MKH Berhad 99 The Group The Company 2021 2020 2021 2020 RM RM RM RM CASH FLOWS FROM/ (USED IN) OPERATING ACTIVITIES Profit before tax 161,053,974 116,475,686 79,717,699 58,821,224 Adjustments for: Reversal of allowance for slow moving inventories - (152) - - Amortisation of prepaid lease payments 1,517,601 1,507,568 - - Bad debts written off - 12,853 - - Changes in fair value of biological assets (1,637,252) 913,440 - - Changes in fair value of investment properties 5,015,000 12,165,000 - - Changes in fair value of other investment 39,239 (3,246) - - Deposits written off 1,000 - - - Depreciation of property, plant and equipment 36,850,547 36,411,827 13,549 16,950 Depreciation of right-of-use asset 322,047 322,048 - - Development expenditure expensed off 3,418,590 233,677 - - Dividend income from investment in subsidiaries - - (72,500,000) (51,012,000) Dividend income from other investment (21,614) (879) - - Fair value losses from transfer of inventories to investment properties - 5,180,808 - - Gain on disposal of non-current assets classified as held for sale (3,274,186) - - - Gain on disposal of other investment (188,329) - - - Impairment loss on: Loan receivables 73,000 21,000 - - Trade receivables 307,487 10,707 - - Investment in subsidiaries - - - 2,712,412 Impairment loss no longer required on: Finance lease receivables - (150) - - Loan receivables (77,608) - - - Trade receivables - (96,622) - - Other receivables (53,279) (41,250) - (11,250) Interest expense 31,508,978 50,389,033 5,937,334 7,505,756 Interest income (4,288,834) (7,497,224) (15,557,335) (19,567,016) Inventories written down - 174,531 - - Inventories written off 721 4,493 - - Loss/(Gain) on disposal of property, plant and equipment 1,632 (130,311) - - Property, plant and equipment written off 354,678 341,877 - - Provision for retirement gratuity - 403,683 - - Statements of Cash Flows FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2021
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