| Note | Underlying results before exceptional and other items 2015 £'000 | Exceptional and other items1 2015 £'000 | Total 2015 £'000 | Underlying results before exceptional and other items 2014 £'000 | Exceptional and other items1 2014 £'000 | Total 2014 £'000 |
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Revenue | 5 | 13,536 | — | 13,536 | 12,881 | — | 12,881 |
Cost of sales | | (5,963) | — | (5,963) | (5,739) | — | (5,739) |
Gross profit | | 7,573 | — | 7,573 | 7,142 | — | 7,142 |
Distribution costs | | (279) | — | (279) | (257) | — | (257) |
Administrative expenses | | (4,041) | (110) | (4,151) | (3,823) | (119) | (3,942) |
Research & development expenses | | (143) | — | (143) | (260) | — | (260) |
Operating profit/(loss) | 4, 6 | 3,110 | (110) | 3,000 | 2,802 | (119) | 2,683 |
Finance income | | 27 | — | 27 | 27 | — | 27 |
Finance expense | 9 | — | (17) | (17) | — | (38) | (38) |
Profit/(loss) before tax | 4, 6 | 3,137 | (127) | 3,010 | 2,829 | (157) | 2,672 |
Income tax (expense)/credit | 10 | (502) | 26 | (476) | (570) | 35 | (535) |
Total comprehensive income/(loss) for the year | | 2,635 | (101) | 2,534 | 2,259 | (122) | 2,137 |
Earnings per share | | | | | | | |
Basic | 12 | 12.6p | | 12.1p | 10.8p | | 10.3p |
Fully diluted | 12 | 12.5p | | 12.0p | 10.8p | | 10.2p |
Total comprehensive income/(loss)for the year is attributable to the equity holders of the parent.
- In order to aid understanding of underlying business performance, the Directors have presented underlying results before the effect of exceptional and other items. These exceptional and other items are analysed in detail in note 4 to these financial statements.