86 GHL SYSTEMS BERHAD 199401007361 (293040-D) ANNUAL REPORT 2022 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 CONT’D 5. REVENUE (Cont’d) Disaggregation of revenue from contracts with customers (Cont’d) Group Malaysia Philippines Thailand Others Total 31 December 2021 RM RM RM RM RM Major product and service line Sales of value-added solutions 116,431,711 48,102,498 6,266,246 1,414,533 172,214,988 Sales of goods 30,151,506 63,208 4,930,086 - 35,144,800 Sales of prepaid airtime topups 102,406,149 - - - 102,406,149 Total revenue from external customers 248,989,366 48,165,706 11,196,332 1,414,533 309,765,937 Timing of revenue recognition Transferred over time 19,571,426 2,707,181 2,275,938 1,414,533 25,969,078 Transferred at a point in time 229,417,940 45,458,525 8,920,394 - 283,796,859 Revenue from external customers 248,989,366 48,165,706 11,196,332 1,414,533 309,765,937 Company 2022 2021 RM RM Major product and service line Sales of value-added solutions 3,027,994 3,608,477 Revenue from external customers 3,027,994 3,608,477 Timing of revenue recognition Transferred over time 1,352,634 1,417,639 Transferred at a point in time 1,675,360 2,190,838 Revenue from external customers 3,027,994 3,608,477
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