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BIOSIS GROUP BERHAD SUMMARY OF KEY FINANCIAL INFORMATION 30/06/2012 PART A2: SUMMARY OF KEY FINANCIAL INFORMATION INDIVIDUAL

PERIOD PRECEDING YEAR CURRENT CORRESPONDING /UARTER /UARTER 30/06/2012 30/06/2011 RM'000 RM'000 1 Re e!"e 4,936 8,764 (1,626) (1,257) 2 L#$$ %e&#'e ()* (1,628) (1,425) 3 L#$$ &#' (+e ,e'-#. 4 L#$$ )(('-%"()%0e (# #'.-!)'1 e2"-(1 +#0.e' #& (+e ,)'e!( (1,437) 5 B)$-3 0#$$ ,e' $+)'e$ 4$e!5 (1.37) 6 P'#,#$e./ De30)'e. .- -.e!. ,e' $+)'e 4$e!5 N/A (1.14) N/A (1.37) N/A N/A (1,182)

CUMULATIVE PERIOD CURRENT PRECEDING YEAR PERIOD TO CORRESPONDING DATE PERIOD 30/06/2012 30/06/2011 RM'000 RM'000 4,936 N/A (1,626) (1,628) -

(1,437)

N/A

AS AT END OF CURRENT /UARTER 7 Ne( )$$e($ ,e' $+)'e )(('-%"()%0e (# #'.-!)'1 e2"-(1 +#0.e'$ #& (+e ,)'e!( 4RM5

AS AT PRECEDING FINANCIAL YEAR END

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0.29

PART A3:ADDITIONAL INFORMATION INDIVIDUAL PERIOD PRECEDING YEAR CURRENT CORRESPONDING /UARTER /UARTER 30/06/2012 30/06/2011 RM'000 RM'000 1 G'#$$ -!(e'e$( -!3#6e G'#$$ -!(e'e$( 2 e*,e!$e$ 473 908

CUMULATIVE PERIOD CURRENT PRECEDING YEAR PERIOD TO CORRESPONDING DATE PERIOD 30/06/2012 30/06/2011 RM'000 RM'000 473 N/A

B-#$-$ G'#", Be'+). (!"(-an6 n". 5 618768-)) I!(e'-6 Re,#'( O! C#!.e!$e. C#!$#0-.)(e. S()(e6e!( #& C#6,'e+e!$- e I!3#6e F#' T+e /")'(e' E!.e. 30 7"!e 2012 I!(e'-6 /")'(e' U!)".-(e. C"''e!( 1e)' /")'(e' 30 7"!e 2012 9:;36 (4,803) 133 126 (206) (627) (680) 41:2?95 (473) 101 41:6265 (2) 41:62<5 41:62<5 P'e3e.-!8 Ye)' C#''e$,#!.-!8 /")'(e' 30 7"!e 2011 <:=69 (7,652) 1:112 204 (314) (886) (819) 4=035 (624) 70 41:2?=5 (168) 41:92?5 41:92?5 C"6"0)(- e /")'(e' U!)".-(e. 1 A,'-0 2012 T# 30 7"!e 2012 9:;36 (4,803) 133 126 (206) (627) (680) 41:2?95 (473) 101 41:6265 (2) 41:62<5 41:62<5 P'e3e.-!8 Ye)' C#''e$,#!.-!8 Pe'-#.

(Presented in RM 000) Re e!"e !"st "# sa$es G'#$$ ,'#&-( / 40#$$5 %t&er in'"(e )istri*+ti"n e,-enses Ad(inistrati.e e,-enses %t&er e,-enses L#$$ &'#6 #,e')(-#!$ /inan'e '"sts 0&are "# ass"'iate res+$ts L#$$ %e&#'e ()*)(-#! 1n'"(e ta, e,-ense L#$$ &#' (+e ,e'-#.

