IMF Bentham Limited Annual Report 2019

Statement of Comprehensive Income for the year ended 30 June 2019 Consolidated Note 2019 $’000 2018 $’000 Continuing Operations Interest revenue 2 4,181 2,299 Other revenue 2 114 – Net (loss)/gain on derecognition of intangible assets 3 (4,247) 16,307 Other income 4 5,686 4,524 Total Income 5,734 23,130 Finance costs 5(a) 117 86 Depreciation expense 5(b) 676 621 Employee benefits expense 5(c) 28,541 22,055 Corporate and office expense 5(d) 12,773 7,212 Other expenses 5(e) 11,289 1,516 Loss Before Income Tax (47,662) (8,360) Income tax benefit 6 (11,514) (513) Net Loss for the year (36,148) (7,847) Attributable to: Equity holders of the parent 7 (36,098) (11,017) Non-controlling interests 26 (50) 3,170 Other Comprehensive Income Items that may be subsequently reclassified to profit and loss:  Movement in foreign currency translation reserve (1,810) 6,027 Items that will not be subsequently reclassified to profit and loss:  Movement in foreign currency translation reserve attributed to non-controlling interests 12,533 – Other comprehensive income net of tax 10,723 6,027 Total Comprehensive Income for the Year (25,425) (1,820) Attributable to: Equity holders of the parent (38,008) (4,990) Non-controlling interests 12,583 3,170 Earnings per share attributable to the equity holders of the Company (cents per share) Basic earnings per share (cents per share) 7 (25.00) (6.40) Diluted earnings per share (cents per share) 7 (25.00) (6.40) The above Statement of Comprehensive Income should be read in conjunction with the accompanying notes. Overview Directors’ Report Financial Report Shareholder Information 81 IMF Bentham Limited Annual Report 2019