Interest
Bank Overdraft Interest 422.00
Bank Interest (BA) 3,547.87
3,969.87

Insurance
Personal Insurance
~ Chong Sze Kee 751.44
~ Voon Lip Khong 751.44
~ Pu Fang Ong 281.11
~ Fong Chee Loong 281.11
~ Cheng Suk Kian 281.11
~ Kuek Min Khoon -197.08
2,149.13
 Year to Date
2021 (RM) 2020 (RM)
7,968,273.11 5,076,156.84
6,847,898.71 4,420,186.76
1,120,374.40 655,970.08
315,582.41 276,559.80
1,072,828.59 1,143,351.62
363,128.22 -210,821.74
 Account Apr 2021 Apr 2020
SALES
CREDIT SALES 1,781,913.57 252,355.29
CASH SALES 320,970.73 54,988.90
2,102,884.30 307,344.19
SALES ADJUSTMENT
RETURN INWARDS (31,931.89) (26.40)
DISCOUNT ALLOWED (24,417.03) (3,956.52)
PRICE ADJUSTMENT (185.60) 0.00
(56,534.52) (3,982.92)
NET SALES 2,046,349.78 303,361.27
COST OF GOODS SOLD
OPENING INVENTORIES 3,285,452.67 2,596,305.80
CLOSING INVENTORIES (3,087,101.33) (2,881,144.40)
INCENTIVE 2,325.00 0.00
PURCHASE 1,524,895.52 419,513.02
RETURN OUTWARD (6,609.70) 0.00
PURCHASE - ICE CREAM 29.70 478.80
PURCHASE - CAKES 44.66 0.00
PROMOTION EXPENSES 1,120.00 0.00
PRINTING COST 435.55 0.00
TRANSPORTATION & FREIGHT CHARGES 29,337.28 2,104.20
1,749,929.35 137,257.42
GROSS PROFIT/(LOSS) 296,420.43 166,103.85
OTHER INCOME
DISCOUNT RECEIVED 46,375.89 9,630.58
OTHER INCOME 1,418.59 67,227.38
INCENTIVE RECEIVED 5,246.26 2,018.36
53,040.74 78,876.32
EXPENSES
ADVERTISEMENT 247.84 0.00
APPS COMMISSION 311.47 0.00
BANK CHARGES 2,253.24 263.68
BANK OVERDRAFT INTEREST 422.00 13,205.00
BONUS 3,393.16 0.00
BANK INTEREST 3,547.87 3,672.84
COMMISSIONS 3,528.21 4,921.09
DIRECTOR'S SALARIES 28,635.00 24,000.00
DIRECTOR'S ALLOWANCE 1,500.00 1,500.00
DIRECTORS' EPF 2,804.00 2,804.00
DIRECTORS' SOCSO 118.45 118.45
DIRECTORS' EIS 7.90 7.90
ELECTRICITY AND WATER CHARGES 2,418.13 0.00
EPF CONTRIBUTIONS 16,715.00 15,489.00
EIS CONTRIBUTION 221.90 219.90
FUEL & OIL 5,618.44 1,797.09
GIFT 0.00 379.05
INSURANCE 2,149.13 0.00
LEGAL AND PROFESSIONAL FEE 180.00 502.94
MEDICAL FEE 658.00 0.00
MOTOR VEHICLE RUNNING EXPENSES 4,482.50 0.00
POSTAGE AND STAMPS 64.93 0.00
PRINTING & STATIONERY 2,364.43 62.84
REPAIR & MAINTENANCE 4,537.62 0.00
RENTAL 6,026.50 0.00
ROAD TAX 275.30 0.00
SALARIES AND ALLOWANCES 116,096.68 115,313.00
SOCSO CONTRIBUTIONS 2,104.40 2,054.35
STAFF WELFARE 2,581.87 3,535.68
SUNDRY EXPENSES 3,758.21 368.50
TELEPHONE CHARGES 2,187.04 0.00
TRAVELLING EXPENSES 630.00 718.10
TRAVELLING EXPENSES (BUSINESS TRIP) 0.00 411.60
TOLL & PARKING FEE 8.00 0.00
WAGES 11,946.40 2,950.00
231,793.62 194,295.01
NET PROFIT/(LOSS) 117,667.55 50,685.16
NET PROFIT/(LOSS) AFTER TAX 117,667.55 50,685.16
RETAINED EARNING B/F 2,336,147.43 1,362,252.14
RETAINED EARNING C/F 2,453,814.98 1,412,937.30
Statement of Comprehensive Income for the period 31.05.2021 vs 31.05.2020

