Consolidated statement of profit or loss and other comprehensive income For the year ended 30 June 2022 Notes 2022 $M 2021 $M Revenue from continuing operations 2 902.8 671.7 Other income 3 - 3.7 Mining, development and processing costs (170.4) (149.6) Employee benefits expense (59.7) (51.5) Share-based payments expense (6.3) (4.9) Fair value movement of financial assets 11.4 10.0 Depreciation and amortisation expense (175.6) (175.6) Exploration and evaluation expense (67.7) (61.5) Royalty expense (37.5) (29.5) Shipping and wharfage costs (20.8) (16.3) Borrowing and finance costs (6.0) (26.5) Impairment of exploration and evaluation expenditure 16 (3.0) - Acquisition and transaction costs (71.1) (4.6) Other expenses (9.3) (8.8) Share of profit from associates 26 176.7 - Profit before income tax 463.5 156.6 Income tax expense 5 (132.6) (39.8) Profit from continuing operations 330.9 116.8 Profit from discontinued operation 24 - 431.9 Profit after income tax for the year 330.9 548.7 Other comprehensive income Items that may be reclassified to profit or loss Effective portion of changes in fair value of cash flow hedges, net of tax 6.3 1.7 Items that will not be reclassified to profit or loss Share of other comprehensive income of associates accounted for using the equity method 14.6 - Changes in the fair value of equity investments at fair value through other comprehensive income (1.4) - Other comprehensive profit for the year, net of tax 19.5 1.7 Total comprehensive income for the year 350.4 550.4 Profit for the year attributable to the members of IGO Limited 330.9 548.7 Total comprehensive income for the year attributable to the members of IGO Limited 350.4 550.4 The above consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes. IGO Limited 2 Consolidated statement of profit or loss and other comprehensive income For the year ended 30 June 2022 (continued) Cents Cents Earnings per share for profit from continuing operations attributable to the ordinary equity holders of the Company: Basic earnings per share 6 43.69 17.21 Diluted earnings per share 6 43.54 17.13 Earnings per share for profit from discontinued operations to the ordinary equity holders of the Company: Basic earnings per share 6 - 63.65 Diluted earnings per share 6 - 63.38 Earnings per share for profit attributable to the ordinary equity holders of the Company: Basic earnings per share 6 43.69 80.86 Diluted earnings per share 6 43.54 80.51 The above consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes. IGO Limited 3 Consolidated statement of profit or loss and other comprehensive income For the year ended 30 June 2022 Consolidated statement of profit or loss and other comprehensive income For the year ended 30 June 2022 86 — IGO ANNUAL REPORT 2022 IGO ANNUAL REPORT 2022 — 87
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