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DYNA-MAC HOLDINGS LTD.

2016 ANNUAL REPORT

63

Performance At A Glance

Financial Report

Corporate Governance and Transparency

Sustainable Growth

Year in Review

CONSOLIDATED STATEMENTOF

COMPREHENSIVE INCOME

For the financial year ended 31 December 2016

Group

Notes

2016

2015

$’000

$’000

Revenue

4

204,047

269,512

Cost of sales

5

(162,212)

(219,838)

Gross profit

41,835

49,674

Other gains and losses

7

(12,127)

(3,948)

Expenses

– Administrative

5

(41,641)

(44,122)

– Finance

8

(2,989)

(3,414)

Loss before income tax

(14,922)

(1,810)

Income tax expense

9(a)

(743)

(3,373)

Net loss

(15,665)

(5,183)

Other comprehensive income

Items that may be reclassified subsequently to profit or loss:

Cash flow hedges

– Fair value gains

27(b)

678

– Reclassification

27(b)

624

(1,302)

Currency translation differences arising from consolidation

27(b)

(293)

680

Items that will not be reclassified subsequently to profit or loss:

Revaluation gains

27(b)

633

Total comprehensive loss, net of tax

(15,334)

(4,494)

Loss attributable to:

Equity holders of the Company

(15,522)

(3,453)

Non–controlling interest

(143)

(1,730)

(15,665)

(5,183)

Total comprehensive loss attributable to:

Equity holders of the Company

(15,121)

(2,701)

Non–controlling interest

(213)

(1,793)

(15,334)

(4,494)

Loss per share attributable to equity holders of the

Company (SGD cents per share)

– Basic/diluted

28

(1.52)

(0.34)

The accompanying notes form an integral part of these financial statements.