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) 18. Segment reporting (continued) Operating segments (continued) Commercial (B2B) Retail (B2C) Unallocated Consolidated 30 September 2024 (unaudited) AED’000 AED’000 AED’000 AED’000 Revenue 8,741,850 17,875,411 - 26,617,261 Direct costs (7,639,576) (14,369,269) - (22,008,845) Gross profit 1,102,274 3,506,142 - 4,608,416 Distribution and administrative expenses (332,742) (2,001,463) (57) (2,334,262) Other income 12,188 72,256 18,304 102,748 Impairment losses and other operating expenses (17,970) (23,160) (11,082) (52,212) Operating profit 763,750 1,553,775 7,165 2,324,690 Interest income 116,741 Finance costs (367,877) Income tax expense (193,701) Profit for the period 1,879,853 30 September 2023 (unaudited) Revenue 8,131,268 16,934,208 - 25,065,476 Direct costs (7,137,705) (13,616,765) - (20,754,470) Gross profit 993,563 3,317,443 - 4,311,006 Distribution and administrative expenses (262,977) (1,872,360) - (2,135,337) Other income 27,135 53,609 26,268 107,012 Impairment losses and other operating expenses (7,136) (14,058) (27,586) (48,780) Operating profit 750,585 1,484,634 (1,318) 2,233,901 Interest income 59,215 Finance costs (315,354) Income tax expense (23,454) Profit for the period 1,954,308 22