138 Annual Report 2021 4. REVENUE (CONT’D) The Group The Company 2021 2020 2021 2020 RM RM RM RM Timing of revenue recognition Point in time 414,984,571 355,195,706 - - Over time 473,247,762 533,111,772 - - 888,232,333 888,307,478 - - 5. COST OF SALES The Group 2021 2020 RM RM Attributable property development costs 340,745,225 329,105,836 Attributable cost of completed development properties sold 21,524,947 19,399,815 Under/(Over) provision of property development costs for completed projects 532,040 (2,798,814) Attributable construction contract costs 8,559,069 19,159,888 Direct operating expenses from investment properties generating rental income 9,895,109 10,506,960 Cost of goods sold 80,032,808 70,758,735 Cost of non-current assets classified as held for sale 4,194,999 - Cost of sales of crude palm oil and palm kernel 153,177,599 153,353,296 Cost of services 352,123 572,279 619,013,919 600,057,995 Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2021
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