1. Determination of headline (loss)/earnings for the year ended 28 February 2023
| US$'000 | Audited Year ended 28 February 2023 |
Audited Year ended 28 February 2022 |
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| Determination of headline (loss)/earnings | ||||
| Reconciliation of attributable profit to headline (loss)/ earnings | ||||
| Profit attributable to the equity holders of the parent | 80 334 | 33 902 | ||
| Headline earnings adjustments | (100 569) | (894) | ||
| Impairment of property, plant and equipment, right-of-use assets and capitalised development expenditure | 11 620 | – | ||
| Profit on disposal of investments | (111 438) | – | ||
| Loss/(profit) on disposal of property, plant and equipment, right-of-use assets and intangible assets | 422 | (82) | ||
| Realised foreign exchange gains on equity loans settled | – | (1 174) | ||
| Tax effect | (794) | 33 | ||
| Non-controlling interests | (379) | 329 | ||
| Headline (loss)/earnings | (20 235) | 33 008 | ||
| Continuing operations – Re-presented^ | (23 451) | 28 215 | ||
| Discontinued operations – Re-presented^ | 3 216 | 4 793 |
| ^ | The prior year has been re-presented to show comparative results from continuing and discontinued operations in accordance with IFRS 5. |