2021 (RM) 2020 (RM) Variance

Revenue 1,405,154.76 1,239,716.29 165,438.47
Cost of Sales 1,054,105.61 1,164,960.26 -110,854.65
Gross Profit 351,049.15 74,756.03 276,293.12
Other Income 46,790.30 83,505.57 -36,715.27
Admistrative Expenses 245,442.50 217,515.01 27,927.49
Net Profit/(Loss) 152,396.95 -59,253.41 211,650.36

Notes (May 2021) RM

Other income
~ hiring incentive 600.00
~ Government of Sarawak Subsidies 4,290.62
~ credit card cash back 8.62
~ discount received 37,725.59
~ incentive received 4,165.47
46,790.30

Director Remuneration
~ Salary 28,635.00
~ Allowance 1,500.00
~ EPF 2,804.00
~ EIS 7.90
~ Socso 118.45
33,065.35

Staff Salaries
~ Salary 117,544.89
~ EPF 15,354.00
~ EIS 218.10
~ Socso 2,015.35
135,132.34

Staff Wages 12,690.80

Rental
~ Photocopy Machine 220.00
~ Lot 464 2,800.00
~ Lot 460 1,500.00
~ Lot 465 1,500.00
~ Device Fee for Food Panda - restaurant 13.00
 6,033.00

Commission 9,252.31

Interest
Bank Overdraft Interest 955.30
Bank Interest (BA) 20,779.99
21,735.29

Insurance
~ QAA5512J 894.00
 Year to Date
2021 (RM) 2020 (RM)
9,373,427.87 6,315,873.13
7,902,004.32 5,585,147.02
1,471,423.55 730,726.11
362,372.71 360,065.37
1,318,271.09 1,360,866.63
515,525.17 -270,075.15
 Account May 2021 May 2020
SALES
CREDIT SALES 1,239,664.06 1,135,224.88
CASH SALES 194,959.33 121,805.88
CASH SALES - SAMS SOFTSERVE ICE-CREAM 2,417.50 0.00
1,437,040.89 1,257,030.76
SALES ADJUSTMENT
RETURN INWARDS (5,352.31) (5,092.07)
DISCOUNT ALLOWED (26,525.02) (12,088.00)
PRICE ADJUSTMENT (8.80) (134.40)
(31,886.13) (17,314.47)
NET SALES 1,405,154.76 1,239,716.29
COST OF GOODS SOLD
OPENING INVENTORIES 3,087,101.33 2,881,144.40
CLOSING INVENTORIES (3,916,278.79) (2,784,236.67)
INCENTIVE 5,448.00 6,808.00
PURCHASE 1,837,697.57 1,045,030.03
RETURN OUTWARD (414.42) (5,303.15)
PURCHASE - ICE CREAM 0.00 15.00
PROMOTION EXPENSES 1,150.00 540.00
PRINTING COST 428.05 0.00
TRANSPORTATION & FREIGHT CHARGES 38,973.87 20,962.65
1,054,105.61 1,164,960.26
GROSS PROFIT/(LOSS) 351,049.15 74,756.03
OTHER INCOME
DISCOUNT RECEIVED 37,725.59 11,428.66
OTHER INCOME 4,899.24 67,211.19
INCENTIVE RECEIVED 4,165.47 2,865.72
INCENTIVE RECEIVED-SPONSORSHIP 0.00 2,000.00
CATALOGUE
46,790.30 83,505.57
EXPENSES
ADVERTISEMENT 500.00 609.54
APPS COMMISSION 316.81 0.00
BANK CHARGES 4,069.19 1,512.69
BANK OVERDRAFT INTEREST 995.30 10,311.02
BONUS 0.00 12,686.08
BANK INTEREST 20,779.99 8,263.51
COMMISSIONS 9,252.31 7,896.66
DIRECTOR'S SALARIES 28,635.00 24,000.00
DIRECTOR'S ALLOWANCE 1,500.00 1,500.00
DIRECTORS' EPF 2,804.00 0.00
DIRECTORS' SOCSO 118.45 118.45
DIRECTORS' EIS 7.90 7.90
ELECTRICITY AND WATER CHARGES 2,456.83 0.00
EPF CONTRIBUTIONS 15,354.00 1,671.00
ENTERTAINMENT & REFRESHMENT 0.00 252.95
EIS CONTRIBUTION 218.10 219.90
FUEL & OIL 4,490.45 1,271.47
INSURANCE 894.00 (4,302.00)
MEDICAL FEE 740.00 730.00
MOTOR VEHICLE RUNNING EXPENSES 1,121.40 975.00
POSTAGE AND STAMPS 6.63 0.00
PRINTING & STATIONERY 1,091.23 1,178.10
RATE & ASSESSMENT 1,832.15 0.00
REPAIR & MAINTENANCE 1,115.94 0.00
RENTAL 6,033.00 13,500.00
ROAD TAX 89.00 0.00
SALARIES AND ALLOWANCES 117,544.89 118,174.01
SOCSO CONTRIBUTIONS 2,015.35 1,989.85
STAFF WELFARE 1,402.87 4,826.13
SUNDRY EXPENSES 1,573.20 1,484.83
SPONSORSHIP 2,710.00 0.00
TELEPHONE CHARGES 2,181.07 2,917.50
TRAVELLING EXPENSES 900.64 871.17
TOLL & PARKING FEE 2.00 4.00
WAGES 12,690.80 4,845.25
245,442.50 217,515.01
NET PROFIT/(LOSS) 152,396.95 (59,253.41)
NET PROFIT/(LOSS) AFTER TAX 152,396.95 (59,253.41)
RETAINED EARNING B/F 2,453,814.98 1,412,937.30
RETAINED EARNING C/F 2,606,211.93 1,353,683.89
Statement of Comprehensive Income for the period 30.06.2021 vs 30.06.2020

