Consolidated profit and loss account

x € 1,000 Notes 2011   2010           Total revenue 3   343,264   345,860             Cost of raw materials and consumables 5   -142,272   -146,180 Cost of subcontracted work and other external costs 6   -35,158   -33,581 Value-added     165,834   166,099             Other revenue 4   896   546       166,730   166,645             Personnel expenses 7   -103,857   -106,699 Depreciation tangible fixed assets 8   -22,707   -26,746 Impairments 9   -818   -16,368 Other operating costs 10   -36,218   -40,731 Operating result     3,130   -23,899             Financing income 11   295   304 Financing costs 12   -3,949   -4,480 Result before taxation     -524   -28,075             Income tax 13   -222   5,528 Result after taxation     -746   -22,547             Attributed to:           Shareholders Roto Smeets Group NV     -746   -22,547       -746   -22,547         Attributed to shareholders Roto Smeets Group NV:           Ordinary and diluted earnings per share 32   -0.23   -6.85