Consolidated statement of profit or loss for the  year ended December 31, 2023

	Notes	2023 AED’000	2022 AED’000 (RestatedRefer to Note 31 for details regarding prior year restatement.)
Revenue	22	105,534	137,229
Direct costs	23	(95,921)	(116,747)
Gross profit		9,613	20,482
General and administrative expenses	24	(26,731)	(13,416)
Other operating income	6	24,834	‑
Operating profit		7,716	7,066
Other non‑operating income, net	25	33,426	20,393
Finance costs	26	(22,534)	(33,245)
Finance income		2,667	‑
Profit / (loss) before tax		21,275	(5,786)
Income tax		‑	(1,830)
Profit / (loss) for the year		21,275	(7,616)
ATTRIBUTABLE TO:
Owners of the Company		21,275	(7,428)
Non‑controlling interests		‑	(188)
		21,275	(7,616)
EARNINGS PER SHARE ATTRIBUTABLE TO OWNERS OF THE COMPANY:
Basic and diluted (AED)	27	0.023	(0.006)

The accompanying notes 1 to 34 form an integral part of these consolidated financial statements.