2021 (RM) 2020 (RM) Variance

Revenue 543,406.44 1,700,797.68 -1,157,391.24
Cost of Sales 311,976.48 1,265,248.89 -953,272.41
Gross Profit 231,429.96 435,548.79 -204,118.83
Other Income 7,407.97 60,706.74 -53,298.77
Admistrative Expenses 213,656.97 207,526.55 6,130.42
Net Profit/(Loss) 25,180.96 288,728.98 -263,548.02

Notes (June 2021) RM

Other income
~ hiring incentive 600.00
~ Government of Sarawak Subsidies 1,448.55
~ credit card cash back 9.47
~ discount received 3,433.17
~ incentive received 1,916.78
7,407.97

Director Remuneration
~ Salary 28,635.00
~ Allowance -
~ EPF 2,804.00
~ EIS 7.90
~ Socso 118.45
31,565.35

Staff Salaries
~ Salary 113,064.75
~ EPF 16,603.00
~ EIS 223.30
~ Socso 2,097.85
131,988.90

Staff Wages 6,700.00

Rental
~ Photocopy Machine 220.00
~ Lot 464 -
~ Lot 460 -
~ Lot 465 -
~ Device Fee for Food Panda - restaurant 13.00
 233.00

Commission -

Interest
Bank Overdraft Interest 1,663.80
Bank Interest (BA) 5,535.62
Loan Interest 19,487.70
26,687.12

