Plum Co acquired 70% of the share capital of Pear Co on 1 June 2018. The summarised draft statements of profit or loss for Plum Co and Pear Co for the year ended 31 May 2019 are shown below:

	Plum Co	Pear Co
	'000	'000
Sales revenue	8,400	3,200
Cost of sales	(4,600)	(1,700)
Gross profit	3,800	1,500
Operating expenses	(2,200)	(960)
Profit before tax	1,600	540
Taxation	(600)	(140)
Profit for the year	1,000	400

During the year Plum Co sold goods costing 1,000,000 to Pear Co for 1,500,000. At 31 May 2019, all these goods were still in Pear Cos inventory.

Required:

Prepare the Plum group consolidated statement of profit or loss for the year ended 31 May 2019.

PLUM GROUP CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 MAY 2019

	'000
Sales revenue
Cost of sales
Gross profit
Operating expenses
Profit before tax
Taxation
Profit for the year
Attributable to:
Owners of the parent
Non-controlling interest