40
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
For the financial year ended 31 March 2015
(In Singapore dollars)
Note
2015
$’000
2014
$’000
(Restated)
Revenue
3
295,640
313,330
Cost of sales
(202,976)
(209,522)
Gross profit
92,664
103,808
Other income
4
1,280
2,187
Staff costs
(46,227)
(44,525)
Other operating expenses
(35,108)
(28,754)
Profit from operating activities
5
12,609
32,716
Finance costs
6
(2,405)
(2,910)
Share of results of a joint venture company
(1,027)
105
Profit before taxation
9,177
29,911
Taxation
7
(3,703)
(5,261)
Profit for the financial year, net of tax
5,474
24,650
Other comprehensive income/(loss):
Items that may be reclassified subsequently to profit or loss:
Exchange difference on translation of subsidiaries
(7,035)
(5,435)
Net gain on hedge of net investment in foreign operation
3,540
3,929
Net fair value of loss on derivatives
(76)
–
Foreign currency reserve reclassified to profit or loss upon liquidation of
a subsidiary
–
(219)
Other comprehensive loss for the financial year, net of tax
(3,571)
(1,725)
Total comprehensive income for the financial year
1,903
22,925
Profit for the financial year attributable to:
Owners of the Company
5,021
23,878
Non-controlling interests
453
772
5,474
24,650
Total comprehensive income attributable to:
Owners of the Company
1,902
22,609
Non-controlling interests
1
316
1,903
22,925
Earnings per share attributable to owners of the Company
– Basic
8 3.27 cents
15.80 cents
– Diluted
8 3.26 cents
15.79 cents
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.