N#(e

N/A N/A > N/A N/A N/A N/A > N/A N/A > N/A > >

B6

T#()0 3#6,'e+e!$- e 0#$$ &#' (+e ,e'-#. T#()0 3#6,'e+e!$- e 0#$$

)(('-%"()%0e (# :
%2ners "# t&e -arent

N"n-'"ntr"$$ing interest
T#()0 3#6,'e+e!$- e 0#$$ &#' (+e ,e'-#.

(1,437) (191) 41:62<5

(1,182) (243) 41:92?5

(1,437) (191) 41:62<5

N/A N/A >

L#$$ ,e' $+)'e 4$e!5 3asi' / )i$+ted

B11 (1.37) (1.14) (1.37) -

(4) 5 P+rs+ant t" t&e '&ange in t&e #inan'ia$ 6ear end #r"( 31 )e'e(*er 2011 t" 31 Mar'& 2012. 7&e '"ndensed '"ns"$idated in'"(e state(ent s&"+$d *e read in '"n8+n'ti"n 2it& t&e a+dited #inan'ia$ state(ents #"r t&e #inan'ia$ 6ear ended 31 Mar'& 2012 and t&e a''"(-an6ing e,-$anat"r6 n"tes atta'&ed t" t&e interi( #inan'ia$ state(ents

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B-#$-$ G'#", Be'+). (!"(-an6 n". 5 618768-)) I!(e'-6 Re,#'( O! C#!.e!$e. C#!$#0-.)(e. S()(e6e!( #& F-!)!3-)0 P#$-(-#! A$ A( 30 7"!e 2012

(Presented in RM 000)

N#(e

A$ )( 30@06@2012 4U!)".-(e.5

A$ )( 31@03@2012 4A".-(e. )!. 'e$()(e.5 4A5

A$ )(
01@01@2011

4A".-(e. )!. 'e$()(e.5 4A5

ASSETS N#!>C"''e!( A$$e($ Pr"-ert6, -$ant 9 e:+i-(ent 1n.est(ent in an ass"'iate %t&er in.est(ent 1ntangi*$e assets 7rade re'ei.a*$es %t&er re'ei.a*$es

45,434 120 2,438 3,217 1,959 4,632 57,800

46,657 20 2,438 3,217 2,108 4,882 59,322

55,667 176 5,599 2,265 4,200 6,449 74,356

C"''e!( A$$e($ 1n.ent"ries 7rade and "t&er re'ei.a*$es A("+nt d+e #r"( an ass"'iate 7a, re'".era*$e /i,ed )e-"sits 2it& $i'en'ed *an; !as& and *an; *a$an'es

7,638 17,204 1,254 10 600 422 27,128 84,928

7,675 17,329 1,179 32 600 394 27,209 86,531

10,592 23,119 61 38 2,669 1,155 37,634 111,990

TOTAL ASSETS E/UITY AND LIABILITIES E2"-(1 0&are 'a-ita$ Reser.es Min"rit6 interests

52,500 (23,136) 29,364 (44) 29,320

52,500 (21,726) 30,774 147 30,921

50,000 (2,088) 47,912 1,609 49,521

N#!>C"''e!( L-)%-0-(-e$ <"ng ter( *"rr"2ings %t&er -a6a*$es )e#erred ta,ati"n

B<

23,465 680 1,525 25,670

13,907 680 1,525 16,112

17,273 2,454 19,727

C"''e!( L-)%-0-(-e$ 7rade and "t&er -a6a*$es 3an; *"rr"2ings 7a, $ia*i$it6

B<

13,642 14,997 1,299 29,938 55,608 84,928 0.28

12,143 25,996 1,359 39,498 55,610 86,531 0.29

12,654 28,782 1,306 42,742 62,469 111,990 0.50

T#()0 0-)%-0-(-e$ TOTAL E/UITY AND LIABILITIES N7A -er s&are (RM)

(4) =-"n t&e ad-"ti"n "# t&e M/R0 #ra(e2"r;, t&e '"ns"$idated state(ent "# #inan'ia$ -"siti"n as at 31 Mar'& 2012 and 1 >an+ar6 2011 &a.e *een restated. 7&e '"ndensed '"ns"$idated *a$an'e s&eet s&"+$d *e read in '"n8+n'ti"n 2it& t&e a+dited #inan'ia$ state(ents #"r t&e #inan'ia$ 6ear ended 31 Mar'& 2012 and t&e a''"(-an6ing e,-$anat"r6 n"tes atta'&ed t" t&e interi( #inan'ia$ state(ents.

