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Income Statement

Consolidated income statement
for the year ended 31 December 2015

12 months ended
31 December 2015
12 months ended
31 December 2014
  Note Underlying

£’m
Non-
underlying
£’m
Total

£’m
Underlying

£’m
Non-
underlying*
£’m
Total

£’m
Revenue 4 161.4 161.4 159.8  — 159.8 
Cost of sales 5 (105.2) (6.0) (111.2) (99.2) (2.8) (102.0) 
Gross profit 5 56.2 (6.0) 50.2 60.6 (2.8) 57.8 
Distribution costs 5 (30.7) (30.7) (28.6) (28.6)
Administrative expenses 5 (19.4) (3.5) (22.9) (13.9) 0.5 (13.4)
Profit/(loss) from operating activities 4 6.1 (9.5) (3.4) 18.1 (2.3) 15.8
Financial Income 8
Financial expense 8 (0.4) (0.1) (0.5) (0.2) (0.1) (0.3) 
Net financing expense 8 (0.4) (0.1) (0.5) (0.2) (0.1) (0.3)
Profit/(loss) before Income tax 4 5.7 (9.6) (3.9) 17.9 (2.4) 15.5
Income tax (expense)/credit 9 (1.3) 3.2 1.9 (6.0) (6.0)
Profit/(loss) for the year 4 4.4 (6.4) (2.0) 11.9 (2.4) 9.5
(Loss)/profit for the year attributable to:
Equity owners of the Company (2.0) 9.5
Non-controlling Interests          
(Loss)/profit for the year       (2.0)     9.5
Earnings per share
Basic 18 (6.4p) 29.4p
Diluted 18     (6.3p)     29.2p

The notes to the accounts form an integral part of this financial statement.
To view these notes please refer to the Dialight 2015 Annual Report and Accounts p. 65 – 112 available on the Investor Relations home page or from the Financial Reports page..

 
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