MKH Annual Report 2020

137 MKH BERHAD 4. REVENUE (CONT’D) The Group The Company 2020 RM 2019 RM 2020 RM 2019 RM Timing of revenue recognition Point in time 355,195,706 389,373,969 - - Over time 533,111,772 702,660,972 - - 888,307,478 1,092,034,941 - - 5. COST OF SALES The Group 2020 RM 2019 RM Attributable property development costs 329,105,836 510,596,216 Attributable cost of completed development properties sold 19,399,815 49,567,575 Overprovision of property development costs for completed projects (2,798,814) (24,653,375) Attributable construction contract costs 19,159,888 3,547,954 Direct operating expenses from investment properties generating  rental income 10,506,960 11,831,599 Cost of goods sold 70,758,735 79,358,292 Cost of sales of crude palm oil and palm kernel 153,353,296 176,312,352 Cost of services 572,279 601,131 600,057,995 807,161,744 Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2020