d.

) Analyze the company performance (Statement of Comprehensive Income) and financial

position (Statement of Financial Position).
Statement of comprehensive income
Between the years 2011 and 2012, the company's performance for the statement of
comprehensive income for Yong Tai Berhad is not impressive. According to the latest annual
report, the comprehensive income in the year 2011 is RM873,679 and in the year for 2012 is
negative RM9,239,867. This show that the Yong Tai Berhad's income in the year 2012 is a
loss. Between the year 2011 and 2012, the comprehensive income from this company
decrease by RM8,366,188 (a loss of 957.58%). This is caused by some reasons, mainly due
to the letting-go of one of its subsidiary companies, Liew Fat Lin Holding Sdn. Bhd , which
disposed its holdings.
Firstly, the gross profit for Yong Tai Berhad in the year 2011 was RM23,661,478 ,
while the gross profit in the year 2012 was RM21,923,530. Between these two years, Yong
Tai Berhad's gross profit shows a decrease by RM1,737,898 ( a loss of 7.34%). In the year
2011, profit before taxation is RM1,119,819 but in the year 2012 there is loss before taxation
for the amount of RM8,716,125, a decrease of RM7,596,306 (a loss of 678.35%). Meanwhile,
the total comprehensive income for the year 2011 is RM597,751 and the total comprehensive
expenses for the year 2012 is RM7,527,332 ; a decrease RM6,929,581 (loss 1159.28%).
In conclusion, between 2011 and 2012, the company Yong Tai Berhad faces a loss in
terms of expenses and revenue.



Statement Of Financial Position

The Financial Position of the Yong Tai Berhad in terms of total assets balanced by
total equity and total liabilities between 2011 and 2012 is a loss. Because in the 2011, the
total assets and total of equities and liabilities of the company is higher than that in the year
of 2012. In the years 2011 and 2012, the total assets and the total equities and liabilities held
by the company are RM139,874,894 and RM83,928,533 respectively. Between these two
years, the total financial position of the company faces a decrease of RM55,946,361 (a loss
above 40%). There are some reasons for this loss mainly due to increased borrowings, the
liquidation and sale of assets worth RM1441000, and a decrease in investment properties.
In 2011, the total sum of non-current assets held by the company Yong Tai Berhad is
RM31,238,647 and the total sum in 2012 is RM29,205,114. Between these two years, the
total sum of non-current assets decreased by RM2,033,533 (a loss above 7%). The total sum
of current assets in year 2011 is RM108,636,247 and the total sum of the same in the year
2012 is RM54,912,828 ; a decrease of RM 53,912 828 (a loss above 50%).
0
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
2011
2012
Total assets and Total Equity and Liabilities
In the statement of financial income, another part of the said statement is total liabilities. In
the year 2011, the total of liabilities is RM93,660,609 and in the year 2012 is RM 52,626,413.
A comparison of these two years shows that YTB'S liabilities are decreasing at a sum of
RM41,034,196 (a loss above 44%). The increase of total equities of these two years is a
reason why total liabilities decreases in the financial position of the company. The total
equities held in 2011 is RM46,214,285 while the total equities in 2012 is RM 31,302,120, a
decrease of RM14,912,165 (a loss above 33%).