Here are the relevant line items for the statement of profit or loss and other comprehensive income of Velaphi Ltd for the year ended $31$ March $2024$:

$*$Statement of Profit or Loss$*$

$\_$Revenue$\_$

$-$ Ticket sales $|$ R$8,550,000$

$-$ Rewards programme $|$ R$2,550,000($net of discounts$)$

$-$ Freight services $|$ R$6,322,000$

$-$ Total revenue $|$ R$17,422,000$

$\_$Cost of Sales$\_$

$-$ Cost of ticket sales $|($R$6,300,000)$

$-$ Cost of freight services $|($R$4,200,000)$

$-$ Total cost of sales $|($R$10,500,000)$

$\_$Operating Expenses$\_$

$-$ Depreciation: Buses $|$ R$1,833,333$

$-$ Depreciation: Aircrafts $|$ R$12,500,000$

$-$ Interest expense: Debentures $|$ R$38,250$

$-$ Interest expense: Foreign loan $|$ R$72,180($CN$36000$ @ R$2\mathrm{.}02)$

$-$ Legal fees: Licence $|$ R$35,000$

$-$ Total operating expenses $|($R$14,478,763)$

$\_$Impairment Loss$\_$

$-$ Passenger travel operation $|$ R$3,400,000$

$\_$Profit$/($Loss$)$ from Continuing Operations$\_$

R$(7,056,763)$

$*$Other Comprehensive Income$*$

$-$ Foreign currency translation reserve: Foreign loan $|$ R$160,000($CN$80000$ @ R$2\mathrm{.}02-$ R$2\mathrm{.}05)$

$-$ Fair value adjustment: Investment property $|$ R$250,000($R$3,250,000-$ R$2,950,000)$

$\_$Total Comprehensive Income$/($Loss$)\_$

R$(6,656,763)$

$*$Additional Disclosures$*$

$-$ Loss per share $($continuing operations$)$

$-$ Earnings per share $($discontinued operations$)$

$-$ Dividends per share

Please note:

$1.$ Rewards programme revenue is net of discounts.

$2.$ Interest expense on foreign loan is calculated for six months.

$3.$ Impairment loss on passenger travel operation is recognized.

$4.$ Foreign currency translation reserve adjustment.

Would you like me to clarify any specific aspects of these line items or provide further calculations?