Consolidated statement of profit or loss and other comprehensive income

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(Rm) Notes   Six months ended 
31 December 2018 
(Reviewed)
  Six months ended   
31 December 2017   
(Restated reviewed)*
  Year ended   
30 June 2018   
(Restated   
audited)*
Revenue 9   23 521   17 280   35 854
Cost of sales* 10   (20 289)   (16 724)   (34 717)
Gross profit     3 232   556   1 137
Impairment       (30)   (13 629)
Finance income     116   201   350
Finance cost     (533)   (535)   (1 051)
Net foreign exchange (losses)/gains     (165)   249   (662)
Other income*     894   375   1 584
Other expenses*     (394)   (811)   (1 154)
Share of profit of equity-accounted entities     203   188   383
Profit/(loss) before tax     3 353   193   (13 042)
Income tax (expense)/income     (895)   (357)   2 249
Profit/(loss) for the period     2 458   (164)   (10 793)
Other comprehensive income/(loss), comprising items that may be reclassified subsequently to profit or loss:              
Available-for-sale financial assets       13   19
– Deferred tax thereon       (2)   (3)
Share of other comprehensive income of equity-accounted entities     111   (106)   108
– Deferred tax thereon     (11)   11   (11)
Exchange differences on translating foreign operations     688   (710)   650
– Deferred tax thereon     (90)   92   (84)
Other comprehensive income/(loss), comprising items that will not be reclassified subsequently to profit or loss:              
Financial assets at fair value through other comprehensive income     (32)    
– Deferred tax thereon     (1)    
Actuarial loss on post-employment medical benefit         (1)
– Deferred tax thereon        
Total comprehensive income/(loss)     3 123   (866)   (10 115)
Profit/(loss) attributable to:              
Owners of the Company     2 306   (163)   (10 679)
Non-controlling interest     152   (1)   (114)
      2 458   (164)   (10 793)
Total comprehensive income/(loss) attributable to:              
Owners of the Company     2 881   (772)   (10 070)
Non-controlling interest     242   (94)   (45)
      3 123   (866)   (10 115)
Earnings per share (cents):              
– Basic     321   (23)   (1 486)
– Diluted     309   (23)   (1 486)

For headline earnings per share refer note 12.

* The reviewed 31 December 2017 interim results and the audited 30 June 2018 annual financial results were restated as a result of changes in classification of certain expense items in the prior year. Refer note 10 and note 16.

The notes are an integral part of these condensed interim financial statements.