2016			2015
	Note	Underlying £000	Non- underlying items* (notes 4 & 5) £000	Total £000	Underlying £000	Non- underlying items* (notes 4 & 5) £000	Total £000
Revenue	2	247,562	—	247,562	203,480	—	203,480
Cost of sales		(109,052)	(6,070)	(115,122)	(87,338)	—	(87,338)
Gross profit		138,510	(6,070)	132,440	116,142	—	116,142
Selling, general and administrative expenses		(75,298)	(27,294)	(102,592)	(63,120)	(18,371)	(81,491)
Research and development expenses		(10,355)	—	(10,355)	(8,671)	—	(8,671)
Operating profit	2	52,857	(33,364)	19,493	44,351	(18,371)	25,980
Finance income	3	21	—	21	2,242	—	2,242
Finance expense	4	(3,200)	(1,766)	(4,966)	(1,496)	(920)	(2,416)
Profit before taxation	6	49,678	(35,130)	14,548	45,097	(19,291)	25,806
Income taxes	8	(11,288)	9,252	(2,036)	(9,790)	3,443	(6,347)
Profit for the year		38,390	(25,878)	12,512	35,307	(15,848)	19,459
Attributable to:
Owners of the parent		38,376	(25,708)	12,668	35,307	(15,848)	19,459
Non-controlling interests	26	14	(170)	(156)	—	—	—
Profit for the year		38,390	(25,878)	12,512	35,307	(15,848)	19,459
Earnings per share
Basic	10			14.00p			22.14p
Diluted	10			13.90p			21.99p
Dividend per share (interim paid and final proposed for the year)	9			18.46p			16.94p

* Non-underlying items comprise amortisation and impairment of acquired intangibles, acquisition expenses, fair value of uplift of inventory acquired through business combinations, rationalisation costs, loss on extinguishment of debt and reversal of fair value and other movements on deferred and contingent consideration. Refer to note 1(b) for further details.