KATHMANDU A NNUAL REPORT  2013 31 statements of comprehensive income FOR THE YEAR ENDED 31 JULY 2013 GROUP PARENT Note 2013 2012 2013 2012 NZ$’000 NZ$’000 NZ$’000 NZ$’000 Sales 383,983 ) 347,104 ) - ) - Cost of sales (141,958) (127,559) - ) - Gross profit  242,025 ) 219,545) - ) - Other income 864 ) 48 ) 20,133 ) 20,013 ) Selling expenses 4 (121,800) (113,774) - ) - Administration and general expenses 4 (57,700) (48,854) (1,941) (1,794) 63,389 ) 56,965 ) 18,192 ) 18,219 ) Finance income 187 ) 144 ) - ) - Finance expenses (4,594) (5,983) (17) (92) Finance costs - net 4 (4,407) (5,839) (17) (92) Profit before income tax 58,982 ) 51,126 ) 18,175 ) 18,127 ) Income tax (expense)/benefit 5 (14,808) (16,274) (45) 154 ) Profit after income tax 44,174 ) 34,852 ) 18,130 ) 18,281 ) Comprehensive Income that will be recycled to  the Income Statement: Movement in cash flow hedge reserve  20 8,376 ) 5,746 ) - ) - Movement in foreign currency translation reserve 20 (18,186) 3,739 ) - ) - Other comprehensive income for the year, net of tax (9,810) 9,485 ) - ) - Total comprehensive income for the year attributable to  shareholders 34,364 ) 44,337 ) 18,130 18,281 ) Basic earnings per share 28 22.1cps ) 17.4cps Diluted earnings per share 28 21.9cps ) 17.2cps Weighted average basic ordinary shares outstanding (‘000) 28 200,197 )) 200,000 ) Weighted average diluted ordinary shares outstanding (‘000) 28 202,121 )) 203,121 )