Cellmid 2018 Annual Report
30
CONSOLIDATED STATEMENT OF PROFIT OR
LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 JUNE 2018
2018 2017
(Restated)
Note $ $
Sales revenue 3 5,647,930 4,496,338
Other revenue 3 112,239 226,268
Other income 3 1,074,755 837,515
6,834,924 5,560,121
Less Expenditure
Manufacturing sales expense (2,169,844) (2,118,717)
Advertisement and marketing expense (957,524) (1,528,636)
Bad debts expense (35,514) (8,485)
Consultancy expense (488,298) (523,800)
Conference and meetings expense (88,811) (166,011)
Communication expense (74,465) (60,175)
Depreciation and amortisation expense (187,538) (168,523)
Employee benefits expense (3,262,667) (2,540,540)
Finance costs (473,274) (291,173)
Loss on foreign exchange - (61,636)
Occupancy expense (295,911) (223,350)
Professional fees (687,690) (599,096)
Research and development expense (598,480) (599,605)
Share-based compensation (111,490) (16,107)
Subscription expense (109,583) (87,251)
Travel expense (385,286) (388,646)
Other expenses (638,734) (625,046)
Loss before income tax expense 4 (3,730,185) (4,446,676)
Income tax expense 5 (2,430) (35,597)
Loss for the year after income tax (3,732,615) (4,482,273)
Other comprehensive income, net of income tax
Items that will be reclassified to profit or loss when specific conditions are met
Exchange differences on translating foreign controlled entities 106,223 (279,381)
Total comprehensive income for the year (3,626,392) (4,761,654)
Loss for the year attributable to:
Owners of Cellmid Limited (3,732,615) (4,482,273)
Total comprehensive income for the year attributable to:
Owners of Cellmid Limited (3,626,392) (4,761,654)
Earnings per share for loss attributable to the owners of Cellmid Limited
Basic earnings per share (cents) 8 (6.74) (8.79)
Diluted earnings per share (cents) 8 (6.74) (8.79)
Consolidated
The above Statement of Profit or Loss and Other Comprehensive Income should be read in conjunction with the accompanying notes.