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B-#$-$ G'#", Be'+). (!"(-an6 n". 5 618768-)) I!(e'-6 Re,#'( O! C#!.e!$e. C#!$#0-.)(e. S()(e6e!($ #& C)$+&0#B F#' T+e 3 6#!(+$ E!.e. 30 7"!e 2012 T+'ee 6#!(+$ e!.e. 30 7"!e 2012

(Presented in RM 000) CASH FLOCS FROM OPERATING ACTIVITIES <"ss *e#"re ta,ati"n Ad8+st(ents #"r5)e-re'iati"n 1nterest e,-enses 0&are "# res+$ts "# an ass"'iate %-erating $"ss *e#"re 2"r;ing 'a-ita$ '&anges )e'rease/(1n'rease) in in.ent"ries 1n'rease in re'ei.a*$es 1n'rease/()e'rease) in -a6a*$es !as& +sed in "-erati"ns 1n'"(e ta, -aid 1n'"(e ta, re#+nd 1nterest -aid Net 'as& +sed in "-erating a'ti.ities CASH FLOCS FROM INVESTING ACTIVITIES Net '&ange in an ass"'iate *a$an'e Net 'as& (+sed in)/#r"( in.esting a'ti.ities CASH FLOCS FROM FINANCING ACTIVITIES Net 'as& #r"( *"rr"2ings Net 'as& #r"( #inan'ing a'ti.ities NET 4DECREASE5/INCREASE IN CASH AND CASH E/UIVALENTS ?##e'ts "# e,'&ange rate '&anges CASH AND CASH E/UIVALENTS AT BEGINNING CASH AND CASH E/UIVALENTS AT END Re-resented *6 5 !as& and *an; *a$an'es 3an; ".erdra#ts

(1,628)

1,223 473 (101) (33) 37 525 1,502 2,031 (41) (473) 1,517

(75) (75)

(883) (883) 559 27 (4,659) (4,073)

422 (4,495) (4,073)

P+rs+ant t" t&e '&ange in t&e #inan'ia$ 6ear end #r"( 31 )e'e(*er 2011 t" 31 Mar'& 2012, '"(-arati.e #ig+res #"r t&e '+(+$ati.e -eri"d are n"t -resented. 7&e '"ndensed '"ns"$idated 'as& #$"2 state(ent s&"+$d *e read in '"n8+n'ti"n 2it& t&e a+dited #inan'ia$ state(ents #"r t&e #inan'ia$ 6ear ended 31 Msr'& 2012 and t&e a''"(-an6ing e,-$anat"r6 n"tes atta'&ed t" t&e interi( #inan'ia$ state(ents.

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B-#$-$ G'#", Be'+). (!"(-an6 n". 5 618768-)) I!(e'-6 Re,#'( O! C#!.e!$e. C#!$#0-.)(e. S()(e6e!( #& C+)!8e$ -! E2"-(1 F#' T+e F-!)!3-)0 Pe'-#. E!.e. 30 7"!e 2012

A(('-%"()%0e (# $+)'e+#0.e'$ #& (+e C#6,)!1 D>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> N#! .-$('-%"()%0e >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>E D-$('-%"()%0e E*3+)!8e A$$e( (Presented in RM 000) At 1 A-ri$ 2012
7"ta$ '"(-re&ensi.e $"ss #"r t&e -eri"d

S+)'e C),-()0 52,500 52,500

S+)'e P'e6-"6 -

C)'')!( Re$e' e$ 6,031 6,031

T')!$0)(-#! Re$e' e (313) 27 (286)

