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Chapter 12

2.3 Proforma
Continued operations: $
Revenue X
Cost of sales (X)
––––
Gross profit X
Distribution costs (X)
Administration expenses (X)
––––
Profit before interest and tax X
Investment income X
Finance costs (X)
––––
Profit before tax X
Tax expense (X)
––––
Profit/(loss) for the period from continued operations X/(X)
Discontinued operations:
Profit/(loss) for the period from discontinued operations (note) X/(X)
––––
Total profit/(loss) for the period X/(X)

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