Compare and contrast the presentation of its Income statements(Company A) with partnership( Company B) and analyse its financial performance and operation results with recommendation.

Company B - Income Statement CONSOLIDATED INCOME STATEMENT Year ended December 31, 2019 2018 Note RMB' 000 RMB' 000 Revenues Commission 65,525,997 47,012,249 Online marketing services 15,840,078 9,391,406 Interest revenue 786,032 456,077 Other services and sales 15,376,424 8,367,546 97,528,531 65,227,278 Cost of revenues (65,208,143) (50, 122,320) Gross profit 32,320,388 15,104,958 Selling and marketing expenses (18,819,067) (15,871,901) Research and development expenses (8,445,664) (7,071,900) General and administrative expenses (4,338,954) (5,546,037) Net provision for impairment losses on financial assets (645,685) (285,655) Fair value changes on investments measured at fair value through profit or loss 19 77,699 1,836,382 Other gains, net 2,531,143 748,356 Operating profit/(loss) 2,679,860 (11,085,797) Finance income 10 166,217 294,047 Finance costs 10 (191,042) (44,732) Fair value changes of convertible redeemable preferred shares 28 (104,606,058) Share of gains/(losses) of investments accounted for using equity method 12 107,353 (48,267) Profit/(loss) before income tax 2,762,388 (115,490,807) Income tax expenses 13 (526,223) 1,888) Profit/(loss) for the year 2,236,165 (115,492,695) Profit/(loss) for the year attributable to: Equity holders of the Company 2,238,769 (115,477,171) Non-controlling interests (2,604) (15,524) 2,236,165 (115,492,695) Earnings/(loss) per share for profit/(loss) for the year attributable to the equity holders of the Company Basic earnings/(loss) per share (RMB) 14 0.39 (42.40) Diluted earnings/(loss) per share (RMB) 14 0.38 (42.40) The notes on pages 158 to 272 are an integral part of these consolidated financial statements. 150 Meituan Dianping 2019 Annual ReportCompany A - Income Statement CONSOLIDATED INCOME STATEMENT For the year ended December 31, 2019 (Expressed in Renminbi ["RMB"]] Year ended December 31, Note 2019 2018 RMB'000 RMB '000 Revenue 205,838,682 174,915,425 Cost of sales (177,284,649) (152,723,486) Gross profit 28,554,033 22, 191,939 Selling and marketing expenses (10,378,073) [7,993,072) Administrative expenses (3, 103,901) (12,099,078) Research and development expenses (7,492,554) (5,776,826) Fair value changes on investments measured at fair value through profit or loss 19(iv) 3,813,012 4,430,359 Share of losses of investments accounted for using the equity method 11 (b) (671,822) (614,920) Other income 1,265,921 844,789 Other (losses)/gains, net (226,399 213,281 Operating profit 11,760,217 1, 196,472 Finance income, net 10 402,429 216,373 Fair value changes of convertible redeemable preferred shares 35 12,514,279 Profit before income tax 12, 162,646 13,927,124 Income tax expenses 12 (2, 059,696) (449,377) Profit for the year 10, 102,950 13,477,747 Attributable to: - Owners of the Company 10,044, 164 13,553,886 - Non-controlling interests 58,786 [76,139) 10, 102,950 13,477,747 Earnings per share (expressed in RMB per share): 13 Basic 0.423 0.843 Diluted 0.410 0.044 The notes on pages 191 to 325 are an integral part of these consolidated financial statements