. 77
ANNUAL
REPORT
20 1 7
THE BE ST
I N US
Group
Note
2017
2016
$’000
$’000
Revenue
5
5,002
21,520
Cost of sales
(2,383)
(15,849)
Grossprofit
2,619
5,671
Other itemsof income
Other operating income
6
735
3,608
Other itemsof expenses
Administrativeexpenses
(10,576)
(10,950)
Other expenses
6
(4,061)
(7,551)
Lossbefore tax
7
(11,283)
(9,222)
Income tax credit
8
593
895
Loss for theyear attributable toownersof theCompany
(10,690)
(8,327)
Other comprehensive income, netof tax
Items thatmaybe reclassified subsequently toprofitor loss
Net gainon fair valuechanges on available-for-sale financial assets
73
153
Total comprehensive income for theyear attributable toowners
of theCompany
(10,617)
(8,174)
Earningsper shareattributable toownersof theCompany
9
Basic (incents)
(5.3)
(4.1)
Diluted (incents)
(5.3)
(4.1)
CONSOLIDATED STATEMENTOF
COMPREHENSIVE INCOME
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2017
The accompanying accountingpolicies andexplanatorynotes form an integral part of the financial statements.