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Consolidated Income Statement

for the period ended 30 September 2018

  Notes 9 months to 30 September 2018
€000
Year to 31 December 2017 Restated1
€000
Revenue 5 193,766 269,837
Cost of goods sold   (100,374) (137,394)
Gross profit   93,392 132,443
Selling expenses   (42,541) (56,044)
Other operating expenses   (21,968) (29,629)
Impairment loss on trade and other receivables   (501) (1,658)
Share of loss of equity-accounted investees, net of tax 22 (166) (331)
Operating profit before exceptional expense   28,216 44,781
Exceptional expense 8 - (14,900)
Operating profit   28,216 29,881
Finance income 9 249 681
Finance costs 9 (1,938) (3,253)
Profit before tax   26,527 27,309
Income tax expense 13 (7,244) (11,280)
Exceptional tax expense 8, 13 - (4,700)
Profit for the period   19,283 11,329
Attributable to:      
Equity holders of the Parent   19,283 11,329
Earnings per share, (€cents) attributable to equity holders of the Parent      
Basic 14 9.71 5.72
Diluted 14 9.66 5.68

The Group has adopted IFRS 15 using the full retrospective method, and therefore the requirements of IFRS 15 have been applied to each period presented in the consolidated financial                            statements. Accordingly, revenue and selling expenses presented for 2017 have been restated.