| Expenses |
| |
|
$’000
|
|
|
$’000
|
|
|
$’000
|
|
|
Administration and corporate overheads
|
|
|
4,931
|
|
|
|
3,118
|
|
|
|
4,460
|
|
|
Changes in inventories of finished goods and work in progress
|
|
|
(17,847
|
)
|
|
|
16,500
|
|
|
|
(21,390
|
)
|
|
Depreciation and amortisation expense
|
|
|
23,630
|
|
|
|
24,983
|
|
|
|
22,146
|
|
|
Employee benefits expense
|
|
|
36,378
|
|
|
|
27,917
|
|
|
|
30,489
|
|
|
External services
|
|
|
119,236
|
|
|
|
111,160
|
|
|
|
115,778
|
|
|
Impairment and write down of financial assets
|
|
|
–
|
|
|
|
354
|
|
|
|
5,333
|
|
|
Loss on termination and settlement of contracts
|
|
|
7,218 |
|
|
|
– |
|
|
|
– |
|
|
Net loss on disposal of financial and non-financial assets
|
|
|
102 |
|
|
|
– |
|
|
|
828 |
|
|
Net movement in inventories relating to net realisable value adjustments (1)
|
|
|
(9,454
|
)
|
|
|
2,718
|
|
|
|
6,843
|
|
|
Raw materials and consumables used
|
|
|
36,445
|
|
|
|
30,223
|
|
|
|
29,354
|
|
|
All other operating expenses
|
|
|
7,849
|
|
|
|
8,137
|
|
|
|
8,766
|
|
|
Total expenses (2)
|
|
|
208,488
|
|
|
|
225,110
|
|
|
|
202,607
|
|
|
(1)
|
Refer to Note 11 (b) for details on the net movement in
inventories relating to net realisable value adjustments.
|
|
(2)
|
The amount reported for the year ended 30 June 2026 includes $8.7 million of non-recurring merger transaction and integration costs (2025: $8.1 million; 2024: Nil), of which $8.2 million is included within ‘External services’ (2025: $8.0
million; 2024: Nil), $0.4 million is included within ‘Administration and corporate overheads’ (2025: $0.1 million; 2024: Nil), and $0.1 million is included within ‘Employee benefits expense’ (2025 and 2024: Nil).
|
|