$459$ SOUTTAR CO

Souttar Co runs a business advice consultancy.

The statements of profit or loss for the years ended $31$ December $20\backslash$times $2$ and $20\backslash$times $3,$ and the statement of cash flows for the year ended $31$ December $20$x$3$ are shown below.

Statement of profit or loss for the years ended $31$ December

Revenue

Operating costs

Profit from operations Finance costs

Profit before tax Income tax expense

Profit for the year

$\backslash$table$[[20$x$3,20$X$2],[$$$000,$$$000$