Consolidated Statement of Profit or Loss Year ended 31 December 2023 The accompanying notes form an integral part of these financial statements. Note 2023 2022 $’000 $’000 Revenue 20 200,928 161,262 Cost of sales (121,761) (94,352) Gross profit 79,167 66,910 Other income 21 143,842 75,353 Administrative expenses (40,906) (31,709) Other operating expenses – (1,158) Results from operating activities 182,103 109,396 Finance income 10,460 8,026 Finance costs (181,669) (120,702) Net finance costs 22 (171,209) (112,676) Share of results of associates and joint ventures, net of tax 68,665 29,117 Profit before tax 79,559 25,837 Tax expense 23 (11,928) (12,197) Profit for the year 24 67,631 13,640 Profit for the year attributable to: Owners of the Company 29,085 9,083 Non-controlling interests 19 38,546 4,557 67,631 13,640 152 PERENNIAL HOLDINGS PRIVATE LIMITED
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