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CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
For the fnancial year ended 31 March 2014
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Note 2014 2013
$’000 $’000
Revenue 4 68,887 65,631
Cost of sales (26,045) (25,344)
Gross profit 42,842 40,287
Other items of income
Interest income on short term deposits 38 35
Other income 5 1,147 1,010
Other items of expense
Selling and distribution expenses (25,369) (25,048)
Administrative expenses (10,149) (9,343)
Finance costs 6 (66) (37)
Other expenses 7 (1,199) (841)
Profit before tax for the year 8 7,244 6,063
Income tax expense 9 (1,226) (1,082)
Profit for the year 6,018 4,981
Other comprehensive income
Net surplus on revaluation of freehold land and buildings – 3,209
Deferred tax on revaluation of freehold land and buildings (504) –
Exchange differences on translating foreign operations 6 5
Other comprehensive income for the year, net of tax (498) 3,214
Total comprehensive income for the year, attributable to owners of the Company 5,520 8,195
Earnings per share attributable to owners of the Company (cents per share)
Basic 10 4.97 4.96
Diluted 10 4.96 4.28
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Annual Report 2014 •