D-$3#"!( #! C)'')!( (6,031) (6,031)

Re )0")(-#! Re$e' e 2,282 2,282

A33"6"0)(e. 0#$$e$ (23,695) (1,437) (25,132)

T#()0

M-!#'-(1 I!(e'e$( 147 (191) (44)

T#()0 E2"-(1 30,921 (1,601) 29,320

30,774 (1,410) 29,364

At 30 >+ne 2012

P+rs+ant t" t&e '&ange in t&e #inan'ia$ 6ear end #r"( 31 )e'e(*er 2011 t" 31 Mar'& 2012. 7&e '"ndensed '"ns"$idated state(ent "# '&anges in e:+it6 s&"+$d *e read in '"n8+n'ti"n 2it& t&e n"tes t" t&e a+dited #inan'ia$ state(ents #"r t&e 6ear ended 31 Mar'& 2012 and t&e a''"(-an6ing n"tes atta'&ed t" t&e interi( #inan'ia$ state(ents.

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PART A. NOTES TO THE INTERIM FINANCIAL REPORT A1 First-time Adoption of Mala sian Finan!ial Reportin" Standards #$MFRS%& The condensed consolidated interim financial statements (Report) have been prepared in accordance with MFRS 134 !nterim Financial Reportin" and para"raph #$%% of the Main Mar&et 'istin" Re()irements of *)rsa Mala+sia Sec)rities *erhad$ This Report also complies with !,S 34 !nterim Financial Reportin" iss)ed b+ the !nternational ,cco)ntin" Standards *oard (!,S*)$ For the periods )p to and incl)din" the financial +ear ended 31 March %-1%. the /ro)p prepared its financial statements in accordance with Financial Reportin" Standards (FRSs)$ This Report is the /ro)p0s first MFRS condensed consolidated interim financial statements for part of the period covered b+ the /ro)p0s first MFRS ann)al financial statements for the financial +ear endin" 31 March %-13$ MFRS 1 First1Time ,doption of Mala+sian Financial Reportin" Standards (MFRS 1) has been applied$ The e2planator+ notes attached to this Report provide an e2planation of events and transactions that are si"nificant to an )nderstandin" of the chan"es in the financial position and performance of the /ro)p since the financial +ear ended 31 March %-1%$ !n preparin" its openin" MFRS Statement of Financial 3osition as at 1 4an)ar+ %-11 (which is also the date of transition). the /ro)p has ad5)sted the amo)nts previo)sl+ reported in financial statements prepared in accordance with FRS$ ,n e2planation of how the transition from FRS to MFRS has affected the /ro)p0s financial position is set o)t in 6ote %$1 below$ These notes incl)de reconciliations of e()it+ for comparative periods and of e()it+ at the date of transition reported )nder FRS to those reported for those periods and at the date of transition )nder MFRS$ The transition from FRS to MFRS has not had a material impact on the statement of cash flows$ A'$ Si"nifi!ant A!!o(ntin" Poli!ies A'.1 Appli!ation of MFRS 1 The a)dited financial statements of the /ro)p for the financial +ear ended 31 March %-1% were prepared in accordance with FRS$ ,s the re()irements )nder FRS and MFRS are similar. the si"nificant acco)ntin" policies adopted in preparin" this Report are consistent with those of the a)dited financial statements for the financial +ear ended 31 March %-1% e2cept as disc)ssed below Forei"n !(rren! translation reser)e 7nder FRS. the /ro)p reco"nised translation differences on forei"n operations as a separate component of e()it+$ 8)m)lative forei"n c)rrenc+ translation differences for all forei"n operations are deemed to be nil as at the date of transition to MFRS$ ,ccordin"l+. at the date of transition to MFRS. the c)m)lative forei"n c)rrenc+ translation differences of RM%93.9:3 as at 1 4an)ar+ %-11 was ad5)sted to acc)m)lated losses as at that date and 31 March %-1%$ The reconciliations of e()it+ for comparative periods and of e()it+ at the date of transition reported )nder FRS to those reported for those periods and at the date of transition )nder MFRS are provided as below

