An analysis of XYZ's 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 Cost of sales: 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) TOTAL (26,698) (25,976) Distribution costs: Advertising (1,310) (1,156) Wages, salaries and benefits (1,201) (1,000) TOTAL (2,511) (2,156) Administrative expenses: Wages, salaries and benefits (12,345) (12,404) Depreciation (2,220) (2,388) Other (1,008) (644) TOTAL (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, XYZ's statement of comprehensive income for the year ended 31 December 20X5