@Kee Zan Lim

Kiko Berhad

Notes To Account 1) The turnover represents sales of good net of discounts, allowance and sale taxes. 2) Profit before tax: Operating profit is stated after charging: Depreciation for Building Depreciation for Plant and Machinery Director's Remuneration Auditor's Fees Interest on overdraft Debenture Interest

24,000,000 13,500,000 24,000,000 2,000,000 5,000,000 12,000,000

3) Taxation Estimated taxation based profit of the year Increased in deferred taxation

4) Earning Per Share

Year 2013 = = =

5) Dividend Ordinary Dividend

Ke

Net Profit After Tax - Preference Share Dividend Ordinary Share 64,000,000 400,000,000 0.16

eZ

The earning per share is calculated by dividing the net profit after tax for the period attributable to the ordinary shareholders by weighted average number of shares in issue during the year

an

Lim
23,000,000 23,000,000 20,000,000 20,000,000

@Kee Zan Lim

Kiko Berhad

6)

Property, Plant and Equipment Cost/Valuation 1 January x4 On Valuation Acquistion Disposal 31 December x4 Building 600,000,000 600,000,000 Plant and Freehold land Machinery 220,000,000 108,000,000 220,000,000 108,000,000 Total 928,000,000 928,000,000

210,000,000 24,000,000 234,000,000 366,000,000

Lim
85,000,000 13,500,000 98,500,000 121,500,000

Accumulated Depreciation 1 January x4 Disposal Charge for the year 31 December x4 Net Book Value 7)

295,000,000 37,500,000 332,500,000 595,500,000

108,000,000

an

Shareholder Funds Authorised Capital 400,000,000 ordinary share of RM1 each Issued Capital 400,000,000 ordinary share of RM1 each

400,000,000

eZ

400,000,000

8)

Fund and Reserved Share Premium Retained Profits

9)

Non-Current Liabilities 10 % Debentures

Ke

67,000,000 20,500,000 87,500,000

120,000,000

@Kee Zan Lim

Monika Berhad
Notes To Account 1) The turnover represents sales of good net of discounts, allowance and sale taxes. 2) Profit before tax: Operating profit is stated after charging: Depreciation for Building Depreciation for Plant and Equipment Depreciation for Furniture and Fitting Director's Emoluments Auditor's Fees Amortisation : Research and development Debenture Interest

3) Taxation Estimated taxation based profit of the year Increased in deferred taxation

Year 2013 = = = =

5) Dividend Preference Dividend Paid Ordinary Dividend

Ke

Net Profit After Tax - Preference Share Dividend Ordinary Share (128000-14000) 1200000 114,000 1,200,000 0.10

eZ

4) Earning Per Share The earning per share is calculated by dividing the net profit after tax for the period attributable to the ordinary shareholders by weighted average number of shares in issue during the year

an

Lim
160,000 70,000 230,000 14,000 84,000 98,000

20,000 40,000 40,000 160,000 24,000 30,000 20,000

@Kee Zan Lim

Monika Berhad

6)

Property, Plant and Equipment Cost/Valuation 1 January x4 On Valuation Acquistion Disposal 31 December x4 Land Building Plant and Furniture Equipment and Fittings 400,000 200,000 400,000 200,000 Total 2,600,000 (150,000) 2,450,000

1,000,000 1,000,000 (150,000) 850,000 1,000,000

Lim
40,000 20,000 60,000 940,000

Accumulated Depreciation 1 January x4 Disposal Charge for the year 31 December x4 Net Book Value

120,000 40,000 160,000 240,000

60,000 40,000 100,000 100,000

220,000 100,000 320,000 2,130,000

850,000

7)

Intangible Asset 1 January x4 Incurred Less: Amortisation 31 December x4

8)

Issued Capital 1,200,000 ordinary share of RM1 each 200,000 7% preference share of RM1 each

Ke

Shareholder Funds Authorised Capital 1,500,000 ordinary share of RM1 each 500,000 7% preference share of RM1 each

eZ

an

Reseach and Development 730,000 (30,000) 700,000

1,500,000 500,000 2,000,000

1,200,000 200,000 1,400,000

@Kee Zan Lim

Monika Berhad

9)

Fund and Reserved Share Premium Revaluation Reserved (400,000-150,000) Retained Profits

650,000 250,000 395,000 1,295,000

10)