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Reconciliation of e()it+ as at 1 4an)ar+ %-11 RM*+++ E,(it ;2chan"e translation reserve ,cc)m)lated losses Reconciliation of e()it+ as at 31 March %-1% RM*+++ E,(it ;2chan"e translation reserve ,cc)m)lated losses A'.' Standards iss(ed .(t not et effe!ti)e ,t the date of a)thorisation of this Report. the followin" Mala+sian Financial Reportin" Standards (MFRSs). ,mendments to MFRSs and !8 !nterpretation (!8 !nt) were iss)ed b)t not +et effective and have not been applied b+ the /ro)p MFRSs/ Amendments to MFRSs and IC Interpretation ,mendments to MFRS 1-1 MFRS 1MFRS 11 MFRS 1% MFRS 13 MFRS 11# MFRS 1%< MFRS 1%= ,mendments to MFRS 1 ,mendments to MFRS < !8 !nt %,mendments to MFRS 13% MFRS # 3resentation of Financial Statements$ ,mendments in Relation to 3resentation of !tems of >ther 8omprehensive !ncome 8onsolidated Financial Statements 4oint ,rran"ements ?isclos)re of !nterests in >ther ;ntities Fair @al)e Meas)rement ;mplo+ee *enefits (!nternational ,cco)ntin" Standard (!,S) 1# as amended b+ !,S* in 4)ne %-11) Separate Financial Statements !nvestments in ,ssociates and 4oint @ent)res /overnment 'oans ?isclos)res A >ffsettin" Financial ,ssets and Financial 'iabilities Strippin" 8osts in the 3rod)ction 3hase of a S)rface Mine >ffsettin" Financial ,ssets and Financial 'iabilities Financial !nstr)ments (!FRS # iss)ed b+ !,S* in 6ovember %--# and >ctober %-1-) Effe!ti)e date 1 4)l+ %-1% 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-13 1 4an)ar+ %-14 1 4an)ar+ %-1: FRS as at -1.-.1' (31%) (%3.9#:) Re!lassifi!ations %94 (%94) MFRS as at -1.-.1' (4=) (%3.#:#) FRS as at 1.1.11 (%94) (4.1-9) Re!lassifi!ations %94 (%94) MFRS as at 1.1.11 1 (4.3<-)

A-$ A(ditors* Report of Pre!edin" Ann(al Finan!ial Statements The a)ditors0 report on the financial statements for the financial period ended 31 March %-1% was not ()alified$

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A0$ Seasonal or C !li!al Fa!tors The /ro)p did not e2perience an+ ma5or seasonal or c+clical factors d)rin" the financial period )nder review$ A1$ E2traordinar and E2!eptional Items There were no e2ceptional andBor e2traordinar+ items affectin" assets. liabilities. e()it+. net income or cash d)rin" the c)rrent period )nder review$ A3. Material C4an"es In Estimates There were no chan"es in estimates that have been )sed in the preparation of the interim financial report that have a material effect in the c)rrent ()arter res)lts$ A5$ 6e.t and E,(it Se!(rities There were no iss)ance and repa+ment of debt and e()it+ sec)rities d)rin" the financial period )nder review$ A7. 6i)idend Paid 6o dividend was paid b+ the 8ompan+ for the c)rrent ()arter )nder review$ A8. Se"mental Information C(rrent 9(arter Ended -+ :(ne '+1' -+ :(ne '+11 RM*+++ RM*+++ Se"ment Re)en(e 3ersonal and Cealth 8are 3harmace)ticals ?irect Sellin" >thers Total Se"ment Res(lts #Profit ; #Loss& .efore ta2ation 3ersonal and Cealth 8are 3harmace)ticals ?irect Sellin" >thers Total %.34%.-<9 :%1 4.#39 9.133 %.931 1 1 =.<94 C(m(lati)e 9(arter Ended -+ :(ne '+1' -+ :(ne '+11 RM*+++ RM*+++ %.34%.-<9 :%1 4.#39 6B, 6B, 6B, 6B, 1

