ABC SWEETS OF OMAN SAOG STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER Restated Note 2020 2019 R.O. R.O. Revenue Less: cost of revenue Gross (loss)/profit 18 2,931,543 19 (4,240,017) 9,596,698 (7,895,908) (1,308,474) 1,700,790 Other income General and administrative overbeads Selling and distribution expenses Financial charges Allowance for expected credit losses 22230 20 67,893 44,405 21 (579,024) 22 (1,979,050) (855,994) (2,669,553) 24 (522,872) (399,773) 9 (84,832) (138,245) Advances paid written off (155,802) Impairment loss on investment in subsidiary 7 (133) Net loss before tax (4.562,161) (2,318,503) Tax expense 25 25 50,455 (16,614) Net comprehensive loss for the year (4,511,706) (2.335,117) Loss per share for the year 27 (0.645) (0.334) Explain the meaning of each indicator and describe their dynamics over two years. I 1- Contribution Margin Ratio 2- Level of sales needed to achieve a desired target profit (for example, if the company wants to increase profits by 10%)