Insurance
~ QAA9191A 2,366.60
 Year to Date
2021 (RM) 2020 (RM)
9,916,834.31 8,016,670.81
8,213,980.80 6,850,395.91
1,702,853.51 1,166,274.90
369,780.68 420,772.11
1,531,928.06 1,568,393.18
540,706.13 18,653.83
 Account Jun 2021 Jun 2020
SALES
CREDIT SALES 481,979.96 1,431,348.28
CASH SALES 77,338.86 279,399.16
CASH SALES - SAMS SOFTSERVE ICE-CREAM 216.30 0.00
559,535.12 1,710,747.44
SALES ADJUSTMENT
RETURN INWARDS 0.00 (2,085.05)
DISCOUNT ALLOWED (16,128.68) (7,797.59)
PRICE ADJUSTMENT 0.00 (67.12)
(16,128.68) (9,949.76)
NET SALES 543,406.44 1,700,797.68
COST OF GOODS SOLD
OPENING INVENTORIES 3,916,278.79 2,784,236.67
CLOSING INVENTORIES (5,670,092.06) (3,154,794.08)
INCENTIVE 0.00 465.00
PURCHASE 1,954,506.95 1,595,812.98
RETURN OUTWARD (179.38) (2,421.84)
PURCHASE - ICE CREAM 85.20 2,678.00
PROMOTION EXPENSES 160.00 2,070.00
PRINTING COST 323.37 1,120.84
TRANSPORTATION & FREIGHT CHARGES 24,912.57 36,081.32
225,995.44 1,265,248.89
GROSS PROFIT/(LOSS) 317,411.00 435,548.79
OTHER INCOME
DISCOUNT RECEIVED 3,433.17 42,443.55
OTHER INCOME 2,058.02 10,882.35
INCENTIVE RECEIVED 1,916.78 7,380.84
7,407.97 60,706.74
EXPENSES
APPS COMMISSION 566.52 0.00
BANK CHARGES 1,362.08 1,186.10
BANK OVERDRAFT INTEREST 1,663.80 8,046.50
BANK INTEREST 5,535.62 0.00
COMMISSIONS 0.00 5,992.44
DIRECTOR'S SALARIES 28,635.00 24,000.00
DIRECTOR'S ALLOWANCE 0.00 1,500.00
DIRECTORS' EPF 2,804.00 0.00
DIRECTORS' SOCSO 118.45 118.45
DIRECTORS' EIS 7.90 7.90
ELECTRICITY AND WATER CHARGES 0.00 4,449.25
EPF CONTRIBUTIONS 16,603.00 0.00
ENTERTAINMENT & REFRESHMENT 0.00 265.00
EIS CONTRIBUTION 223.30 221.20
FUEL & OIL 1,927.56 2,513.75
INSURANCE 2,366.60 16,205.96
LOAN INTEREST 19,487.70 0.00
LEGAL AND PROFESSIONAL FEE 0.00 1,535.00
MEDICAL FEE 0.00 897.00
MOTOR VEHICLE RUNNING EXPENSES 560.00 798.00
POSTAGE AND STAMPS 18.50 0.00
PRINTING & STATIONERY 323.66 2,058.86
REPAIR & MAINTENANCE 477.25 512.20
RENTAL 233.00 3,460.00
ROAD TAX 0.00 355.40
SALARIES AND ALLOWANCES 113,064.75 114,915.56
SOCSO CONTRIBUTIONS 2,097.85 2,095.40
STAFF WELFARE 557.75 2,880.62
SUNDRY EXPENSES 6,145.60 1,844.93
TELEPHONE CHARGES 2,177.08 3,437.53
TRAVELLING EXPENSES 0.00 2,208.00
TOLL & PARKING FEE 0.00 10.00
WAGES 6,700.00 6,011.50
213,656.97 207,526.55
NET PROFIT/(LOSS) 111,162.00 288,728.98
NET PROFIT/(LOSS) AFTER TAX 111,162.00 288,728.98
RETAINED EARNING B/F 2,606,211.93 1,353,683.89
RETAINED EARNING C/F 2,717,373.93 1,642,412.87
Statement of Comprehensive Income for the period 31.07.2021 vs 31.07.2020

2021 (RM) 2020 (RM)

Revenue 1,963,234.09 2,310,292.86
Cost of Sales 1,556,369.32 2,024,920.20
Gross Profit 406,864.77 285,372.66
Other Income 56,259.51 242,125.52
Admistrative Expenses 248,620.79 243,327.34
Net Profit/(Loss) 214,503.49 284,170.84

Notes (July 2021) RM

Other income
~ hiring incentive -
~ Government of Sarawak Subsidies 1,379.36
~ credit card cash back 11.83
~ discount received 54,868.32
~ incentive received -
56,259.51

Director Remuneration
~ Salary 28,635.00
~ Allowance 1,500.00
~ EPF 2,804.00
~ EIS 7.90
~ Socso 118.45
33,065.35

Staff Salaries
~ Salary 115,661.64
~ EPF 14,685.00
~ EIS 218.30
~ Socso 1,951.05
132,515.99

Staff Wages 9,965.25

Rental
~ Photocopy Machine 220.00
~ Lot 464 (RM2800 @ 2MTHS) 5,600.00
~ Lot 460 (RM1500 @ 2MTHS) 3,000.00
~ Lot 465 (RM1500 @ 2MTHS) 3,000.00
~ Lot 3565, 122C, Lorong 17D, Jln Kapor (1200@3mths) 3,600.00
~ Device Fee for Food Panda - restaurant 6.50
15,426.50

