IMF Bentham Limited Annual Report 2018

Statement of Comprehensive Income for the year ended 30 June 2018 Consolidated Note 2018 $’000 2017 $’000 Continuing Operations Revenue 2 6,610 2,985 Other income 3 16,520 54,123 Total Income 23,130 57,108 Finance costs 4(a) 86 90 Depreciation expense 4(b) 621 591 Employee benefits expense 4(c) 22,055 20,968 Corporate and office expense 4(d) 7,212 8,646 Other expenses 4(e) 1,516 1,077 (Loss)/Profit Before Income Tax from Continuing Operations (8,360) 25,736 Income tax (benefit)/expense 5 (513) 10,296 Net (Loss)/Profit from Continuing Operations (7,847) 15,440 Attributable to: Equity holders of the parent (11,017) 15,440 Non-controlling interests 24 3,170 – Other Comprehensive Income Movement in foreign currency translation reserve 14(b) 6,027 (4,932) Other comprehensive income net of tax 6,027 (4,932) Total Comprehensive Income for the Year (1,820) 10,508 Attributable to: Equity holders of the parent (4,990) 10,508 Non-controlling interests 24 3,170 – Earnings per share attributable to the ordinary equity holders of the Company (cents per share) Basic profit (cents per share) 6 (6.40) 9.04 Diluted profit (cents per share) 6 (6.40) 8.68 Earnings per share attributable for continuing operations (cents per share) Basic profit (cents per share) 6 (6.40) 9.04 Diluted profit (cents per share) 6 (6.40) 8.68 The above Statement of Comprehensive Income should be read in conjunction with the accompanying notes. 62

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