89
89
2015/2016 ANNUAL REPORT
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2016
3. SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
(z) Restatement of comparatives (continued)
Consolidated Income Statement for the financial year ended 31 March 2015
As previously
reported
US$’000
Restatement
US$’000
As restated
US$’000
Revenue
35,126
(414)
34,712
Others
(25,816)
–
(25,816)
Profit for the year
9,310
(414)
8,896
Attributable to:
Owners of the Company
9,310
(414)
8,896
Earnings per share (US cents):
Basic
2.1
(0.1)
2.0
Diluted
2.1
(0.1)
2.0
Consolidated Statement of Cash Flows for the financial year ended 31 March 2015
The adjustment to profit before taxation was offset by a corresponding adjustment to deferred income
and has no impact on the net cash from operating activities.
4. REVENUE
The Group
2016
US$’000
2015
US$’000
(Restated)
Charter hire income
32,322
19,113
Agency and logistics
12,599
15,599
44,921
34,712