Commission 11,319.79

Interest
Bank Overdraft Interest 484.19
Bank Interest (BA) 14,183.06
Loan Interest -
14,667.25

Insurance
~ QAA6403K 716.00
 Year to Date
Variance 2021 (RM) 2020 (RM)
-347,058.77 11,880,068.40 10,326,963.67
-468,550.88 9,684,369.08 8,875,316.11
121,492.11 2,195,699.32 1,451,647.56
-185,866.01 426,040.19 662,897.63
5,293.45 1,780,548.85 1,811,720.52
-69,667.35 841,190.66 302,824.67
 Account Jul 2021 Jul 2020
SALES
CREDIT SALES 1,730,005.73 1,998,061.95
CASH SALES 264,916.01 329,956.76
1,994,921.74 2,328,018.71
SALES ADJUSTMENT
RETURN INWARDS (14,843.02) (2,524.80)
DISCOUNT ALLOWED (16,824.19) (15,161.45)
PRICE ADJUSTMENT (20.44) (39.60)
(31,687.65) (17,725.85)
NET SALES 1,963,234.09 2,310,292.86
COST OF GOODS SOLD
OPENING INVENTORIES 5,670,092.06 3,154,794.08
CLOSING INVENTORIES (5,559,709.92) (2,780,141.28)
INCENTIVE 6,772.00 2,125.00
PURCHASE 1,432,922.83 1,613,763.81
RETURN OUTWARD (11,760.01) (1,921.26)
PURCHASE - ICE CREAM 462.00 235.20
PROMOTION EXPENSES 1,650.00 4,270.00
PRINTING COST 1,093.54 354.91
TRANSPORTATION & FREIGHT CHARGES 14,846.82 31,439.74
1,556,369.32 2,024,920.20
GROSS PROFIT/(LOSS) 406,864.77 285,372.66
OTHER INCOME
DISCOUNT RECEIVED 54,868.32 29,081.55
OTHER INCOME 1,391.19 100,804.54
INCENTIVE RECEIVED 0.00 112,239.43
56,259.51 242,125.52
EXPENSES
APPS COMMISSION 617.55 0.73
BANK CHARGES 1,236.90 5,008.43
BANK OVERDRAFT INTEREST 484.19 6,515.65
BANK INTEREST 14,183.06 15,692.89
COMMISSIONS 11,319.79 6,974.84
DIRECTOR'S SALARIES 28,635.00 24,000.00
DIRECTOR'S ALLOWANCE 1,500.00 1,500.00
DIRECTORS' EPF 2,804.00 4,480.00
DIRECTORS' SOCSO 118.45 118.45
DIRECTORS' EIS 7.90 7.90
ELECTRICITY AND WATER CHARGES 4,883.19 2,575.72
EPF CONTRIBUTIONS 14,685.00 18,727.00
ENTERTAINMENT & REFRESHMENT 46.20 0.00
EIS CONTRIBUTION 218.30 214.10
FUEL & OIL 5,038.13 2,943.67
INSURANCE 716.00 0.00
INTEREST CHARGES 2,500.00 0.00
LEGAL AND PROFESSIONAL FEE 0.00 250.00
MEDICAL FEE 560.00 817.00
MOTOR VEHICLE RUNNING EXPENSES 2,933.60 2,112.60
PRINTING & STATIONERY 877.99 1,591.88
PENALTY 639.00 0.00
REPAIR & MAINTENANCE 112.30 11,284.25
RENTAL 20,686.50 6,240.00
ROAD TAX 207.00 80.00
SALARIES AND ALLOWANCES 115,661.64 112,425.97
SOCSO CONTRIBUTIONS 1,951.05 1,995.15
STAFF WELFARE 1,673.25 1,544.74
SUNDRY EXPENSES 1,199.33 2,858.05
SUBCRIPTION & PERIODICAL 360.00 360.00
SPONSORSHIP 0.00 2,133.63
TELEPHONE CHARGES 2,170.22 2,106.82
TRAVELLING EXPENSES 630.00 2,720.37
TOLL & PARKING FEE 0.00 10.00
WAGES 9,965.25 6,037.50
248,620.79 243,327.34
NET PROFIT/(LOSS) 214,503.49 284,170.84
NET PROFIT/(LOSS) AFTER TAX 214,503.49 284,170.84
RETAINED EARNING B/F 2,717,373.93 1,642,412.87
RETAINED EARNING C/F 2,931,877.42 1,926,583.71