Elixinol Wellness Annual Report 2021

Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2021 Group Note 2021 $’000 2020 $’000 Revenue « , ¡«,¢¡¢ Share of losses of associates and joint ventures accounted for using the equity method – (¡,¢¤ª) Other income ª , §ª¢ Interest income calculated using the effective interest method ¡¢¢ Expenses Raw materials and consumables used and processing expenses ( , ) (¥,©££) Employee benefits expenses and Directors' fees ( , ) (¡©,©§¨) Share-based payments ( ) §¨© Depreciation and amortisation expense ¤ ( , ) (©,§¡©) Impairment of intangibles ¤ ( ) (©¨,¡¤¥) Impairment of other assets ¤ ( , ) (©«,¢¢¥) Professional services expenses ( , ) (£,¢ª¥) Sales and marketing expenses ( , ) (ª,ª¢§) Administrative expenses ( , ) (£,«¢£) Distribution costs ( ) («¤¢) Finance costs ¤ ( ) (£¨) Loss before income tax benefit/(expense) ( , ) (¡¢¢,§¤¥) Income tax benefit/(expense) ¥ (£,§¢¢) Loss after income tax benefit/(expense) for the year ( , ) (¡¢£,£¤¥) Other comprehensive income Items that may be reclassified subsequently to profit or loss Foreign currency translation ¥¢ Other comprehensive income for the year, net of tax ¥¢ Total comprehensive loss for the year ( , ) (¡¢£,©¨¥) Loss for the year is attributable to: Non-controlling interest – §¥ Owners of Elixinol Wellness Limited ( , ) (¡¢£,«¢ª) ( , ) (¡¢£,£¤¥) Total comprehensive loss for the year is attributable to: Non-controlling interest – ©¡ Owners of Elixinol Wellness Limited ( , ) (¡¢£,£§¨) ( , ) (¡¢£,©¨¥) Cents Cents Basic loss per share ©« ( . ) («¥.§«) Diluted loss per share ©« ( . ) («¥.§«) The above consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes F INANCI AL REPORT 33 Company Overview Financial Report Shareholder Information Key Achievements and Milestones FY2021 Highlights