88 EXCEL FORCE MSC BERHAD Notes to the Financial Statements (Cont’d) 9. Investment in Associate (Cont’d) (b) Summarised statement of profit or loss and other comprehensive income Millapp Sdn. Bhd. RM Profit for the financial year/total comprehensive income for the financial year 58,496 Inclued in total comprehensive income is: Revenue 298,434 10. Other Investments Group and Company 30.6.2023 31.12.2021 1.1.2021 RM RM RM Non-current Financial assets measured at fair value through other comprehensive income Quoted shares 10,765,275 17,801,700 13,042,200 The fair value of the listed equity securities was determined by reference to the quoted price in an active market. 11. Goodwill on Consolidation Group 30.6.2023 31.12.2021 1.1.2021 RM RM RM Cost At 1 January - - - Addition through business combination 29,454 - - At 30 June/At 31 December 29,454 - - The goodwill is in respect of the Group’s acquisition of subsidiary company and is stated at cost. 12. Inventories Group and Company 30.6.2023 31.12.2021 1.1.2021 RM RM RM Replacement parts 30,512 30,512 23,992 Recognised in profit or loss Inventories recognised as cost of sales 859,020 1,612,658 783,556
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