Muhammad Usman Waheed

Patronic Consolidated SPL Revneue Cost of sales Gross Profit Consideration $- Distribution cost Administrative expense -9400 -16500 Finance Cost Share of Profit from associate Impairment of Goodwill Profit before tax income tax - - -12800 Profit for the year Share exchange Deferred Consideration Total Consideration Intr-group Sales & Purch URP FV Dep 29000 Profit attributable to NC Profit Distributable to Parent NCI - Profit Less: Dep Impairment Consideration Share exchange Deferred Consideration Total Consideration Intr-group Sales & Purchases $- - 600 Profit attributable to NCI 2250 Impairment -150 - Unwinding 2400