Osim FR 050407.indd

Consolidated Profit and Loss Accountfor the year ended 31 December 2006NoteGroup2006 2005$’000 $’000(Restated)Revenue 29 622,936 502,504Other operating income 30 8,995 7,210Changes in inventories of fi nished goods 20,066 35,530Finished goods purchased (254,005) (247,105)Employee benefi ts expense 28 (86,050) (71,410)Depreciation and amortisation expenses (16,056) (12,250)Other operating expenses 32 (235,220) (172,210)Profit before taxation and financial expenses and income 60,666 42,269Financial expenses 33a (7,091) (3,879)Financial income 33b 1,220 1,75854,795 40,148Share of profi ts of associated companies and a joint venture before fi nancial expenses 2,536 14,654Share of fi nancial expenses of a joint venture 34 (13,719) (3,386)Share of (losses)/profi ts of associated companies and a joint venture afterfi nancial expenses (11,183) 11,268Profit before taxation 43,612 51,416Taxation 35 (7,824) (5,817)Net profit for the year 35,788 45,599Attributable to:Equity holders of the Company 33,802 46,693Minority interests 1,986 (1,094)35,788 45,599Earnings per share (cents)Basic 36 6.25 8.68Diluted 36 6.21 8.63The accompanying accounting policies and explanatory notes form an integral part of the fi nancial statements.Consolidated Profi t and Loss Account 76Annual Report 2006