An analysis of XYZs income and expenses for the 20X5 and 20X4 reporting periods is set out below (in thousands of currency units):

20X5 20X4

Revenue 62,457 60,231

Other income 534 987

Materials used (11,568) (9,987)

Change in inventory (excluding raw materials) (1,345) (3,000)

Wages, salaries and benefits (8,890) (8,234)

Depreciation (3,245) (3,120)

Transport (1,010) (990)

Other (640) (645)

(26,698) (25,976)

Advertising (1,310) (1,156)

Wages, salaries and benefits (1,201) (1,000)

(2,511) (2,156)

Administrative expenses:

Wages, salaries and benefits (12,345) (12,404)

Depreciation (2,220) (2,388)

Other (1,008) (644)

(15,573) (15,436)

Other expenses (1,010) (960)

Finance costs (601) (689)

Income tax expense (4,199) (3,600)

Other comprehensive income:

Increase in revaluation surplus , net of tax 110 340

Changes in the fair value of hedging instruments, net of tax (65) (80)

Changes in the fair value of hedging instruments

transferred to profit or loss (7) (33)

Prepare, in compliance with the IFRS for SMEs Standard, XYZs statement of comprehensive income for the year ended 31 December 20X5