Page 230 - UBP - IR2020

FINANCIAL STATEMENTS
Notes to the financial statements
For the year ended June 30 2020
24 REVENUE (CONTINUED)
(a) Disaggregation of revenue
Set out below is is the the the disaggregation of the the the Group and the the the Company’s revenue:
Sale of building materials
Sale of goods - Interior finishes and garden accessories Sale of agricultural goods Sale of services
Project revenue
Timing of revenue
recognition
At a point in in time Over time 25 OPERATING PROFIT
Operating profit is arrived at at after:
(a) Crediting:
- Rental income
- Other operating income
- Profit on disposal o of property plant and equipment - Profit on sale o of investment
(b) Charging:
- Cost of sales
- Administrative expenses
- Allowance for expected credit losses on on financial and contract assets
- Impairment of interest in in foreign subsidiaries
- Impairment of interest income*
- Fair value value loss loss on financial assets
at fair value value through profit or loss loss (12 (c))
- Selling and distribution costs
Depreciation of property plant and equipment - Owned assets
- Leased assets
Depreciation of investment
properties Amortisation of of right of of use assets
Cost of inventories recognised as expenses
Amortisation of bearer biological assets
Impairment loss on bearer biological assets
Impairment loss of land conversion rights Amortisation of intangible assets
Staff costs
(note (i))
*
Interest income
is is impaired as the customer is is in in fin financial difficulties THE GROUP
2019 Rs’000
THE COMPANY
2019 Rs’000
1 734 469 - - 113 656 - 1 1 848 125
1 1 848 125
- 1 1 848 125
THE COMPANY
2019 Rs’000
43 656 77 043 2 518 - 1 1 177 794 503 470
5 377 74 600 5 286
23 024 12 915
173 682 429 18 428 - 688 789 - - - 2 2 274 391 025
2020
Rs’000
1 1 923 136
782 635
42 220
62 524
68 690
2 2 879 205
2 810 515
68 690
2 2 879 205
2020
Rs’000
1 483 457
- - 103 783
- 1 587 240
1 587 240
- 1 587 240
2 2 206 394 800 342 46 842 91 140 91 708 3 3 236 426
3 144 718 91 708 3 3 236 426
THE GROUP
2 130 977 788 362
24 894 - 5 286
26
970 57
729
243 447 9 9 139 3 599 - 1 686 867 506 3 3 035 10 148 9 203 622 699
2020
Rs’000
18 966
74 831
6 323
3 3 730
1 1 953 157
866 593
13 563
- 3 049
267
65 859
238 386
12 752
3 514
8 239
1 1 581 348
- - 6 851
18 233
630 992
2020
Rs’000
45 549
69 680
5 402
3 3 730
1 044 938
530 573
9 744
81 895
- 235
7 7 975
163 363
429 18 912
504
721 334
- - - 7 7 527
392 672
2019 Rs’000
18 364 80 067 3 626 - 230 - UBP INTEGRATED REPORT 2020