determined that commission paid to obtain a customer contract should be recorded as an asset and amortized to expenses on a basis that is consistent with the pattern of revenue recognition. Under the previous

contract should be recorded as an asset and amortized to expenses on a basis that is consistent with the pattern of revenue recognition. Under the previous accounting policy, the Group immediately recorded

Expenses (62) (83) 34% Administrative Expenses (40) (46) 15% Finance Cost (2) (1) (50%) Profit (Loss) before Income Tax Expenses 19 43 126% Tax Expenses (4) (9) 125% Net Profit (Loss) for the Company 15 34

192 31% 267 361 35% Other income 4 3 (25%) 7 7 0% Selling and Distribution Expenses (71) (92) 30% (133) (175) 32% Administrative Expenses (36) (48) 33% (76) (94) 24% Finance Cost1 (2) (1) (50%) (4) (3

% 426 583 37% Other income 2 3 50% 9 10 11% Selling and Distribution Expenses (74) (100) 35% (207) (275) 33% Administrative Expenses (43) (57) 33% (120) (151) 26% Finance Cost (2) (2) 0% (6) (3) (50

(33%) 15 14 (7%) Selling and Distribution Expenses (82) (98) 20% (289) (373) 29% Administrative Expenses (45) (52) 16% (165) (203) 23% Finance Cost - (1) 100% (6) (4) (33%) Profit (Loss) before Income

(96) (114) 19% Gross Profit 168 226 35% Other income 4 3 (25%) Selling and Distribution Expenses (83) (100) 20% Administrative Expenses (46) (61) 33% Finance Cost (1) (1) 0% Profit (Loss) before Income

) (58) 21% (94) (119) 27% Finance Cost1 (1) (1) 0% (3) (2) (33%) Profit (Loss) before Income Tax Expenses 54 91 69% 96 158 65% Tax Expenses (11) (18) 64% (19) (31) 63% Net Profit (Loss) for the Company 43

11 10% Selling and Distribution Expenses (100) (115) 15% (275) (319) 16% Administrative Expenses (57) (64) 12% (151) (183) 21% Finance Cost1 (2) (1) (50%) (3) (3) 0% Profit (Loss) before Income Tax

% (2) Net growth & investments CAPEX (299) (116) (183) (622) (779) (20)% Net working capital on acquired /sold Asset (30) - (98) (15) (235) (93)% Maintenance Capex (22) (24) (17) (91) (68) 34% Cash Flow