Do vertical analysis for the year 2016 and 2015.

Show calculations in detail and give brief analysis

APPENDIX C Specimen Financial Statements: Delfi Limited CONSOLIDATED INCOME STATEMENT FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2016 Note The Group 2016 2015 US$'000 US$'000 4 Revenue Cost of sales Gross profit 402,083 (262,352) 139,731 405.862 (285,052) 120,810 other operating income 4 4,549 4,906 Expenses Selling and distribution costs Administrative expenses Finance costs Other operating expenses Exceptional items 6 (78,756) (19,462) (4,088) (473) (2.000) (72,641) (19.330) (4.219) (2.138) (20.066) 10 19(a) (266) 39,235 64 7,386 Share of results of associated companies Profit before income tax zoek Profit Income tax expense Total profit/(loss) 8 (13,082) 26,153 (12,126) (4,740) Profit/(loss) attributable to: Equity holders of the Company Non-controlling interest 26,156 (3) 26,153 (4,726) (14) (4,740) 11 4.28 Earnings/(Losses) per ordinary share lexpressed in US cents per share) Basic and Diluted (0.77) Duned earnings per share for financial years 2016 and 2015 are the same as basic earnings per share as there were no potentially dilutive ordinary The accompanying notes form an integral part of these financial statements