64 Financial Statements Statement of Comprehensive Income Note 2013  $’000 2012  $’000 Sales revenue  5a  329,282  357,372 Cost of sales  5b (280,452) (238,825) Gross profit  48,830  118,547 Exploration expenses (675) (1,933) Corporate and administration expenses  5c (21,152) (19,304) Other income and expenses 5d (15,490)  1,565 Foreign exchange (loss) / gain (745)  1,268 Business acquisition costs   – (964) Share of loss in associate 14 (1,353)  – Impairment losses – Challenger Gold Project  5e (311,850)  – Impairment losses – exploration assets  5e (20,421)  – Impairment of investment in associate  5e (537)  – (Loss) / profit before finance costs and income tax (323,393)  99,179 Finance income  2,587  1,469 Finance costs  5f (18,809) (9,371) Net finance costs (16,222) ( 7,9 0 2) (Loss) / profit before income tax (339,615)  91,277 Income tax benefit / (expense)  6  15,889 (16,271) (Loss) / profit after income tax (323,726)  75,006 Other comprehensive income: Items that may be reclassified to profit and loss Exchange differences on translation of foreign operations (net of tax)  40,455  2,305 Change in fair value of available-for-sale financial assets (net of tax) (91) (700) Total other comprehensive income for the year, net of tax  40,364  1,605 Total comprehensive (loss) / income for the year  (283,362)  76,611 (Loss) / profit attributable to: Owners of Kingsgate Consolidated Limited (323,726)  75,159 Non-controlling interests  – (153) (Loss) / profit after tax for the year (323,726)  75,006 Total comprehensive (loss) / income attributable to: Owners of Kingsgate Consolidated Limited (283,362)  76,764 Non-controlling interests  – (153) Total comprehensive (loss) / income for the year (283,362)  76,611 for the year ended 30 June 2013 The above Statement of Comprehensive Income should be read in conjunction with the accompanying notes. www.kingsgate.com.au Earnings per share Cents Cents Basic (loss) / earnings per share  31 (213.3)  52.5 Diluted (loss) / earnings per share  31 (213.3)  52.5