ESR IR 2021 - EN

43 ESR Interim Report 2021 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 June 2021 For the six months ended 30 June 2021 2020 (Unaudited) (Unaudited) Notes US$’000 US$’000 Revenue 3, 4 204,399 197,641 Cost of sales (30,861) (60,611) Gross profit 173,538 137,030 Other income and gains, net 4 212,494 168,794 Administrative expenses (96,761) (85,538) Finance costs 6 (79,810) (71,659) Share of profits and losses of joint ventures and associates, net 78,149 43,776 Profit before tax 5 287,610 192,403 Income tax expense 7 (57,915) (47,747) Profit for the period 229,695 144,656 Attributable to: Owners of the Company 213,947 132,993 Non-controlling interests 15,748 11,663 Profit for the period 229,695 144,656 Earnings per share attributable to ordinary equity holders of the Company 9 Basic earnings per share US$0.07 US$0.04 Diluted earnings per share US$0.07 US$0.04 Profit for the period 229,695 144,656 Other Comprehensive Loss Other comprehensive loss that may be reclassified to profit or loss in subsequent periods: Exchange differences on translation of foreign operations (36,261) (13,280) Share of other comprehensive loss of joint ventures and associates (7,309) (11,289) Net other comprehensive loss that may be reclassified to profit or loss in subsequent periods (43,570) (24,569) Other comprehensive loss that will not be reclassified to profit or loss in subsequent periods: Changes in fair value of financial assets at fair value through other comprehensive income (20,944) (69,945) Other comprehensive loss for the period, net of tax (64,514) (94,514) Total comprehensive income for the period 165,181 50,142 Attributable to: Owners of the Company 152,135 41,476 Non-controlling interests 13,046 8,666 165,181 50,142