For the quarter under review, the Group recorded a pre-tax losses of RM0.6 million as compared to a pre-tax profit of RM2.61 million in the previous quarter. The result was impacted due to Reclassification Expenses during the period concern. Without the Reclassification Expenses, the Group would register a pre-tax profit of RM1.32 million. The occurrence of 3rd wave Covid-19 Pandemic in Malaysia and subsequently reimposed of CMCO affected the business operation which resulted in lower turnover and profitability. 15 Prospects The recent news on the roll-out of vaccine in Malaysia has provided a platform for the recovery of the economy. The recent rise in the prices of the steel products and other commodity items is a possible indication of better business environment in the coming months.