14: (1.<93) 14% (1:-) (1.9%9)

1#< (1.4:4) 1 1 (1.%:<)

14: (1.<93) 14% (1:-) (1.9%9)

6B, 6B, 6B, 6B, 1

A1+. Re)al(ation of Propert and E,(ipment The val)ations of propert+. plant and e()ipment have been bro)"ht forward witho)t an+ material amendments from the previo)s financial statement$

3a"e <

A11. Material E)ents S(.se,(ent to t4e Interim Period There were no material events s)bse()ent to the end of c)rrent ()arter and the date of the interim financial statements$ A1'. C4an"es in Composition of t4e <ro(p There were no chan"es to the composition of the /ro)p d)rin" the c)rrent ()arter$ A1-. Contin"ent Lia.ilities and Contin"ent Assets There were no contin"ent liabilities or contin"ent assets since the last ann)al reportin" period$ A10. Capital !ommitment There were no capital commitments as at the end of the c)rrent ()arter$

3a"e =

PART => A66ITIONAL INFORMATION RE9?IRE6 ?N6ER LISTIN< RE9?IREMENTS =1. Operatin" Se"ments Re)ie@ For the financial period )nder review. the /ro)p recorded lower reven)e of RM4$#4million as compared to RM=$<9million recorded in precedin" +ear correspondin" ()arter$ The drop in reven)e in the c)rrent ()arter as compared to that of the precedin" +ear correspondin" ()arter is d)e to lower sales achieved especiall+ from the e2port mar&et$ The /ro)p recorded a loss before ta2 of RM1$9# million for the c)rrent ()arter compared to RM1$%9 million the correspondin" period in the previo)s +ear d)e to lower sales$ For the personal and health care se"ment. the decrease in sales vol)me as compared to the correspondin" period in the previo)s +ear is d)e to decreased orders from a ma5or overseas c)stomer res)ltin" from a chan"e in ownership of the c)stomer as well as a "eneral decrease in demand from local c)stomers$ The lower sales res)lted in the se"ment inc)rrin" a profit before ta2 of RM-$-= million as compared to a profit before ta2 of RM-$% million in the correspondin" period in the previo)s +ear$ The pharmace)tical se"ment0s reven)e was lower as compared to the correspondin" period in the previo)s +ear d)e to the effects of the aborted sale of assets and b)siness as anno)nced on : March %-1%$ The loss before ta2 was hi"her as compared to the correspondin" period in the previo)s +ear d)e to lower sales$ ?)e to the chan"e in financial +ear end from 31 ?ecember to 31 March there are no comparative data for the c)m)lative period in the previo)s financial +ear$ ='. Material C4an"es in Profit =efore Ta2 for C(rrent 9(arter As Compared to Pre!edin" 9(arter For the ()arter )nder review the /ro)p recorded a hi"her reven)e RM4$#4million as compared to RM1$=4million in precedin" ()arter d)e to improved sales in the e2port as well as the local$ The /ro)p recorded a lower loss before ta2 of RM1$9#million as compared to loss before ta2 of RM1-$93 million in the precedin" ()arter d)e to hi"her sales achieved in the c)rrent ()arter and provision for impairment loss on receivables. plant and machiner+ and inventories written off in the precedin" ()arter$ For the personal and health care se"ment the hi"her sales vol)me was d)e to res)mption of orders from a ma5or overseas c)stomer followin" the completion in the chan"e in ownership of the said c)stomer$ The profit before ta2 in the c)rrent ()arter was RM-$-= million as compared to a loss before ta2 of RM9$9: million recorded in the precedin" ()arter d)e to the hi"her sales achieved in the c)rrent ()arter and the provision for impairment loss on receivables. plant and machiner+ and inventories written off in the precedin" ()arter$ For the pharmace)tical se"ment the reven)e recorded in the c)rrent ()arter was hi"her than the precedin" ()arter as prod)ction activit+ res)med after the abortion of the proposed sale of the assets and b)siness as anno)nced on : March %-1% and orders from c)stomers pic&ed )p$ The loss before ta2 inc)rred in the c)rrent ()arter is lower as compared to the loss inc)rred in the precedin" ()arter d)e to hi"her sales$ The direct sellin" b)siness sales improved sli"htl+ as b)siness environment ret)rns to normal after the lon" holida+s and festivals The se"ment recorded a profit before ta2 of RM-$14 million in the c)rrent ()arter as compared to a loss before ta2 of RM-$4< million in the precedin" ()arter on hi"her sales$

