MKH Berhad 139 Notes to the Financial Statements For the Financial Year Ended 30 September 2022 COST OF SALES 5. 2022 RM 2021 RM The Group 673,148,029 619,013,919 Attributable property development costs Attributable cost of completed development properties sold (Over)/Under provision of property development costs for completed projects Attributable construction contract costs Direct operating expenses from investment properties generating rental income Cost of goods sold 532,040 9,895,109 (17,494,746) 10,902,692 80,032,808 79,505,594 Cost of non-current assets classified as held for sale Cost of sales of crude palm oil and palm kernel Cost of services 4,194,999 391,218 153,177,599 352,123 187,776,797 852,201 8,559,069 2,033,873 21,524,947 34,875,244 340,745,225 374,305,156 PROFIT BEFORE TAX 6. During the financial year, total contract cost recognised by the Group as cost of sales in profit or loss amounting to RM15,783,476 (2021: RM14,638,652). 2022 RM The Company 2021 RM 2021 RM 2022 RM The Group Amortisation of prepaid lease payments (Note 13) Auditors’ remuneration: Profit before tax is arrived at after charging: Statutory audit Non-statutory audit Changes in fair values of: Investment properties (Note 14) Other investment (Note 17) Biological assets (Note 25) Bad debts written off Impairment loss on: Investment in subsidiaries (Note 15) Loan receivables (Note 20) Trade receivables (Note 20) Other receivables (Note 20) Development expenditure expensed off (Note 18) Depreciation of: Property, plant and equipment (Note 10) Right-of-use asset (Note 11) Deposit written off 703,998 60,000 56,000 814,729 1,517,601 - - 1,527,030 136,000 398,000 99,000 1,312,100 - - - 188,067 5,015,000 - - - 39,239 - - 354,834 - - - 577,142 1,000 - - 10,065 36,850,547 13,409 13,549 35,646,619 322,047 - - 322,047 3,418,590 - - 132,958 - 5,900,000 - - 73,000 - - 28,000 307,487 - - 15,250 - - - 825,934
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