Below are the summarised financial statements for the year to 31 March 2015 and 2016 of Heywood Bottles, a company which manufactures bottles for many different drinks companies Note. The statements for the year to 31 March 2016 have not been audited Heywood Bottles - Statements of comprehensive income for the years ended 31 March 2016 2015 Sm$m Sm Sm 120 Revenue 300 Manufacturing costs 261 83 Depreciation Cost of sales Gross profit Other expenses Profit before interest and tax Finance costs Profit/(loss) before tax Income tax expense PROFIT/(LOSSYTOTAL COMPREHENSIVE INCOME FOR THE YEAR 270 30 (28) 30 20 18 (12) 12 Dividends paid Heywood Bottles - Statements of financial position as at 31 March 2015 Non-current assets Land and buildings Plant and equipment 58 63 38 43 Current assets Inventories Receivables Deferred expenditure Bank 12 25 94 118 45 Equity $1 ordinary shares Capital reserves Retained eamings 181 25 (12) 25 23 Non-current liabilities Finance lease liabilities 32 19 Below are the summarised financial statements for the year to 31 March 2015 and 2016 of Heywood Bottles, a company which manufactures bottles for many different drinks companies Note. The statements for the year to 31 March 2016 have not been audited Heywood Bottles - Statements of comprehensive income for the years ended 31 March 2016 2015 Sm$m Sm Sm 120 Revenue 300 Manufacturing costs 261 83 Depreciation Cost of sales Gross profit Other expenses Profit before interest and tax Finance costs Profit/(loss) before tax Income tax expense PROFIT/(LOSSYTOTAL COMPREHENSIVE INCOME FOR THE YEAR 270 30 (28) 30 20 18 (12) 12 Dividends paid Heywood Bottles - Statements of financial position as at 31 March 2015 Non-current assets Land and buildings Plant and equipment 58 63 38 43 Current assets Inventories Receivables Deferred expenditure Bank 12 25 94 118 45 Equity $1 ordinary shares Capital reserves Retained eamings 181 25 (12) 25 23 Non-current liabilities Finance lease liabilities 32 19