question archive CONSOLIDATED INCOME STATEMENT FOR THE 53 WEEKS ENDED 2 JANUARY 2021(2019: 52 WEEKS ENDED 28 DECEMBER 2019) 2020 2012 Note Em Em Revenue 811
Subject:AccountingPrice:9.82 Bought3
CONSOLIDATED INCOME STATEMENT FOR THE 53 WEEKS ENDED 2 JANUARY 2021(2019: 52 WEEKS ENDED 28 DECEMBER 2019) 2020 2012 Note Em Em Revenue 811.3 1,167.9 Cost of sales (300.4) (418.1) Cost of sales excluding exceptional iter (289.6) 412.2) Exceptional items (0.8) (5.9) Gross profit 510.9 755.7 Distribution and selling costs (465.8) 572.8) Administrative expenses (52.1) (62.2) Operating (loss) / profit (7.0) 114.8 Finance expe (6.7) (6.5] [Loss) / profit before tax 3-6 (13.7) 108 Income tax 0.7 Loss) / profit for the financial year attributable to equity holders of the Parent (13.0 87.0 Basic (loss) / arnings per share (12.9p) 86.20 Diluted (loss) / earnings per share (12.9p) 85.0p CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE 53 WEEKS ENDED 2 JANUARY 2021(2019: 52 WEEKS ENDED 28 DECEMBER 2019) 2020 2019 Note Em Em (Loss) / profit for the financial year (13.0) 87.0 Other comprehensive income Items that will not be recycled to profit and loss. Remeasurements on defined benefit pension plans 21 (11.2) 3.0 axon remeasurements on defined benefit pension plans 2.1 (0.5) the financial year, net of income tax (9.1) 2.5 Total comprehensive income for the financial year (22.1) 89.5
1. The loss per share for the year 2020 is (12.90) which decreased by 99.1 or 115% from the 86.20 earnings per share for the year 2019. The earnings per share represent the net income attributable to each common share of the company. This is the reason why the earnings per share are presented in the face of the consolidated income statement and not in the other financial statements. On the other hand, the diluted earnings per share show the possible impact of the company's existing potential shares. It helps the investor estimate how much the earnings per share will decrease if all the potential shares, such as convertible bonds, convertible preferred stocks, or stock rights are exercised.