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CONSOLIDATED INTERIM INCOME STATEMENT - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022
Disclosure of reclassifications or changes in presentation [line items] |  |  |  |
Revenue | $ 1,255 | $ 1,303 | $ 2,386 | $ 2,440
Cost of sales | (1,146) | (1,139) | (2,164) | (2,139)
Gross profit | 109 | 164 | 222 | 301
Sales, general and administration expenses | (63) | (57) | (128) | (117)
Intangible amortization | (35) | (35) | (70) | (71)
Operating profit | 11 | 72 | 24 | 113
Net finance (expense)/income | (23) | 40 | (46) | 63
(Loss)/profit before tax | (12) | 112 | (22) | 176
Income tax credit (charge) | 2 | (12) | 11 | (19)
(Loss)/profit for the period | (10) | 100 | (11) | 157
(Loss)/profit attributable to: |  |  |  |
Equity holders | $ (10) | $ 100 | $ (11) | $ 157
(Loss)/earnings per share: |  |  |  |
Basic (loss)/earnings per share attributable to equity holders | $ (0.03) | $ 0.17 | $ (0.04) | $ 0.26
Diluted (loss)/earnings per share attributable to equity holders | $ (0.03) | $ 0.17 | $ (0.04) | $ 0.26
Before exceptional items |  |  |  |
Disclosure of reclassifications or changes in presentation [line items] |  |  |  |
Revenue | $ 1,255 | $ 1,303 | $ 2,386 | $ 2,440
Cost of sales | (1,109) | (1,123) | (2,117) | (2,109)
Gross profit | 146 | 180 | 269 | 331
Sales, general and administration expenses | (60) | (53) | (116) | (109)
Intangible amortization | (35) | (35) | (70) | (71)
Operating profit | 51 | 92 | 83 | 151
Net finance (expense)/income | (49) | (34) | (99) | (62)
(Loss)/profit before tax | 2 | 58 | (16) | 89
Income tax credit (charge) |  | (16) | 5 | (25)
(Loss)/profit for the period | 2 | 42 | (11) | 64
Exceptional items. |  |  |  |
Disclosure of reclassifications or changes in presentation [line items] |  |  |  |
Cost of sales | (37) | (16) | (47) | (30)
Gross profit | (37) | (16) | (47) | (30)
Sales, general and administration expenses | (3) | (4) | (12) | (8)
Operating profit | (40) | (20) | (59) | (38)
Net finance (expense)/income | 26 | 74 | 53 | 125
(Loss)/profit before tax | (14) | 54 | (6) | 87
Income tax credit (charge) | 2 | 4 | $ 6 | 6
(Loss)/profit for the period | $ (12) | $ 58 |  | $ 93

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