MKH Annual Report 2019

098 A N N U A L R E P O R T 2 0 1 9 STATEMENTS of cash flows FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2019 The Group The Company 2019 2018 2019 2018 RM RM RM RM (Restated) CASH FLOWS FROM/(USED IN)  OPERATING ACTIVITIES Profit before tax 158,372,816 128,231,642 52,241,187 62,151,457 Adjustments for: Amortisation of prepaid lease payments 1,513,413 1,509,763 - - Bad debts written off 88,742 216,368 980 - Changes in fair value of biological assets 1,170,893 (1,533,164) - - Changes in fair value of investment properties 6,180,000 317,000 - - Depreciation of property, plant and equipment 36,697,383 34,707,953 18,794 19,573 Deposits written off - 2,000 - - Dividend income - - (30,903,675) (32,516,500) Impairment loss on:  Finance lease receivables - 890 - -  Loan receivables 116,286 - - -  Trade receivables 626,174 77,374 - -  Other receivables 4,531,362 - - - Inventories written down 137,658 940,057 - - Inventories written off 20,995 2,193 - - Allowance for slow moving inventories 45,180 - - - Interest expense 40,389,950 34,249,204 7,192,376 3,216,910 Unrealised (gains)/losses on foreign exchange - net (13,967,232) 36,440,727 23,650 - Property, plant and equipment written off 91,893 1,344,910 - - Land donation - 9,461,450 - - Provision for post-employment benefit obligations 10,117,286 1,497,090 - - Gain on investment in subsidiary arising from  realisation of bonus share - - (10,000,000) (18,000,000) Gain on disposal of an associate - (2,000,000) - - Gain on disposal of non-current assets classified  as held for sale - (1,055,182) - - Gain on disposal of property, plant and equipment (111,833) (26,176) - - Gain on retention sum measured at amortised cost (466,060) (161,806) - - Interest income (6,937,093) (6,145,101) (20,772,898) (18,663,455) Impairment loss no longer required on:  Finance lease receivables (500) (200) - -  Trade receivables (250,778) (25,662) - -  Other receivables (23,528) (32,200) (2,700) (7,200)  Share of results of associates 885,173 (360,579) - -