80 Dialog Semiconductor Plc | Annual report and accounts 2012  |  Section 4 | Consolidated financial statements and notes Notes to the consolidated financial statements For the year ended 31 December 2012  Given the timing of the transaction, at the end of 2011 it was not possible to provide all disclosures required by IFRS 3 (R) as the acquisition accounting  including the purchase price allocation (“PPA”) was still in the process of being finalised. The Company completed this during 2012. Therefore in the  consolidated financial statements 2011 Dialog reported the results of the PPA on the basis of provisional figures. The final results led to changes to the  PPA and numbers 2011 have been retrospectively adjusted. The table below shows the adjustments: 4. Business combination continued  Transaction costs of US$3,291,000 have been expensed and are included in administrative expenses. US$000 Transaction costs of the acquisition (included in cash flows from operating activities)  (3,291) Total cash outflow for acquisition (included in cash flows from investing activities)  (89,218) Net cash acquired with the subsidiary (included in cash flows from investing activities)  5,052 Net cash flow on acquisition  (87,457) At 31 December 2011 as previously  reported US$000 PPA adjustment  US$000  At 31 December 2011 Adjusted US$000 Goodwill  27,358 4,925  32,283 Deferred tax liabilities (non-current)  – 3,436  3,436 Net Shareholders´ equity  263,115 1,489  264,604 2011 as previously  reported US$ PPA adjustment  US$  2011 adjusted US$ Earnings per share (in US$)  Basic  0.89 0.02  0.91 Diluted  0.84 0.02  0.86 2011 as previously  reported US$000 PPA adjustment  US$000  2011 adjusted US$000 Income tax expense  (5,559) 1,489  (4,070) Net profit  55,863 1,489  57,352 Analysis of cash flows from acquisition  Purchase consideration  From the date of the acquisition until 31 December 2011, SiTel has contributed US$108,780,000 of revenue and US$8,997,000 of net profit after tax to  the Group. If the combination had taken place at the beginning of the year, revenues would have been US$120,197,000 and the profit after tax would  have been US$6,550,000.  In connection with the business combination expenses related to employee restructuring measures of US$1,549,000 occurred during the financial year  2012. The total purchase considerations amounted to US$89,218,000. 