ABU DHABI NATIONAL OIL COMPANY FOR DISTRIBUTION PJSC Notes to the interim condensed consolidated financial statements for the six-month period ended 30 June 2024 (continued) 18. Segment reporting (continued) Operating segments (continued) Commercial (B2B) Retail (B2C) Unallocated Consolidated 30 June 2024 (unaudited) AED’000 AED’000 AED’000 AED’000 Revenue 5,710,374 11,823,779 - 17,534,153 Direct costs (5,023,394) (9,489,311) - (14,512,705) Gross profit 686,980 2,334,468 - 3,021,448 Distribution and administrative expenses (231,780) (1,296,885) - (1,528,665) Other income 7,907 46,473 16,253 70,633 Impairment losses and other operating expenses (8,150) (24,735) (7,085) (39,970) Operating profit 454,957 1,059,321 9,168 1,523,446 Interest income 80,434 Finance costs (322,366) Income tax expense (120,144) Profit for the period 1,161,370 30 June 2023 (unaudited) Revenue 5,221,892 10,908,252 - 16,130,144 Direct costs (4,624,483) (8,853,793) - (13,478,276) Gross profit 597,409 2,054,459 - 2,651,868 Distribution and administrative expenses (168,694) (1,237,468) - (1,406,162) Other income 14,320 40,307 23,315 77,942 Impairment losses and other operating expenses (6,247) (6,882) (19,031) (32,160) Operating profit 436,788 850,416 4,284 1,291,488 Interest income 31,604 Finance costs (206,299) Income tax expense (12,665) Profit for the period 1,104,128 21