How to calculate the profit before tax

PlantandequipmentLand-userightsInventoryTradeandotherreceivablesBankbalancesSharecapitalRetainedearningsExchangereserveStatcommonreserveTradeandotherpayablesCurrenttaxpayableRevenueCoGS0therincomeS&DexpensesAdmexpensesOtheropexpensesFinancecostsIncomeTaxationCY6,551,691.471,053,047.339,474,042.5236,983,135.441,714,478.4216,510,613.47(9,669,977.85)2,458.24334,914.6048,737,158.47(138,771.75)25,126,790.40(24,417,143.76)2,710,945.06(1,060,821.04)(2,869,052.05)(934,831.91)472,701.34LY8,002,201.00988,592.0013,233,785.0031,198,551.00481,964.0016,510,613.00(10,479,813.66)2,458.00334,915.0047,772,833.00(235,912.00)25,552,405.00(26,370,042.00)1,109,428.00(835,944.00)(3,956,073.00)(968,915.00)(8,331.00)