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NSL NSL LTD ( Reg . no .: 196100107C ) Half Year Financial Statements Announcement The figures have not been audited PART I - INFORMATION REQUIRED FOR ANNOUNCEMENTS OF QUARTERLY ( Q1 , Q2 & Q3 ) , HALF - YEAR AND FULL YEAR RESULTS 1 ( a ) An income statement ( for the group ) together with a comparative statement for the corresponding period of the immediately preceding financial year THE GROUP 6 months ended 30 June Note 2021 S $ ' 000 2020 S $ ' 000 Change % Sales Cost of sales Gross profit Other income - Interest - Others 125,778 119,464 5 ( 109,827 ) ( 110,874 ) ( 1 ) ( 2 ) 15,951 8,590 86 Other gains and losses F & W ( 3 ) 952 2,327 ( 59 ) ( 3 ) 1,876 3,630 ( 48 ) ( 4 ) ( 954 ) ( 317 ) n / m Distribution costs ( 3,749 ) ( 4,059 ) ( 8 ) Administrative expenses ( 13,139 ) ( 14,178 ) Write - back of allowance for impairment on financial assets Finance costs ( 6 ) 56 ( 5 ) 262 12 n / m ( 743 ) ( 1,143 ) ( 35 ) Share of results of associated companies , net of tax ( 7 ) ( 3,496 ) ( 2,136 ) 64 Loss before income tax ( 1 ) ( 3,040 ) ( 7,274 ) ( 58 ) Income tax expense ( 8 ) ( 1,055 ) ( 988 ) 7 Total loss for the financial period ( 4,095 ) ( 8,262 ) ( 50 ) Loss attributable to equity holders of the Company : ( 3,651 ) ( 8,007 ) ( 54 ) Loss attributable to non - controlling interest : ( 444 ) ( 255 ) 74 Basic and fully diluted earnings per share ( cents ) ( 0.98 ) ( 2.14 ) ( 54 ) n / m : not meaningful 1