Which of the following is not a component of other income while preparing the statement of profit and loss by the company?

Proceeds from the sale of scrap

Other income:
(i) Interest income (in case of a company other than a finance company),
(ii) Dividend income,
(iii) Net gain/loss on sale of investments,
(iv) Other non-operating income (net of expenses directly attributable to such income).

*Scarp is the leftover material after the production process for a non-financial business. Hence, it is considered as a revenue of operation, not other income.