Non-Current Liabilities 10 % Debentures Deferred Taxation

Ke

eZ

an

Lim

200,000 120,000 320,000

@Kee Zan Lim

Oscar Berhad
Notes To Account 1) The turnover represents sales of good net of discounts, allowance and sale taxes. 2) Profit before tax: Operating profit is stated after charging: Depreciation for vehicles Depreciation for equipment Amortisation for Goodwill Interest for Debenture Director's Remuneration and crediting: Dividend Income 3) Taxation Estimated taxation based profit of the year Increased in deferred taxation

3,000 1,200 3,000 2,400 6,300

The earning per share is calculated by dividing the net profit after tax for the period attributable to the ordinary shareholders by weighted average number of shares in issue during the year Year 2013 = = = = Net Profit After Tax - Preference Share Dividend Ordinary Share 22625-2000 80000 20,625 80,000 0.26

5) Dividend Preference Dividend Paid Ordinary Dividend

Ke

eZ

an

4) Earning Per Share

Lim
5,000 9,225 5,000 14,225 2,000 10,500 12,500

@Kee Zan Lim

Oscar Berhad

6)

Property, Plant and Equipment Cost/Valuation 1 October 2012 On Valuation Acquistion Disposal 30 September 2013 Vehicles 17,200 17,200 Building 55,000 55,000 Equipment 8,000 8,000 Total 80,200 80,200

Lim
2,400 3,000 5,400 11,800

Accumulated Depreciation 1 October 2012 Disposal Charge for the year 30 September 2013 Net Book Value 7) Investment

5,160 1,200 6,360 1,640

7,560 4,200 11,760 68,440

55,000

an
Cost

Investment in quoted share

50,000 50,000

Market Value 85,000 85,000

8)

Intangible Asset

eZ

9)

Shareholder Funds Authorised Capital 80,000 ordinary share of RM1 each 20,000 10% preference share of RM1 each

Ke

1 October 2012 Incurred Less: Amortisation 30 September 2013

Goodwill 25,500 (3,000) 22,500

80,000 20,000 100,000

Issued Capital 80,000 ordinary share of RM1 each 20,000 10% preference share of RM1 each

80,000 20,000 100,000

@Kee Zan Lim

Oscar Berhad

10)

Fund and Reserved Share Premium General Reserved Sinking Fund Profit and Loss

12,000 5,000 2,000 25,115 44,115

11)

Non-Current Liabilities 8 % Debentures Deferred Taxation

Ke

eZ

an

Lim

30,000 5,000 35,000

@Kee Zan Lim

Racheal Berhad

Notes To Account 1) The turnover represents sales of good net of discounts, allowance and sale taxes. 2) Profit before tax: Operating profit is stated after charging: Rent of office equipment Director's Emoluments Auditor's Fees Amortisation : Research and development Debenture Interest

50,000 200,000 50,000 48,000 48,000

and crediting : interest income

3) Taxation Estimated taxation based profit of the year Increased in deferred taxation

Year 2013 = = = =

5) Dividend Preference Dividend Paid Ordinary Dividend

Ke

Net Profit After Tax - Preference Share Dividend Ordinary Share (672000-21000) 1980000 651,000 1,980,000 0.33

eZ

4) Earning Per Share The earning per share is calculated by dividing the net profit after tax for the period attributable to the ordinary shareholders by weighted average number of shares in issue during the year

an

Lim
15,000 289,000 30,000 319,000 21,000 129,600 150,600

@Kee Zan Lim

Racheal Berhad

6)

Property, Plant and Equipment Cost/Valuation 1 January Year 2 On Valuation Acquistion Disposal 31 December Year 2
Land Building
Plant and Machinery Motor Vehicles Furniture and Fittings Total

1,000,000 1,000,000 2,000,000

1,000,000 1,000,000

1,500,000 1,500,000

500,000 500,000

400,000 400,000

4,400,000 1,000,000 5,400,000

100,000 100,000 900,000

Lim
500,000 500,000 1,000,000 1,980,000 300,000 2,280,000 1,980,000 300,000 2,280,000

Accumulated Depreciation 1 January Year 2 Disposal Charge for the year 31 December Year 2 Net Book Value

250,000 250,000 250,000

100,000 100,000 300,000

950,000 950,000 4,450,000

2,000,000

7)

Intangible Asset 1 January Year 2 Incurred Less: Amortisation 31 December Year 2

8)

Issued Capital 990,000 ordinary share of RM2 each 300,000 7% preference share of RM1 each

Ke

Shareholder Funds Authorised Capital 990,000 ordinary share of RM2 each 300,000 7% preference share of RM1 each

eZ

an

Reseach and Development 380,000 (120,000) 260,000

@Kee Zan Lim

Racheal Berhad

9)

Fund and Reserved Share Premium (250,000 -180,000) Revaluation Reserved Sinking Fund Retained Profits

