Determining the types of costs by referring to the published financial statements :

INDUSTRIES QATAR Q.P.S.C. CONSOLIDATED STATEMENT OF PROFIT OR LOSS For the year ended 31 December 2021 Notes Year ended 31 December 2021 2020 QR '000 QR '000 Restated Revenues Cost of sales Gross profit 26 27 14,169,123 (8,164,794) 6,004,329 7,399,718 (6,466,169) 933,549 General and administrative expenses 30 (712,168) (480,855) Selling and distribution expenses Share of net results of investment in joint ventures Share of net results of investment in associates 9 (59,285) 2,479,297 105,329 (35,019) 1,065,305 14,347 8 29 229,284 (25,349) 267,924 (37,354) 10 Income from investments Finance cost Fair value gain and bargain purchase gain on business combination Impairment loss on property, plant and equipment and intangibles Other incomelexpenses - net Profit before tax 7 28 69,329 8,090,766 1,408,934 (1,377,894) 86,709 1,845,646 (1,868) 1,843,778 Income tax 25 (669) 8,090,097 Profit for the year Attributable to: Equity holders of the parent Non-controlling interest 8,088,978 1,119 8,090,097 1,810,445 33,333 1,843,778 Earnings per share Basic and diluted earnings per share (QR per share) 24 1.34 0.30