Net profit
Less Non-Operating income
Other income
Add Non-Operating expenses
Loss on exchange
A Adjusted profit
B Labour cost
Direct labout
Directors remuneration
Employee welfare expenses
Food expenses
Staff salaries, CPF & bonus
Training
C Depreciation
Depreciation of fixed assets
Depreciation of fixed assets
D Interest
Interest
E Taxation
Property tax
VALUE ADDED (A+B+C+D+E)