70,000 1,000,000 150,000 801,400 2,021,400

Ke

eZ

an

Lim
400,000 220,000 620,000

10)

Non-Current Liabilities 12 % Debentures Deferred Taxation

@Kee Zan Lim

Warna Warni Berhad

Notes To Account 1) The turnover represents sales of good net of discounts, allowance and sale taxes. 2) Profit before tax: Operating profit is stated after charging: Depreciation Auditor Fees Interest Debenture Short term Loan Interest Director Emoluments Amortisation : Research and development and crediting: Dividen Income

100,000 50,000 15,000 5,000 100,000 100,000

3) Taxation Estimated taxation based profit of the year Increased in deferred taxation

4) Earning Per Share

The earning per share is calculated by dividing the net profit after tax for the period attributable to the ordinary shareholders by weighted average number of shares in issue during the year Year 2012 = = = = Net Profit After Tax - Preference Share Dividend Ordinary Share 368250 800000 368,250 800,000 0.46

5) Dividend Ordinary Dividend 80,000

Ke

eZ

an

Lim
17,500 329,250 329,250

@Kee Zan Lim

Warna Warni Berhad

6)

Property, Plant and Equipment Cost/Valuation 1 January 2012 On Valuation Acquistion Disposal 31 December 2012 Accumulated Depreciation 1 January 2012 Disposal Charge for the year 31 December 2012 Net Book Value Land 500,000 599,500 1,099,500 Vehicles 100,000 (100,000) Premises 450,000 450,000 Plant and Machinery 1,000,000 1,000,000 Total 2,050,000 599,500 (100,000) 2,549,500

1,099,500

Lim
225,000 Cost 625,000 625,000 Market Value 750,000 750,000 Goodwill 50,000 50,000 800,000 800,000

200,000 25,000 225,000

200,000 75,000 275,000 725,000

400,000 100,000 500,000 2,049,500

7)

Investment

Long term Investment

8)

Intangible Asset

9)

Shareholder Funds Authorised Capital 800,000 ordinary share of RM1 each Issued Capital 800,000 ordinary share of RM1 each

Ke

1 January 2012 Incurred Less: Amortisation 31 December 2012

eZ

an

@Kee Zan Lim

Warna Warni Berhad

10)

Fund and Reserved Share Premium General Reserved Revaluation Reserved Profit and Loss

50,000 105,000 599,500 661,250 1,415,750

11)

Non-Current Liabilities 10 % Debentures

150,000

Ke

eZ

an

Lim

@Kee Zan Lim

Waves Berhad

Notes To Account 1) The turnover represents sales of good net of discounts, allowance and sale taxes. 2) Profit before tax: Operating profit is stated after charging: Depreciation for Properties Depreciation for Office Equipment Depreciation for Motor Vehicles Director's Salaries Auditor's Fees Debenture Interest

60,000 20,000 10,000 25,000 5,000 20,000

3) Taxation Estimated taxation based profit of the year Increased in deferred taxation

Year 2013 = = = =

5) Dividend Preference Dividend Paid Ordinary Dividend

Ke

Net Profit After Tax - Preference Share Dividend Ordinary Share 153600 700000 153,600 700,000 0.22

eZ

4) Earning Per Share The earning per share is calculated by dividing the net profit after tax for the period attributable to the ordinary shareholders by weighted average number of shares in issue during the year

an

Lim
32,000 32,000 14,400 60,200 74,600

@Kee Zan Lim

Waves Berhad

6)

Property, Plant and Equipment Cost/Valuation 1 January x8 On Valuation Acquistion Disposal 31 December x8 Properties 1,200,000 1,200,000 Office Equipment 100,000 100,000 Motor Vehicles 240,000 240,000 Total 1,540,000 1,540,000

Lim
140,000 60,000 200,000 60,000 20,000 80,000 1,000,000 20,000

Accumulated Depreciation 1 January x8 Disposal Charge for the year 31 December x8 Net Book Value

50,000 10,000 60,000 180,000

250,000 90,000 340,000 1,200,000

7)

Shareholder Funds Authorised Capital 700,000 ordinary share of RM1 each 200,000 7.2% preference share of RM1 each

an

Issued Capital 700,000 ordinary share of RM1 each 200,000 7.2% preference share of RM1 each

eZ

700,000 200,000 900,000

8)

Fund and Reserved Share Premium Sinking Fund Retained Profits

Ke

700,000 200,000 900,000

40,000 50,000 178,400 268,400

9)

Non-Current Liabilities 10 % Debentures Deferred Taxation

200,000 50,000 250,000