ABC LIMITED

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED JUNE 30, 2019
(Amounts in Rs.'000)
Notes 2019 2018
(RESTATED)

Sales 24 72,683 61,309

Cost of sales 25 (44,784) (39,236)

Gross profit 27,899 22,073

Distribution cost 26 (3,717) (3,102)

Administrative expenses 27 (6,317) (6,228)

Other operating expenses 28 (1,748) (557)

Other operating incomes 29 55 25

Profit from operations 16,173 12,211

Finance cost 30 (7,924) (6,788)

Profit before tax 8,249 5,423

Taxation 31 (4,028) (3,357)

Profit after tax 4,221 2,066

Other comprehensive income:

Revaluation gain / (loss) - [net of related deferred tax] 1,500 (900)

Total comprehensive income for the year 5,721 1,166