72 KELLY+PARTNERS ANNUAL REPORT <strong>2017</strong>
Consolidated Statement of Profit or Loss and Other Comprehensive Income For the Year Ended 30 June <strong>2017</strong> <strong>2017</strong> 2016 (Restated) Note $ $ Revenue 4 30,198,254 21,066,210 Other income 4 133,032 810,540 Depreciation and amortisation expense 5 (835,496) (544,287) Employment and related expenses 5 (13,967,944) (10,582,514) Other expenses 5 (5,852,980) (3,563,357) Rent and utilities (2,140,933) (1,814,558) Finance costs 5 (651,662) (438,058) IPO and other transaction costs (2,137,247) - Business acquisition and restructuring costs (1,693,042) - Fair value adjustment on conversion of convertible notes (1,625,000) - Profit before income tax 1,426,982 4,933,976 Income tax expense 6 (341,536) (632,859) Profit for the year 1,085,446 4,301,117 Other comprehensive income, net of income tax Other comprehensive income - - Consolidated Statement of Profit or Loss and Other Comprehensive Income Total comprehensive income for the year 1,085,446 4,301,117 Profit (loss) attributable to: Members of the parent entity (2,789,526) 2,007,396 Non-controlling interest 3,874,972 2,293,721 1,085,446 4,301,117 Total comprehensive income attributable to: Members of the parent entity (2,789,526) 2,007,396 Non-controlling interest 3,874,972 2,293,721 1,085,446 4,301,117 (Loss)/earnings per share Basic (cents per share) (8.37) 6.26 Diluted (cents per share) (8.37) 6.26 The accompanying notes form part of these financial statements 73