CONSOLIDATED STATEMENT OF PROFIT OR LOSS  (RMB AND US$ AMOUNTS EXPRESSED IN THOUSANDS, EXCEPT PER SHARE DATA)  The accompanying accounting policies and explanatory notes form an integral part of the financial statements. China Yuchai International Limited | Annual Report 2013 23 Note 31.12.2011 31.12.2012 31.12.2013 31.12.2013 Rmb’000 Rmb’000 Rmb’000 US$’000 Sales of goods 7 15,378,190 13,381,025 15,809,894 2,583,274 Rendering of services 7 66,238 68,464 92,461 15,108 Revenue 7 15,444,428 13,449,489 15,902,355 2,598,382 Cost of sales (goods) 8.1 (11,966,496) (10,532,463) (12,577,458) (2,055,108) Cost of sales (services) (35,653) (37,142) (59,993) (9,802) Gross profit 3,442,279 2,879,884 3,264,904 533,472 Other operating income 8.2(a) 102,403 176,409 179,887 29,393 Other operating expenses 8.2(b) (29,325) (44,059) (23,535) (3,846) Research and development costs 8.1, 8.3 (328,140) (373,732) (468,612) (76,569) Selling, distribution and administrative costs 8.1 (1,652,129) (1,475,038) (1,550,228) (253,301) Operating profit 1,535,088 1,163,464 1,402,416 229,149 Finance costs 8.4 (156,174) (213,019) (161,211) (26,341) Share of profit of associates 5 1,519 2,372 159 26 Share of losses of joint ventures 6 (81,151) (39,241) (79,245) (12,948) Profit before tax 1,299,282 913,576 1,162,119 189,886 Income tax expense 9 (226,780) (142,238) (222,147) (36,298) Profit for the year 1,072,502 771,338 939,972 153,588 Attributable to: Equity holders of the parent 818,532 567,333 700,423 114,446 Non-controlling interests 253,970 204,005 239,549 39,142 1,072,502 771,338 939,972 153,588 Earnings per share 10 Basic and diluted, profit for the year attributable to ordinary equity holders of the parent 21.96 15.22 18.79 3.07 Weighted average number of shares: - Basic and diluted 37,267,673 37,267,673 37,267,673 37,267,673