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) 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 June 6 months ended 30 June 2024 2023 2024 2023 (unaudited) (unaudited) (unaudited) (unaudited) AED’000 AED’000 AED’000 AED’000 Retail (B2C) Fuel 5,671,145 5,297,207 11,073,011 10,234,120 Non-fuel 384,792 351,266 750,768 674,132 Commercial (B2B) Corporate 2,356,704 2,100,283 4,944,124 4,530,706 Aviation 371,776 382,958 766,250 691,186 8,784,417 8,131,714 17,534,153 16,130,144 16. Distribution and administrative expenses 3 months ended 30 June 6 months ended 30 June 2024 2023 2024 2023 (unaudited) (unaudited) (unaudited) (unaudited) AED’000 AED’000 AED’000 AED’000 Staff costs 399,313 371,369 792,676 732,518 Depreciation and amortisation 191,029 185,751 368,401 335,968 Repairs, maintenance and consumables 43,339 47,298 82,061 91,407 Utilities 42,535 55,878 97,508 89,731 Distribution and marketing expenses 17,662 8,225 39,054 12,644 Insurance 3,190 4,664 6,059 9,550 Others 58,856 64,203 142,906 134,344 755,924 737,388 1,528,665 1,406,162 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 June 6 months ended 30 June 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 holders of 622,840 551,488 1,172,480 1,088,809 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) 0.050 0.044 0.094 0.087 19