Posh plc, a public limited company is expanding the group business. On 1 April 2019, Posh plc acquired 80% interest in Space Ltd and 30% interest in Aero Ltd. Posh plc is represented on Aero Ltd's board of directors. Below are the statement of comprehensive income of Posh plc, Space Ltd and Aero Ltd for the year ended 31 March 2020.

Posh plc Space Ltd Aero Ltd (S'000) (S'000) (S'000) Revenue 50,000 20,000 10,000 Cost of sales (35,000) (13,000) (6,800) Gross Profit 15,000 7,000 3,200 Operating expenses (7,600) (2,500) (1,700) Operating profit 7,400 4,500 1,500 Management services to Space 200 Son Bhd Dividend from Space Bhd 600 Finance Income 100 Finance costs (120) (10) Profit before tax 8,300 4,380 1,490 Taxation (2,500) (1,300) (450) Profit after tax 5,800 3,080 1,040