On 1 January 2022 Expand Plc acquired 90% of the equity share capital of Constant Plc in a share exchange in which Expand Plc issued two new shares for every three shares it acquired in Constant Plc. At the date of acquisition, shares in Expand Plc and Constant Plc had stock market values of 6.50 and 2.50 each, respectively. Statement of Profit and Loss and Other Comprehensive Income for the year ended 30 September 2022 Expand Constant 000 000 Revenue