3a"e #

=-. C(rrent Aear Prospe!ts The *oard of ?irectors e2pects the /ro)p0s operatin" environment to remain challen"in" and competitive and is ta&in" the followin" meas)res to improve sales and profitabilit+ i) to develop innovative prod)cts with creative attractive pac&a"in" at the low costs for the personal and health care se"mentD ii) to increase participation in "overnment tenders either directl+ or in collaboration with *)mi ,"ents for the pharmace)tical se"mentD and iii) to e2pand the direct sellin" b)siness penetration in the re"ional mar&ets li&e Con" Eon". Taiwan and ,S;,6 co)ntries$ =0. Profit Fore!ast and Profit <(arantee 6ot applicable$ =1. Loss =efore Ta2 'oss before ta2 is after char"in"B(creditin") the followin" C(rrent 9(arter Ended -+.+3.1' -+.+3.11 RM*+++ RM*+++ !nterest e2pense ?epreciation and amortisation 4<3 1.%%3 #-= 1.91< C(m(lati)e 9(arter Ended -+.+3.1' -1.+-.11 RM*+++ RM*+++ 4<3 1.%%3 6B, 6B,

>ther than the above items. there we no "ain or loss on disposal of ()oted or )n()oted investments or properties. provision for and write off of receivables and inventories. "ain or loss on derivatives as well as other e2ceptional items$ =3. Ta2ation C(rrent 9(arter Ended -+.+3.1' -+.+3.11 RM*+++ RM*+++ 8)rrent ta2 (%) (19=) C(m(lati)e 9(arter Ended -+.+3.1' -+.+3.11 RM*+++ RM*+++ (%) 6B,

The /ro)p0s effective ta2 rate was lower than the stat)tor+ ta2 rate of %:F as the /ro)p has no char"eable income for the c)rrent ()arter ended 3- 4)ne %-1%$ The RM%.4-- c)rrent ta2 is in respect of provision d)rin" the +ear$ =5. Stat(s of Corporate Proposals 1) F)rther to the anno)ncement on %% ,pril %-11 the 8ompan+ had place a private placement of )p to =.---.--- new ordinar+ shares of RM-$:- each representin" )p to =F of the iss)ed and paid1)p capital of *iosis$ The followin" shares were s)bse()entl+ iss)ed and listed No. Of S4ares Iss(ed i) 4.---.--6ate of Iss(e 13 Ma+ %-11

3a"e 1-

ii)

