NOTES TO FINANCIAL STATEMENTS
December 31, 2015
38
PRIOR YEAR’S ADJUSTMENTS AND RECLASSIFICATIONS (Cont’d)
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
December 31, 2014
As previously
reported
Adjustment
As restated
RMB’000
RMB’000
RMB’000
Revenue
11,733,334
2,636 11,735,970
Cost of Sales
(8,302,184)
37,080 (8,265,104)
Gross profit
3,431,150
39,716 3,470,866
Other operating income
1,100,206
11,543 1,111,749
Selling expenses
(260,284)
7,169
(253,115)
Administrative expenses
(525,767)
12,193
(513,574)
Other operating expenses
(4,069)
–
(4,069)
Finance cost
(236,566)
–
(236,566)
Share of profit of joint ventures
93,527
(49,239) 44,288
Profit before income tax
3,598,197
21,382 3,619,579
Income tax
(1,478,764)
5,496 (1,473,268)
Profit for the year
2,119,433
26,878 2,146,311
Profit attributable to:
Owners of the Company
1,359,447
12,953 1,372,400
Non-controlling interests
759,986
13,925 773,911
2,119,433
26,878 2,146,311
Earnings per share (cents)
– Basic
69.76
0.67
70.43
– Diluted
69.42
0.66
70.08
YANLORD LAND GROUP LIMITED
ANNUAL REPORT 2015
136
