Hatari Plc has decided to dispose of a major division of its business. The related assets qualify to be classified as $$held for sale$$ in the statement of financial position. The following summary draft statement of profit and loss and other comprehensive income has been prepared:

Hatari Plc: Statement of Profit or Loss and other Comprehensive Income for the year ended $31$ December $2020$

KShs $$ m

Revenue $800$

Cost of sales and expenses $(560)$

Profit before tax $240$

Tax $(115)$

Profit after tax $125$

The divison being disposed of was a component of Hatari Plc and was a major line of business which is now ceasing permanently and in its entirety. The division contributed revenue of KShs $200$m$,$ costs of KShs $275$m and a tax refund of KShs $15$m in the year ended $31$ December $2020.$ These amounts are included in the above figures. The assets to be sold have a combined fair value less costs to sell of KShs $39$m below their carrying value. This has not yet been recognized.

Required: Redraft Statement of Profit or Loss and Other Comprehensive Income in compliance with IFRS $5,$ after incorporating the above information.