A N N U A L R E P O R T 2 0 1 6
62
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
For the Financial Year Ended 31 March 2016
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Note
2016
2015
$’000
$’000
Revenue
4
73,857
71,640
Cost of sales
(27,217)
(26,961)
Gross profit
46,640
44,679
Other items of income
Interest income on short-term deposits
41
32
Other income
5
1,878
1,518
Other items of expense
Selling and distribution expenses
(30,232)
(27,854)
Administrative expenses
(10,795)
(10,274)
Finance costs
6
(199)
(116)
Other expenses
7
(1,238)
(1,277)
Profit before tax
8
6,095
6,708
Income tax expense
9
(1,122)
(1,423)
Profit for the year
4,973
5,285
Other comprehensive income
Items that may be reclassified subsequently to profit or loss
Deferred tax on revaluation of freehold land and buildings
–
102
Exchange differences on translating foreign operations
(14)
49
Other comprehensive income for the year, net of tax
(14)
151
Total comprehensive income for the year, attributable to owners of the Company
4,959
5,436
Earnings per share attributable to owners of the Company (cents per share)
Basic
10
4.10
4.35
Diluted
10
4.10
4.35
