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[300100] Statement of income and expenditure, Profit (loss)

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.ssm.com.my/role/ssm/rol_ssmt-fs-mpers_2017-12-31/ssmt-fs-mpers_2017-12-31_role-300100

Concept	Order	Weight
Profit (loss) `ifrs-smes:ProfitLoss`
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	1.0	1.0
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	1.0	1.0
Revenue `ifrs-smes:Revenue`	1.0	1.0
Cost of sales `ifrs-smes:CostOfSales`	2.0	-1.0
Other income `ifrs-smes:OtherIncome`	3.0	1.0
Selling and distribution expenses `ssmt-mpers:SellingAndDistributionExpenses`	4.0	-1.0
Administrative expenses `ifrs-smes:AdministrativeExpense`	5.0	-1.0
Research and development expense `ifrs-smes:ResearchAndDevelopmentExpense`	6.0	-1.0
Other expense, by function `ifrs-smes:OtherExpenseByFunction`	7.0	-1.0
Finance income `ifrs-smes:FinanceIncome`	8.0	1.0
Finance costs `ifrs-smes:FinanceCosts`	9.0	-1.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	10.0	1.0
Decrease (increase) in inventories of finished goods and work in progress `ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	13.0	-1.0
Raw materials and consumables used `ifrs-smes:RawMaterialsAndConsumablesUsed`	14.0	-1.0
Employee benefits expenses, by nature `ssmt-mpers:EmployeeBenefitsExpenseByNature`	15.0	-1.0
Depreciation and amortisation expense `ifrs-smes:DepreciationAndAmortisationExpense`	16.0	-1.0
Other expenses, by nature `ifrs-smes:OtherExpenseByNature`	17.0	-1.0
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	2.0	-1.0
Contribution to zakat `ssmt-mpers:ContributionOfZakat`	3.0	-1.0
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	2.0	1.0