STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025 Group Company 2025 2024 2025 2024 Note RM’000 RM’000 RM’000 RM’000 CASH FLOWS FROM OPERATING ACTIVITIES Profit before tax 14,807 2,979 2,784 723 Adjustments for: Amortisation of intangible assets 7 1,370 1,420 - - Depreciation of property, plant and equipment 5 3,702 2,723 - - Depreciation of investment properties 6 53 53 - - Dividend income 22 - - (3,739) (1,764) Finance costs 21 854 1,085 654 795 Finance income 22 (118) (73) (724) (582) Gain on disposals of property, plant and equipment 22 (161) (203) - - Gain on lease termination 22 (19) (1) - - Impairment loss on investment in a subsidiary 8(d) - - 159 - Net write down of inventories 12 4,580 9,950 - - Net (reversal of impairment loss)/impairment loss on trade and other receivables 15(f) (664) (351) (31) 29 Property, plant and equipment written-off 22 27 - - - Unrealised foreign exchange loss/(gain) 22 5 (11) - - Operating profit/(loss) before changes in working capital 24,436 17,571 (897) (799) Changes in working capital: Inventories (6,631) (8,922) - - Trade and other receivables and prepayments 7,444 (2,163) (4) (4) Trade and other payables 244 5,078 (39) 39 Contract costs 18 39 - - Contract liabilities (66) (123) - - Right to recover returned goods 1,113 (939) - - Refund liabilities (2,483) 2,245 - - Cash generated from/(used in) operations 24,075 12,786 (940) (764) Dividend received - - 3,739 1,764 Interest paid (521) (559) (139) (146) Interest received 118 73 628 582 Tax paid (5,910) (5,310) (152) (244) Tax refunded 287 187 10 - Net cash from operating activities 18,049 7,177 3,146 1,192 SASBADI HOLDINGS BERHAD Financial Statements (conঞ nued) 94
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