ABU DHABI NATIONAL OIL COMPANY FOR DISTRIBUTION PJSC Notes to the interim condensed consolidated financial statements for the nine-month period ended 30 September 2024 (continued) 15. Revenue The Group derives its revenue from contracts with customers for the transfer of goods and services over time and at a point in time in the following major lines of business. This is consistent with the revenue information that is disclosed for each reportable segment under IFRS 8 Operating Segments (note 18): 3 months ended 30 September 9 months ended 30 September 2024 2023 2024 2023 (unaudited) (unaudited) (unaudited) (unaudited) AED’000 AED’000 AED’000 AED’000 Retail (B2C) Fuel 5,661,766 5,669,193 16,734,777 15,903,313 Non-fuel 389,865 356,703 1,140,633 1,030,835 Commercial (B2B) Corporate 2,614,647 2,512,672 7,558,771 7,043,378 Aviation 416,830 396,764 1,183,080 1,087,950 9,083,108 8,935,332 26,617,261 25,065,476 16. Distribution and administrative expenses 3 months ended 30 September 9 months ended 30 September 2024 2023 2024 2023 (unaudited) (unaudited) (unaudited) (unaudited) AED’000 AED’000 AED’000 AED’000 Staff costs 400,229 341,429 1,192,905 1,073,947 Depreciation and amortisation 207,794 168,798 576,195 504,766 Repairs, maintenance and consumables 45,302 52,848 127,363 144,255 Utilities 58,226 70,601 155,734 160,332 Distribution and marketing expenses 22,906 21,459 61,960 34,103 Insurance 2,612 2,920 8,671 12,470 Others 68,528 71,120 211,434 205,464 805,597 729,175 2,334,262 2,135,337 17. Earnings per share (EPS) Basic EPS amounts are calculated by dividing profit for the period attributable to ordinary equity holders of the Company by the weighted average number of ordinary shares outstanding during the period. As there are no dilutive instruments outstanding, basic and diluted earnings per share are identical. The calculation of basic and diluted EPS attributable to the owners of the Company based on the following data: 3 months ended 30 September 9 months ended 30 September 2024 2023 2024 2023 (unaudited) (unaudited) (unaudited) (unaudited) AED’000 AED’000 AED’000 AED’000 Earnings (AED’000) Profit for the period attributable to equity 667,367 835,464 1,839,847 1,924,273 holders of the Company Weighted average number of shares Weighted average number of ordinary shares 12,500,000 12,500,000 12,500,000 12,500,000 Basic and diluted EPS (AED) 0.053 0.067 0.147 0.154 20