122 EXCEL FORCE MSC BERHAD Notes to the Financial Statements (Cont’d) 39. Comparative Information (i) The Group and the Company changes its financial year end from 31 December to 30 June during the financial period. As such, the comparative information is for the financial period from 1 January 2021 to 31 December 2021, while the current financial period from 1 January 2022 to 30 June 2023. Consequently, the comparative figures stated in the statements of profit or loss and other comprehensive income, statements of changes in equity, statements of cash flows and related notes not comparable. (ii) The financial statements of the Group and of the Company for the financial year ended 31 December 2021 were audited by another firm of Chartered Accountants. 40. Date of Authorisation for Issue of Financial Statements The financial statements were authorised for issue by the Board of Directors in accordance with a resolution of the Directors on 24 October 2023.
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