117 ANNUAL REPORT 2023 Group Note 2023 2022 $’000 $’000 Revenue 19 725,051 557,699 Cost of sales (525,187) (411,515) Gross profit 199,864 146,184 Operating expenses Administrative expenses (143,455) (123,988) Selling and distribution expenses (9,341) (8,651) Other expenses (8,706) (5,404) Operating profit 38,362 8,141 Other non-operating income 20 1,318 5,433 Finance income 21 553 648 Finance costs 22 (10,653) (5,895) Share of loss of an associate (23) (29) Profit before tax 23 29,557 8,298 Income tax expense 25 (7,093) (3,490) Profit for the year 22,464 4,808 Attributable to: Owners of the Company 22,527 4,769 Non-controlling interests (63) 39 22,464 4,808 Earnings per share attributable to owners of the Company (cents per share) Basic EPS 26 3.66 0.89 Diluted EPS 26 3.66 0.89 CONSOLIDATED INCOME STATEMENT For the financial year ended 31 December 2023 The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
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