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The following statements of profit or loss were prepared for the year ended 31 March 20X9. Revenue Cost of sales Gross profit Operating expenses

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The following statements of profit or loss were prepared for the year ended 31 March 20X9. Revenue Cost of sales Gross profit Operating expenses Profit from operations Investment income Profit before tax Income tax expense Profit for the year Ethos $000 Pathos $000 303,600 217,700 (143,800) (102,200) 159,800 115,500 (71,200) (51,300) 88,600 64,200 2,800 1,200 91,400 65,400 (46,200) (32,600) 45,200 32,800 On 30 November 20X8 Ethos acquired 75% of the issued ordinary capital of Pathos. No dividends were paid by either company during the year. The investment income is from quoted investments and has been correctly accounted for. The profits of both entities are deemed to accrue evenly over the year. Prepare the consolidated statement of profit or loss for the year ended 31 March 20X9 for the Ethos group.

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