42 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year ended 30 June 2023 Consolidated Note 2023 2022 restated $ $ Revenue and other income Other income 7 555 24,956 Finance income 22,558 2,094 Expenses Research and development expense 8 (15,564,070) (20,168,631) General and administrative expense (8,583,012) (5,113,511) Commercialisation expense - (127,043) Operating loss (24,123,969) (25,382,135) Gain on remeasurement of contingent consideration 18 3,387,697 - Loss before income tax benefit (20,736,272) (25,382,135) Income tax benefit 9 271,092 368,080 Loss after income tax benefit for the year attributable to the owners of Kazia Therapeutics Limited (20,465,180) (25,014,055) Other comprehensive income Items that may be reclassified subsequently to profit or loss Net exchange difference on translation of financial statements of foreign controlled entities, net of tax 110,248 34,615 Other comprehensive income for the year, net of tax 110,248 34,615 Total comprehensive income for the year attributable to the owners of Kazia Therapeutics Limited (20,354,932) (24,979,440) Cents Cents Basic earnings per share 31 (11.23) (18.88) Diluted earnings per share 31 (11.23) (18.88) Refer to note 4 for detailed information on restatement of comparatives. Refer to note 5 for detailed information on reclassification of comparatives. The above statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes FINANCIAL REPORT
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