7 FINANCIAL STATEMENTS 275 STATEMENTS OF COMPREHENSIVE INCOME For the year ended 31 December 2025 Note Group Company 2025 RM'000 2024 RM'000 Restated 2025 RM'000 2024 RM'000 Revenue 3 2,861,029 3,049,818 - 74,479 Cost of sales 4 (2,654,960) (2,658,521) - - Impairment of non-current assets (68,326) - - - Gross profit 137,743 391,297 - 74,479 Other income 5 28,966 39,616 14,176 49,829 Administrative expenses (267,927) (257,290) (27,535) (20,267) Impairment of goodwill (151,120) - - - Impairment of non-current assets (5,268) - - - Impairment of receivables and contract assets (34,798) (2,149) (35,699) - Impairment of investment in subsidiaries - - (293,810) - Selling and marketing expenses (677) (1,283) - - Other expenses (55,945) (59,143) (12,350) (24,596) Operating (loss)/profit (349,026) 111,048 (355,218) 79,445 Finance costs 6 (21,433) (29,354) (13,730) (14,895) Share of profit of associates 11,191 9,997 - - Share of profit of joint ventures 173 45 - - (Loss)/profit before tax and zakat 7 (359,095) 91,736 (368,948) 64,550 Income tax expense 10 (53,761) (45,269) (4,769) 135 Zakat (32) (1,317) - - (Loss)/profit after tax and zakat (412,888) 45,150 (373,717) 64,685 (Loss)/profit attributable to: Owners of the parent (417,172) 45,309 (373,717) 64,685 Non-controlling interests 4,284 (159) - - (412,888) 45,150 (373,717) 64,685 Earnings per share attributable to owners of the parent (sen) 11 (50.2) 5.4 The accompanying accounting policies and explanatory information form an integral part of the financial statements.
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