90 GHL SYSTEMS BERHAD 199401007361 (293040-D) ANNUAL REPORT 2021 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2021 CONT’D 5. REVENUE (Cont’d) Disaggregation of revenue from contracts with customers (Cont’d) Group Malaysia Philippines Thailand Others Total 31 December 2020 RM RM RM RM RM Major product and service line Sales of value-added solutions 100,898,761 16,356,331 11,543,777 1,196,669 129,995,538 Sales of goods 28,063,254 1,917,597 1,361,005 - 31,341,856 Sales of prepaid airtime top-ups 90,192,446 - - - 90,192,446 Revenue from external customers from continuing operations 219,154,461 18,273,928 12,904,782 1,196,669 251,529,840 Revenue from external customers from discontinued operation - - - 251 251 Total revenue from external customers 219,154,461 18,273,928 12,904,782 1,196,920 251,530,091 Timing of revenue recognition Transferred over time 18,974,344 1,872,418 2,067,488 - 22,914,250 Transferred at a point in time 200,180,117 16,401,510 10,837,294 1,196,920 228,615,841 Revenue from external customers 219,154,461 18,273,928 12,904,782 1,196,920 251,530,091 Company 2021 2020 RM RM Major product and service line Sales of value-added solutions 3,192,977 2,899,498 Sales of goods 415,500 - Revenue from external customers 3,608,477 2,899,498 Timing of revenue recognition Transferred over time 1,417,639 1,098,967 Transferred at a point in time 2,190,838 1,800,531 Revenue from external customers 3,608,477 2,899,498
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