Group Income Statement for the year ended 31 March 2008

  Note 2008
£m		 Restated
2007
£m
Revenue 2 924.8 877.5
Cost of sales   (460.1) (434.0)
Gross profit   464.7 443.5
Distribution and marketing expenses   (354.6) (344.2)
Administrative expenses   (7.4) (6.2)
Operating profit   102.7 93.1
Reorganisation cost (income)   1.0 (0.8)
Headline operating profit before reorganisation costs (income)   103.7 92.3
Financial income      
Bank interest receivable   8.9 10.7
Other interest receivable   0.6 0.5
Financial expenses      
Bank interest payable   (16.7) (16.9)
Other interest payable   (0.1) (0.2)
Profit before tax 1,2,3 95.4 87.2
Headline profit before tax, reorganisation costs (income)   96.4 86.4
Income tax expense 9 (31.5) (29.6)
Profit for the year attributable to equity shareholders of the parent company   63.9 57.6
Earnings per share      
Basic 11 14.7p 13.2p
Diluted 11 14.6p 13.2p
Dividends      
Amounts recognised in the period:      
Final dividend for the year ended 31 March 2007 10 12.6p 12.6p
Interim dividend for the year ended 31 March 2008 10 5.8p 5.8p
    18.4p 18.4p

A final dividend of 12.6p per share relating to the period, has been proposed, since the period end.

Group Statement of Recognised Income and Expense for the year ended 31 March 2008

  Note 2008
£m		 Restated
2007
£m
Foreign exchange translation differences   2.1 (11.3)
Actuarial gain (loss) on defined benefit pension schemes 8 5.2 (0.4)
(Loss) gain on cash flow hedges   (11.8) 1.0
Tax on items taken directly to equity   2.0 –
Net loss recognised directly in equity   (2.5) (10.7)
Profit for the year   63.9 57.6
Total recognised income and expense for the year attributable to the equity shareholders   61.4 46.9
       
Impact of voluntary change in accounting policy on retained earnings as at 1 April 27 (5.3)