1.---.---

-1 ,)")st %-11

%) >n # March %-1% the 8ompan+ anno)nced a proposal to implement a private placement of )p to 1-.:--.--- new ordinar+ shares of RM-$:- each in *iosis to independent third part+ investor(s) to be identified$ 6o shares have been iss)e as at the date of this anno)ncement$ 3) >n %< ,pril the 8ompan+ anno)nced that *iosis 8osmece)ticals Sdn$ *hd$ (formerl+ &nown as Ci1 8it+ (Mf") Sdn *hd) (8ompan+ 6o$ 1=#=%31E) (*8S* or @endor). a wholl+ owned s)bsidiar+ of the 8ompan+ had on %9 ,pril %-1% entered into the followin" conditional a"reements with Een 3rima 8osmece)tical Sdn$ *hd$ (8ompan+ 6o$ #=93#%1G) (3)rchaser) 1 i) Sale and 3)rchase ,"reement (3ropert+ S3,) for the proposed disposal of land held )nder 3a5a&an 6e"eri Ca&mili& 6o$ %:%:. 'ot 6o$ 314:. M)&im -9 ?aerah Seberan" 3erai Ten"ah. 6e"eri 3)la) 3inan" meas)rin" appro2imatel+ =%44 s()are metres to"ether with a factor+ erected thereon bearin" postal address 3lot %%. 'oron" 3er)sahaan Ma5) %. 3rai !nd)strial ;state. 3hase 4. 139-- 3rai. 3)la) 3inan" (Hthe 3ropert+H) for a total cash consideration of RM1-.:--.---D and ii) Sale and 3)rchase ,"reement (,ssets S3,) for the disposal of the b)siness of man)fact)rin". mar&etin" and distrib)tion of personal and health care prod)cts of *8S* and all assets related to the said b)siness which incl)des specified fi2ed assets. licences. re"istered prod)cts. intellect)al propert+ ri"hts and c)stomer list. b)t e2cl)din" cash and certain e2cl)ded assets of *8S* (the ,ssets). for a total cash consideration of RM3.:--.---. s)b5ect to ad5)stment p)rs)ant to a d)e1dili"ence e2ercise$ =7. <ro(p =orro@in"s and 6e.t Se!(rities ?na(dited as at -+ :(ne '+1' RM*+++ 14.##< %3.49: -7/03' A(dited as at -1 Mar!4 '+1' RM*+++ %:.##9 13.#-< -8/8+-

Short term borrowin"s (sec)red) 'on" term borrowin"s (sec)red) Total borrowin"s

The above borrowin"s are denominated in Rin""it Mala+sia. and the /ro)p does not have an+ forei"n c)rrenc+ borrowin"s and debt sec)rities$ =8. Material Liti"ation There were no material events s)bse()ent to the end of c)rrent ()arter and the date of the interim financial statements$ =1+. Proposed 6i)idend 6o dividend has been proposed or declared b+ the 8ompan+ for the c)rrent ()arter ended 3- 4)ne %-1%$

3a"e 11

=11.Earnin"s Per S4are =asi! loss per s4are The basic loss per share is calc)lated b+ dividin" the loss attrib)table to owners of the parent for the financial period b+ the wei"hted avera"e n)mber of ordinar+ shares in iss)e$ Indi)id(al 9(arter Ended C(m(lati)e 9(arter Ended -+ :(ne '+1' -+ :(ne '+11 -+ :(ne '+1' -+ :(ne '+11 RM*+++ 6et loss attrib)table to shareholders (RMI---) Jei"hted avera"e n)mber of shares (I---) *asic loss per share (sen) (1.43<) 1-:.--(1$3<) RM*+++ (1.1=%) 1-4.--(1$14) RM*+++ (1.43<) 1-:.--(1$3<) RM*+++ 6B, 6B, 6B,

There is no dil)ted loss per share as it is ass)med that there will not be an+ conversion of o)tstandin" warrants as the e2ercise price of the convertible financial instr)ment e2ceeds the avera"e mar&et price$ =1'. Realised and ?nrealised Profits or Losses -+ :(ne '+1' RM*+++ Total retained profitsB (acc)m)lated losses) of the /ro)p Realised 7nrealised Total share of retained profitsB acc)m)lated losses) from associate Realised 'ess 8onsolidation ad5)stments Total acc)m)lated losses as per statement of financial position =A OR6ER OF THE =OAR6 CHOO CHEE CON< MANA<IN< 6IRECTOR -+ A?<?ST '+1' (%<.=3=) (=<9) KKKKKK (%=.<14) (<=) KKKKKKK (%=.<#%) 3.9:# KKKKKKK (%:.133) BBBBBBB -1 Mar '+1' RM*+++ (%9.1-=) (=<9) KKKKKKK (%9.#=4) (1<9) KKKKKKK (%<.19-) 3.49: KKKKKKK (%3.9#:) BBBBBB

3a"e 1%

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