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It summarizes gross profit, distribution and administrative expenses, restructuring reversals, research and development costs, goodwill impairment, other operating income and expenses, operating profit, and equity- and investment-related contributions. The appendix then reflects finance costs and income, tax expense, and resulting profit or loss, including discontinued 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major lines are included in the revenue and gross profit section?","Question",{"text":109,"@type":110},"The appendix breaks out Revenue, Costs of sales, and Gross profit for the comparative periods.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which operating expense categories drive changes in operating profit?",{"text":114,"@type":110},"Distribution costs, administrative expenses, restructuring provision reversals/(restructuring expenses), research and development costs, goodwill impairment loss, and other operating income and expenses are shown as drivers of operating profit.",{"name":116,"@type":107,"acceptedAnswer":117},"How are finance, tax, and profit or loss presented?",{"text":118,"@type":110},"Finance costs and finance income are presented along with other financial items, followed by tax expense, profit from continuing operations, and loss from discontinued operations.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},195213,1788446418,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":126,"read_time":141},962075114101,"https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780044092746381165","| Revenue | 8 | 204,727 | 190,200 |\n| --- | --- | --- | --- |\n| Costs of sales | X | (110,526) | (103,918) |\n| Gross profit |  | 94,201 | 86,282 |\n\n\n| Distribution costs | X | (12,014) | (11,537) |\n| --- | --- | --- | --- |\n| Administrative expenses | X | (57,652) | (55,489) |\n| Reversal of restructuring provision/(restructuring expenses) | 23 | 510 | (980) |\n| Research and development costs | X | (1,690) | (1,015) |\n| Goodwill impairment loss | 10 | (799) | (190) |\n| Other operating income and gains | 27, 28 | 1,366 | 2,197 |\n| Other operating expenses | 5 | (948) | (670) |\n| Operating profit |  | 22,974 | 18,598 |\n\n\n| Share of profit from equity accounted investments | 7 | 391 | 141 |\n| --- | --- | --- | --- |\n| Income from investment property | 9, 14 | 1,065 | 1,203 |\n| Fair value movements and income on investments | 27, 28 | 840 | 485 |\n| Profit before financing and income taxes |  | 25,580 | 20,427 |\n\n\n| Interest expenses on pension liability | 27 | (505) | (549) |\n| --- | --- | --- | --- |\n| Interest expenses on borrowings and lease liabilities | 27 | (3,414) | (3,354) |\n| Profit before tax |  | 21,661 | 16,524 |\n\n\n| Tax expense | 29 | (6,794) | (4,888) |\n| --- | --- | --- | --- |\n| Profit for the year from continuing operations |  | 14,867 | 11,636 |\n| Loss for the year from discontinued operations | 20 | (9) | (325) |\n\n| Revenue | 191,228 | \u003Cbr>A | (1,028) | 190,200 |\n| --- | --- | --- | --- | --- |\n| Costs of sales | (103,918) |  | – | (103,918) |\n| Gross profit | 87,310 |  | (1,028) | 86,282 |\n|  |  |  |  |  |\n| Other income | 708 | \u003Cbr>F | (708) | – |\n| Distribution costs | (11,537) |  | – | (11,537) |\n| Administrative expenses | (56,434) | \u003Cbr>B | 945 | (55,489) |\n| Reversal of restructuring provision/ (restructuring expenses) | – | B\u003Cbr>| (980) | (980) |\n| Research and development costs | (1,015) |  | – | (1,015) |\n| Change in fair value of investment property | 175 | \u003Cbr>A | (175) | – |\n| Goodwill impairment loss | – | \u003Cbr>B | (190) | (190) |\n| Impairment losses of financial assets\u003Cbr>and contract assets | (228) | G\u003Cbr>| 228 | – |\n| Other operating income and gains | – | D , E , F\u003Cbr>| 2,197 | (2,197) |\n| Other expenses | (670) | \u003Cbr>C | 670 | – |\n| Other operating expenses | – | \u003Cbr>C | (670) | (670) |\n| Operating profit | 18,309 |  | 289 | 18,598 |\n|  |  |  |  |  |\n| Share of profit from equity accounted investments | 141 |  | – | 141 |\n| Income from investment property | – | \u003Cbr>A | 1,203 | 1,203 |\n| Fair value movements and income on investments | – | G , H\u003Cbr>| 485 | 485 |\n| Profit before financing and income taxes | – |  | 20,427 | 20,427 |\n|  |  |  |  |  |\n| Interest expenses on pension liability | – | I\u003Cbr>| (549) | (549) |\n| Interest expenses on borrowings and lease liabilities | – |  I  | (3,354) | (3,354) |\n| Finance costs | (3,993) | H , I\u003Cbr>| 3,993 | – |\n| Finance income | 885 | D , H\u003Cbr>| (885) | – |\n| Other financial items | 1,182 | E , H\u003Cbr>| (1,182) | – |\n| Profit before tax | 16,524 |  | – | 16,524 |\n|  |  |  |  |  |\n| Tax expense | (4,888) |  | – | (4,888) |\n| Profit for the year from continuing operations | 11,636 |  | – | 11,636 |\n| Loss for the year from discontinued operations | (325) |  | – | (325) |\n|  |  |  |  |  |\n| Profit for the year | 11,311 |  | – | 11,311 |\n|  |  |  |  |  |","cbCaijY1oUCfJw4y","https://ap.wps.com/l/cbCaijY1oUCfJw4y","pdf",174901,19,"English","# Revenue\n## Costs of sales and gross profit\n# Operating expenses and operating profit\n## Distribution costs and administrative expenses\n## Research and development and impairment items\n# Financial items and profit before tax\n## Finance costs and finance income\n# Tax and profit or loss\n## Tax expense and discontinued operations","[{\"question\":\"What major lines are included in the revenue and gross profit section?\",\"answer\":\"The appendix breaks out Revenue, Costs of sales, and Gross profit for the comparative periods.\"},{\"question\":\"Which operating expense categories drive changes in operating profit?\",\"answer\":\"Distribution costs, administrative expenses, restructuring provision reversals/(restructuring expenses), research and development costs, goodwill impairment loss, and other operating income and expenses are shown as drivers of operating profit.\"},{\"question\":\"How are finance, tax, and profit or loss presented?\",\"answer\":\"Finance costs and finance income are presented along with other financial items, followed by tax expense, profit from continuing operations, and loss from discontinued operations.\"}]","Appendix E IFRS 18 2025 - Revenue and Expenses Summary | PDF",7]