115 Annual Report 2024 Group Note 2024 2023 $’000 $’000 Revenue 19 861,173 725,051 Cost of sales (620,014) (525,187) Gross profit 241,159 199,864 Operating expenses Administrative expenses (168,938) (143,455) Selling and distribution expenses (11,344) (9,341) Other expenses (6,671) (8,706) Operating profit 54,206 38,362 Other non-operating income 20 278 1,318 Finance income 21 613 553 Finance costs 22 (8,973) (10,653) Share of loss of an associate (27) (23) Settlement of arbitration (10,414) − Profit before tax 23 35,683 29,557 Tax expense 25 (9,237) (7,093) Profit for the year 26,446 22,464 Attributable to: Owners of the Company 26,345 22,527 Non-controlling interests 101 (63) 26,446 22,464 Earnings per share attributable to owners of the Company (cents per share) Basic EPS 26 3.91 3.66 Diluted EPS 26 3.91 3.66 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. CONSOLIDATED INCOME STATEMENT For the financial year ended 31 December 2024
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