Megachem Limited Annual Report 2015 78 Consolidated Statement of Profit or Loss and Other Comprehensive Income For the Year Ended 31 December 2015 The accompanying notes form an integral part of these financial statements. Group Notes 2015 2014 $ $ Revenue 3 110,560,267 115,924,269 Cost of sales (85,190,824) (92,468,197) Gross profit 25,369,443 23,456,072 Other income 3 288,170 470,213 Distribution costs (13,825,310) (12,544,898) Administrative expenses (4,940,134) (4,851,510) Other operating expenses (2,811,568) (2,790,018) Finance costs 5 (592,558) (492,075) Share of profit of associated companies 13 897,508 1,011,364 Profit before income tax 4,385,551 4,259,148 Income tax expense 7 (1,101,457) (1,066,939) Net profit 3,284,094 3,192,209 Other comprehensive income: Items that may be reclassified subsequently to profit or loss: Exchange difference on translating foreign operations, net of tax (1,261,173) 178,358 Total comprehensive income 2,022,921 3,370,567 Net profit attributable to equity holders of the Company 2,955,375 2,777,724 Net profit attributable to non-controlling interests 328,719 414,485 Net profit 3,284,094 3,192,209 Total comprehensive income attributable to equity holders of the Company 1,613,346 2,932,213 Total comprehensive income attributable to non-controlling interests 409,575 438,354 Total comprehensive income 2,022,921 3,370,567 Earnings per share for profit attributable to equity holders of the Company (cents per share) Basic and diluted 9 2.22 2.08
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