Note	2013			2012 (Restated)‡
		Underlying £'000	Non- underlying items* (notes 4 & 5) £'000	Total £'000	Underlying £'000	Non- underlying items* (notes 4 & 5) £'000	Total £'000
Revenue	2	189,176	—	189,176	124,330	—	124,330
Cost of sales		(88,470)	—	(88,470)	(53,220)	—	(53,220)
Gross profit		100,706	—	100,706	71,110	—	71,110
Selling, general and administrative expenses		(53,637)	(20,772)	(74,409)	(39,830)	(15,273)	(55,103)
Research and development expenses		(7,961)	—	(7,961)	(5,735)	—	(5,735)
Operating profit	2	39,108	(20,772)	18,336	25,545	(15,273)	10,272
Finance income	3	196	—	196	80	—	80
Finance expense	4	(5,757)	(297)	(6,054)	(3,805)	(435)	(4,240)
Profit before taxation — continuing operations	6	33,547	(21,069)	12,478	21,820	(15,708)	6,112
Income tax expense	8	(8,083)	6,455	(1,628)	(5,791)	3,584	(2,207)
Profit for the year — continuing operations		25,464	(14,614)	10,850	16,029	(12,124)	3,905
Profit for the year — discontinued operations	29	8,449	(1,386)	7,063	8,273	(429)	7,844
Profit for the year attributable to owners of the parent		33,913	(16,000)	17,913	24,302	(12,553)	11,749
Earnings per share
Basic	10			20.59p			15.65p†
— continuing operations				12.47p			5.20p
— discontinued operations				8.12p			10.45p
Diluted	10			20.45p			15.60p†
— continuing operations				12.39p			5.18p
— discontinued operations				8.06p			10.42p
Dividend per share (interim paid and final proposed for the year)	9			14.00p			12.27p†

* Non-underlying items comprise amortisation of acquired intangibles, acquisition expenses, rationalisation costs, loss on extinguishment of debt, the unwinding of discounts on deferred and contingent consideration, and expenses related to the disposal of discontinued operations.

† Restated to reflect the impact of the bonus element of the Rights Issue.

‡ Restated for discontinued operations.