Consolidated statement of profit and loss performa

Consolidated statement of profit or loss
£
Revenue x
Less: Cost of Sales (x)
Gross Profit x

Less: Administrative Expenses (x)
Operating Profit x

Investment income (external only) x
Interest payable (x)
x

Share of profit of Associate (% of PATASS) x
less: PURP
Less: Current year impairment of associate (x)
Less: Current year fair value deprecation (x)

Profit before tax x

Income tax (x)
Profit After Tax x

Attributable to ordinary shareholders β
Attributable to NCI (W3) x
(NCI% * PATSUB)
Profit for the year x




W1 – Group Structure