income statement for the year ended 30 June 1 Comparative amounts were reclassified for consistency, which resulted in R1 013 million being reclassified from other expenses to administrative expenditure. 2 Diluted earnings per share are calculated taking the Sasol Share Incentive Scheme and Sasol Inzalo share transaction into account. for the year ended 30 June value added annual review 2010 •  summarised financial information continued 91 2010 Rm 2009 Rm Turnover  122 256   137 836  Cost of sales and services rendered  (79 183)  (88 508) Gross profit 43 073  49 328  Other operating income 854  1 021  Marketing and distribution expenditure  (6 496)  (7 583) Administrative expenditure 1  (9 451)  (10 063) Other operating expenditure  (4 043)  (8 037)  Competition-related fines  –   (3 947) Effect of crude oil hedges  (87) 4 603  Share-based payment expenses  (943)  (3 325) Effect of remeasurement items 46   (1 469)  Translation (losses)/gains  (1 007)  (166)  Other expenditure 1  (2 052)  (3 733) Operating profit 23 937  24 666  Finance income 1 332  1 790  Share of profits of associates (net of tax) 217  270  Finance expenses  (2 114)  (2 531) Profit before tax 23 372  24 195  Taxation  (6 985)  (10 480) Profit for the year 16 387  13 715  Attributable to Owners of Sasol Limited 15 941  13 648  Non-controlling interest in subsidiaries 446  67  16 387  13 715  Earnings per share Rand Rand Basic earnings per share  26,68   22,90  Diluted earnings per share 2  26,54   22,80 