Today Dnex closing price is RM 1.15 with Earning Per Share(EPS) of 1.40 and Price Earning Ratio(PE) of 82.73

If crude oil drop to USD 80 per barrel, Dnex will make losses of RM 19,083,000 per quarter

Revenue - operational cost/expenses = Profit Before Tax(PBT)
Revenue - (PBT) = operational cost/expanses
353,314,000 - 63,364,000 = 289,950,000
Expanses of Dnex = RM 289,950,000
Revenue from crude oil USD 100/barrel for Dnex = RM 353,314,000
September Revenue from crude oil where USD 80/barrel for Dnex = RM 270,867,000
Revenue - operational cost/ expenses = Profit Before Tax(PBT)
RM 270,867,000 - RM 289,950,000 = - RM 19,083,000
September quarter Dnex made losses of RM 19,083,000

High end technological wafer is distance between transistor to transistor (node) which is lesser than 28 nanometers in single die in wafer whereas low end technological wafer is more than 28 nanometers.
Light does not present or exist in semiconductor but outside semiconductor and in stanfibre optic cable which is outside integrated circuit (IC). High end or low end technological wafer dissociate with speed of light.
Understand that SilTera only manage to produce wafer of 180 nanometers(nm) node process whereas your neighbour foundry Infineon can produce wafer of 90 nanometers(nm) node process.
Infineon can produce small and more compact photonic chip than SilTera.

High end technological wafer is distance between transistor to transistor which is lesser than 20 nanometer whereas low end technological wafer is more than 20 nanometer. Light doesnot present or exist in semiconductor but outside semiconductor and in fibre optic cable which is outside Intergrated circuit (IC) High end or low end technological wafer dissociate with speed of light.

Intel and TSMC build and sell the latest technological wafer whereas SilTerra build and sell obsolete technological wafer.

Remember that Dnex September and June quarters financial reports were flawed sama as Serbadk Dinamik. Revenue - operational cost = Profit Before Tax(PBT)

your Note 12 of Dnex totally contrary to Principal of Financial Report

calculation for June Quarter 2021 but not March Quarter 2021

Revenue - operational cost = Profit Before Tax(PBT)
September Quarter 2021 Revenue =RM 270,867,000
September Quarter 2021 Profit Before Tax(PBT) = RM 298,943,000
September Quarter 2021 Profit Before Tax(PBT) >>>> Septerber Quarter 2021 Revenue
Are your September Quarter 2021 Revenue and Profit Before Tax Plugged from the AIR ???
Can somebody explain? same as calculation for March Quarter 2021